La teoría del aprendizaje situado y su aplicación en la formación contable

The aim of this research was to evaluate the impact of situated learning theory in accounting education. A documentary analysis of previous studies related to the topic was carried out, using electronic databases such as Scopus, Web of Science, and EBSCO. The results of the documentary review indicated that the application of situated learning theory has a positive impact on the acquisition of competencies and skills in students, by allowing an effective integration between theory and practice. It is recommended that accounting education programs implement teaching strategies based on situated learning theory, in order to improve the quality of education and the acquisition of competencies and skills in students.