Espirales. Revista multidisciplinaria de investigación científica, Vol. 5, No. 38

July - October 2021. e-ISSN 2550-6862. pp 59-74.

DOI: https://doi.org/10.31876/er.v5i38.785

Epistemological foundations for competency-based

assessment of pre-professional practice.

Fundamentos epistemológicos para la evaluación por competencias de la

práctica preprofesional

Karina Patricia Arévalo Briones*, Edgar Vicente Pastrano Quintana**, Yamilka Sosa Oliva***.

Received: June 23, 2020.

Approved: April 02, 2021.

Abstract

The Republic of Ecuador, and in particular the State

Technical University of Quevedo (UTEQ), demands the

formation of highly qualified professionals, according

to the demands of society. In this context, the pre-

professional practice is an essential means to achieve

these expectations, considering the Pedagogical

Model by Competences. Faced with these challenges,

in Ecuador, the training of competent professionals

committed to social development is today a necessity.

Training graduates capable of facing the challenges of

technological development in their jobs is a priority,

both for Higher Education and for the entities that

employ qualified human capital in the country. It is

concluded by affirming that it is a challenge for the

UTEQ, the conception and application of results that

around Pedagogical Sciences arise, to favor an

adequate development of the evaluation by

competences of the pre-professional practices.

Key words:

Epistemology, training, evaluation,

competence, pre-professional practice.

* Master's Degree in Accounting and Auditing,

Universidad Técnica Estatal de Quevedo,

Quevedo, Ecuador

EMAIL: karevalo@uteq.edu.ec

ORCID: 0000-0001-7815-5561

Google Scholar

**Master's Degree in Curriculum Development,

Universidad Técnica Estatal de Quevedo

EMAIL: epastrano@uteq.edu.ec

ORCID: 0000-0001-7714-7009

Google Scholar

*** D. in Pedagogical Sciences, University of Granma.

EMAIL: ysosao@udg.co.cu

ORCID: 0000-0003-4683-7024

Google Scholar

Cite this:

Arevalo, K., Pastrano, E., Sosa, O.

2021 Epistemological foundations

for competency-based assessment

of pre-professional practice.

Revista Multidisciplinaria de

investigación científica, 5(38), 59-

Epistemological foundations for competency-based assessment of pre-professional practice

Espirales. Revista multidisciplinaria de investigación científica, Vol. 5, No. 38

July - October 2021. e-ISSN 2550-6862. págs 59-74.

Introduction

In the industrialized countries, discussions on industrial reorganization and

competitiveness focus on the issue of human resource training. In 1989, a report by the

Organization for Economic Co-operation and Development (OECD) stressed among its

conclusions that it was not possible to take full advantage of the technical or economic

potential of new technologies without introducing the necessary changes in the

institutional and social spheres.

In the latter, education and training systems are particularly essential, as companies

tend to develop more flexible modes of labor organization, with multi-skilled jobs and

a strong emphasis on communication and problem-solving skills and entrepreneurial

skills of the workforce (Echegaray-Bengoa & Soriano-Ferrer, 2016,p.64).

In this context, the United Nations Educational, Scientific and Cultural Organization

(UNESCO) proposed a set of principles to underpin the process of change and

development of higher education, including the criterion of relevance. According to this

organization, the relevance of higher education has acquired new dimensions and

greater urgency as the economic activities of society require graduates capable of

constantly updating their knowledge and acquiring new knowledge that will enable

them not only to find work, but also to create jobs in a constantly changing market

(Ramírez Ramírez & Saucedo Ramos, 2016) .

Resumen

La República del Ecuador, y en particular la Universidad Técnica

Estatal de Quevedo (UTEQ), reclama la formación de

profesionales altamente calificados, acorde a las exigencias de

la sociedad. En este contexto la práctica pre profesional

constituye un medio esencial para lograr estas expectativas, a

partir de tener en cuenta el Modelo Pedagógico por

Competencias. Ante estos desafíos, en Ecuador, la formación

de profesionales competentes y comprometidos con el

desarrollo social constituye hoy día una necesidad. Formar

licenciados capaces de enfrentar los retos del desarrollo

tecnológico en sus puestos de trabajo, constituye una

prioridad, tanto para la Educación Superior como para las

entidades empleadoras del capital humano calificado del país.

Se concluye afirmando que constituye un reto para la UTEQ, la

concepción y aplicación de resultados que en el área de las

Ciencias Pedagógicas se susciten, para favorecer un adecuado

desarrollo de la evaluación por competencias de las prácticas

pre profesionales.

Palabras clave:

Epistemología, formación, evaluación,

competencia, práctica preprofesional.

Karina Patricia Arévalo Briones, Edgar Vicente Pastrano Quintana, Yamilka Sosa Oliva

Spirals. Multidisciplinary Journal of Scientific Research, Vol. 5, No. 38.

July - October 2021. e-ISSN 2550-6862. págs 59-74.

The Republic of Ecuador is not exempt from this situation. In this sense, the State

Technical University of Quevedo (UTEQ) is immersed in the training of highly qualified

professionals, according to the demands of society. In this context, the theoretical-

practical linkage constitutes a fundamental element of the educational process in which

the student generates the first experiences and materializes in the pre-professional

practice (Aparicioet al., 2005),

This constitutes an essential means to achieve a systematic confrontation between the

ways of thinking and solving problems within academic theories, on the one hand, and

the professional ways of thinking and solving problems, on the other hand, which

dynamizes the pedagogical professionalization to promote educational change and the

improvement of the quality of education. In this way, the pre-professional practice seeks

that the student acquires work experience in a field according to the studies he/she is

carrying out, and achieves the development of professional competencies through

design, execution and evaluation.

Taking into consideration the above, a factual diagnosis was made, supported by the

application of empirical methods in addition to the experiences of the researcher, the

experience as a professional, the technical visits, inspections and joint methodological

trainings carried out by the methodological team of the UTEQ; departmental meetings

at national level and research directed by the university, which allowed the following

insufficiencies related to the evaluation of the pre-professional practice of the Bachelor

in Accounting and Auditing to be ascertained.

1. Predominance of evaluation, focused on theoretical content to the detriment of

practical content.

2. Inadequacy in the orientation of the objectives for the assessment and

verification of the learning results from the demands of the curricular conception

by competencies, in the scenarios of pre-professional practice.

3. The orientation and assessment of learning are focused on the result without

adequate attention to the processes that integrate it.

4. Standardized nature of the learning process, with limitations in the individualized

attention to students in the verification and follow-up of the professional training

process.

5. Insufficient orientation towards the stimulation of self-appraisal to promote

professional self-development from the perspective of competent performance.

The manifestations stated above allow delimiting as Research Problem: Inadequacies in

the verification of learning in situations of pre-professional practice that limits the

competent professional performance in labor scenarios from the graduate profile of the

bachelor’s in accounting and Auditing.

This problem is the manifestation of an initial epistemic contradiction between the new

curricular demands from the competency-based pedagogical model and the

permanence of a traditional conception in the assessment of learning outcomes in pre-

professional practice, decontextualized from the graduate's profile.

Epistemological foundations for competency-based assessment of pre-professional practice

Espirales. Revista multidisciplinaria de investigación científica, Vol. 5, No. 38

July - October 2021. e-ISSN 2550-6862. págs 59-74.

The factual diagnosis also identified the following as the main causes of the problem:

• The formative management of pre-professional practice scenarios is incongruent

with the current curricular conception.

• Reductionist approach in the verification of learning in pre-professional practice,

distanced from the requirements of the graduate's profile and inconsistent with

the purposes of competent professional performance.

• Coordinating teachers and labor tutors present theoretical and methodological

deficiencies in relation to the current curricular conception and its

implementation in pre-professional practice.

The above considerations allow us to define as the object of this research: the process

of pre-professional practice.

Reussi,(2018), worked in her improvement for the Early Childhood Education career,

from the conception of a pedagogical model that focuses its attention on the

organization and implementation of pre-professional practice from the relationship

between teaching, research and linkage with society (extensionism). Although the

author's proposals constitute an important reference for this research, their scope does

not go beyond the limits of the design and execution of pre-professional practice, as

they do not consider the evaluation of this process in their contributions.

Rocha & San Juan (2009) focus their studies on teaching practice, considering it as a

process in which the student faces complex situations. In Spain, they attribute an

important role to it within the initial teacher training since they initiate the process of

approaching real teaching and learning situations from several purposes.

Also in Spain, Ramírez & Saucedo(2016), values the role of practice in teacher education

from a perspective in which it weighs essential elements of the formative process such

as knowledge, skills and values.

On the other hand Barros & Turpo(2017), in Venezuela, dwells on the place of reflection

in pre-professional practice, thus denoting its importance. In this order, Sañudo (2005),

from the permanent teacher training, also considers it important to sustain the pre-

professional practice in the reflection of the subject as a way that guides his action. The

results of the study of the latter include the existence of deficiencies in the organization

of this process, the non-existence of inter-institutional agreements and inadequacies in

the teaching-learning process.

While in Cuba, Brito-Orta & Espinosa-Tanguma (2015), dabbles in the evaluation of the

labor-research component in the initial training of education professionals. From

another perspective of analysis, it addresses in a general way the impact on the practice

of the changes that have occurred in the teaching-learning process.

For their part Keck & Saldívar (2016), relate pre-professional practice with the traditions

and values of the teaching profession of a country or region; a fact that specifies the

importance of bringing to this type of practice the best of Ecuadorian educational

Karina Patricia Arévalo Briones, Edgar Vicente Pastrano Quintana, Yamilka Sosa Oliva

Spirals. Multidisciplinary Journal of Scientific Research, Vol. 5, No. 38.

July - October 2021. e-ISSN 2550-6862. págs 59-74.

traditions, they assign it a function of constant learning that is projected towards lifelong

learning.

Also in Cuba, Escanero (2019) makes his contribution. The first, conceives a model for

the learning of professional skills as a basis for the formation of professional

competencies, in the training process of the Bachelor in Education in the specialty of

Electricity. Keck & Saldívar (2016), on the other hand, provide indicators for the

evaluation of the labor component in the training of education professionals.

From the Technical Professional Education (ETP), a group of Cuban researchers have

approached the pre-professional practice in the training of Technicians of the upper

secondary level. In this order, Escanero (2019) makes his contributions in the evaluation

of the learning of specific professional contents, during labor insertion, in the specialty

Maintenance and Repair of Transport Equipment.

On the other hand, Hernández-Negrín et al., 2018), proposes a methodological

alternative to improve the direction of the pre-professional practice, while investigating

the pedagogical improvement of the tutor of the pre-professional practice of the

intermediate technician in the specialty of Electricity. Similarly, for this specialty, it

proposes the project as a way of organizing the pre-professional practice.

Turpo-Gebera(2013), provides a methodology to improve the level of training of

professional skills required for a competent professional performance in the specialty of

Civil Construction, analyzes the pre-professional practices in the training of middle

technicians to improve the preparation of the future worker. The closest contributions

to the research are found in Ecuador. Particularly in the Pontificia Universidad Católica

with headquarters in Esmeraldas, it investigated to identify the level of satisfaction of

the student of the Accounting and Auditing Career of the PUCESE in the pre-

professional practices.

While Jiménez(2014), argues the relationship between the Universidad Laica Eloy Alfaro

de Manabí, with the business sector of the region, in order to achieve the linkage of

students of the Executive Secretarial Career with the socio-business sector through pre-

professional internships.

While at the University of Guayaquil, Galindo et al.,(2015) conducted a research with

the purpose of evaluating the system of pre-professional internships of fourth year

students of Economics to optimize their job skills and reengineering proposal.

The analysis of pre-professional practice indicates that the greatest contributions have

been made to the training of professionals in education and technicians at the upper

secondary level. The evaluations carried out reveal that there is coincidence among all

the authors in conceiving it as a process in which it is necessary to bring future

professionals closer to the labor world through academic activities carried out inside or

outside the university and polytechnic environment. However, although the

contributions and theoretical conceptions analyzed are considered significant, the

evaluation of pre-professional practice and its relationship with the social demands to

Epistemological foundations for competency-based assessment of pre-professional practice

Espirales. Revista multidisciplinaria de investigación científica, Vol. 5, No. 38

July - October 2021. e-ISSN 2550-6862. págs 59-74.

professional performance in the bachelor’s degree in Accounting and Auditing is

considered a little researched aspect.

Particularly, in the theoretical proposals on pre-professional practice, the

systematization, from a didactic perspective, of an integral approach to the evaluation

of pre-professional practice oriented to the verification and assessment of learning

results, in correspondence with the curricular conception by competencies, is

insufficient.

The theoretical systematization carried out around the process of pre-professional

practice and its evaluation by competencies, is oriented from dialectical materialistic

philosophical positions, which correspond to the approaches and trends of Philosophy

and Sociology of Education, Pedagogy and General Didactics, as well as the Pedagogy

of Higher Education, which support the referred process, and direct the pedagogical

activity in the formation of the Bachelor in Accounting and Auditing in the Republic of

Ecuador, specifically in the State Technical University of Quevedo (UTEQ).

The starting point is to assume Education as a unit of analysis, assumed from the

Sociology of Education, as a factor of social practice and one of the most important

functions of society. From this perspective, we share with Barros & Turpo Gebera the

idea of understanding it as a complex phenomenon that manifests itself in multiple

forms, as social praxis and as a diverse activity of all members of society, both in an

organized way (the school system) and spontaneously, both directly (the action of

teachers and educators) and indirectly, throughout life (2017 p.23).

Assuming education as a factor of social practice, conditions that the university and the

labor entity are considered as socializing agencies or factors.

We agree with Mamani et al.(2017) in attributing an important social role to the labor

entity as an educational institution. This, has an essential function in the formation of

the worker, where practical activities constitute the socializing medium, from the

educational influences exerted on the personality of the students by the

contents received by the teacher, specialists, relations with the group, the work group

and the community as a social environment.

From these perspectives of analysis, the future professional is oriented for learning and

mastery from the work of production and services in the economic sector, as well as its

organizational forms propitiate the apprehension of technological work methods that

allow competent professional performance. The above is materialized in the policy of

Good Living of the Republic of Ecuador. In consonance with the referents assumed from

the Sociology of Education, the theory of knowledge is assumed from Philosophy. This

allows understanding, explaining and interpreting the construction of scientific

knowledge in the process of pre-professional practice and its evaluation by

competencies. This leads to the valuation of activity as a philosophical category.

Karina Patricia Arévalo Briones, Edgar Vicente Pastrano Quintana, Yamilka Sosa Oliva

Spirals. Multidisciplinary Journal of Scientific Research, Vol. 5, No. 38.

July - October 2021. e-ISSN 2550-6862. págs 59-74.

In pre-professional practice, cognitive activity is manifested as dialectical interaction

between the student and the object of the profession. It constitutes an essential aspect

to achieve a professional training that guarantees the production of new knowledge

and its generalization to apply it to new situations in the practice in which he/she will

have to solve professional problems.

In relation to the cognitive activity, the valorative activity favors the student to face the

object of the profession from the meaning and sense it has for him in his future

profession. In this process, the pre-professional practice conditions all the valuational

relationship that he/she makes around the object of work. This is the starting point, as

well as the basis of knowledge and criterion of truthfulness of the values formed during

their education.

In this sense, in the formation of the university professional, teaching must promote the

dialectic unity theory-practice, which favors the appropriation in a conscious way of

theoretical generalizations that allow operating with concepts, laws, establishing links

and relationships, all of which will favor that learning acquires meaning and sense for

the students. The above presupposes attending to pre-professional practice in

professional training, since it constitutes the process through which the dialectic

relationship between theory and practice is concretized.

It is assumed as a fundamental psychological reference the cultural-historical approach

kamlot,(2017), which considers the individual as a result of the historical and social

process. It is assumed from this theory the conception of the zone of proximal

development that in the process of the evaluation by competences of the pre-

professional practice it is necessary that the teacher and the labor tutor know the current

situation of psychic development of the student, the skills, knowledge, attitudes and

values that he/she already possesses to continue enhancing his/her self-development

and continuously expand the limits of proximal development. On this basis, propitiate

the levels of help necessary to achieve the cognitive independence of the same, and

therefore contribute to the formation of a competent professional in the exercise of the

profession.

Stimulating the zone of proximal development requires considering the particularities

of the students' stage of development. For this research, the social situation of

development of the youth stage is taken into account, since the ages in which the future

graduates in Accounting and Auditing oscillate correspond to this stage of

development; and the genetic law of development or law of the double formation that

explains that psychic processes initially have an neuropsychological character, from the

system of social relations of communication that the individual establishes with other

people in the realization of a joint activity. Later these psychic functions become

internalized, acquire an neuropsychological (internal) character and form part of man's

individual activity. What in a first moment has an external character becomes something

internal, ideal that the individual makes it his own, modifies it and enriches it.

During the process of pre-professional practice, through interaction with the teacher,

the labor tutor and the group itself, the student appropriates technological procedures

Epistemological foundations for competency-based assessment of pre-professional practice

Espirales. Revista multidisciplinaria de investigación científica, Vol. 5, No. 38

July - October 2021. e-ISSN 2550-6862. págs 59-74.

that he then internalizes, makes his own and converts them into learning strategies,

skills, which he develops as he exercises his knowledge and becomes more aware of his

actions. With a smaller margin of error, he adapts the knowledge to new situations as

he appropriates and processes the information received.

From the professional pedagogy is assumed from Tobónindicates that the principle

"The formative character of the human being in its socio-cultural context" (2019, p.116).

This principle allows the formation and development of the personality of students from

the functional unity of the cognitive and affective. Considering the school-enterprise,

theory-practice linkage in the teaching-learning process.

It emphasizes the formative character of the pre-professional practice that is basically

developed in the university and labor entity, as socializing agencies where this process

is articulated, in an environment where the material and spiritual conditions are created

to develop this process. Under the guidance of this principle, the evaluation of the pre-

professional practice is conditioned by the professional competencies approach, which

implies the self-transformation and self-development of the students. Aspects that, up

to now, have been insufficiently addressed in the training of Accounting and Auditing

graduates at the Quevedo State Technical University (UTEQ).

In this sense, in the formation of the university professional, teaching must promote the

dialectic unity theory-practice, which favors the appropriation in a conscious way of

theoretical generalizations that allow operating with concepts, laws, establishing links

and relationships, all of which will favor that learning acquires meaning and sense for

the students. The above presupposes attending to pre-professional practice in

professional training, since it constitutes the process through which the dialectic

relationship between theory and practice is concretized.

Materials and Methods

The assessment of the epistemological assumptions underlying the referred process of

competency-based evaluation of pre-professional practice led to the application of

theoretical and empirical research methods, among which are the following:

Analysis-synthesis, to deepen in the bibliography related to the pre-professional

practice and its evaluation in the bachelor’s degree in Accounting and Auditing and to

conform the referential theoretical framework, to delve into all the phases of the

research process. Induction-deduction, in the establishment of generalizations from the

analysis of elements of the pre-professional practice and its evaluation in the bachelor’s

degree in Accounting and Auditing. Document analysis, with the purpose of gathering

information about the historical evolution of the pre-professional practice and its

evaluation in the bachelor’s degree in Accounting and Auditing; to specify the solutions

it has received and the aspects that have not been satisfactorily solved, as well as the

empirical foundations that support the research.

Karina Patricia Arévalo Briones, Edgar Vicente Pastrano Quintana, Yamilka Sosa Oliva

Spirals. Multidisciplinary Journal of Scientific Research, Vol. 5, No. 38.

July - October 2021. e-ISSN 2550-6862. págs 59-74.

Interview with teachers, to obtain information about how the pre-professional practice

has been and is developed and its evaluation in the bachelor’s degree in Accounting

and Auditing. Surveys to students, to confirm how the pre-professional practice is

developed and its evaluation in the bachelor’s degree in Accounting and Auditing.

Observation allowed corroborating pre-professional practice and its evaluation in the

bachelor’s degree in Accounting and Auditing.

Results and Discussion

The results of the research offer a concrete and practically applicable answer for the

improvement of the evaluation of pre-professional practice, based on objectives 8 and

10 that have been established for the bachelor’s degree in Accounting and Auditing

based on the National Plan for Good Living (PNBV) of the Republic of Ecuador in its

redesign. This contributes to the renewal of higher education and the training of

professionals capable of transforming themselves and society. Therein lies its relevance

and timeliness. Characterize the historical evolution of the pre-professional practice

process and its evaluation.

• Systematize the epistemological references that support the pre-professional

practice process and its evaluation.

• Characterize the status of competency-based assessment of pre-professional

practice.

• Develop a competency-based evaluation model for pre-professional practice.

• Elaborate the methodology for the competency-based evaluation of pre-

professional practice.

• Assess the relevance, pertinence and feasibility of the model and methodology.

The following are the results of new significant contributions to the subject matter

1. The educational nature of teaching.

It is based on the law of the teaching process that expresses the unity of instruction and

education. This means that, whenever instruction is given, education is given at the

same time, both processes constitute a dialectical unity in the formation of the

personality of the students.

2. The scientific nature of teaching.

It expresses the need for the selection of teaching content to include the results of the

development of science and technology in each of the professions.

It is considered important to reconceptualize the content of this principle, which should

include not the need to impart more and more information to students, but rather that

it should be essential, in such a way that it favors operating with theoretical

generalizations. The scientific character of the teaching-learning process should lead

Epistemological foundations for competency-based assessment of pre-professional practice

Espirales. Revista multidisciplinaria de investigación científica, Vol. 5, No. 38

July - October 2021. e-ISSN 2550-6862. págs 59-74.

students to appropriate a theoretical thinking that allows them to master theories, laws,

concepts, but also to act with knowledge of cause, to form values, to protect the

environment and to creatively transform nature and society.

3. Affordability.

It is given in the recognition by the teacher of the particularities of the age of the

students, of the level of development of their skills and abilities, of the accumulated

experience, which guide him/her in the organization and conduction of the teaching-

learning process, for the achievement of their competencies. In the current conditions,

this principle should favor the attention of aspects related to the teacher's ability to

relate the new knowledge with the students' thinking mechanisms.

4. Systematization of teaching.

The essence of this principle is given in the need for all activity of the teacher and

students to be the consequence of a logical sequence and planning. The application of

this principle by the teacher requires first to answer the following question: To what

extent should the system of knowledge of the science that serves as the basis of my

subject be taken into account in teaching? Another requirement of this principle is the

necessary planning of the teaching process, which refers to all normative documents:

study plan, subject syllabus, study guide and lesson plan, which allow the teacher to

organize the teaching process by stages or steps in such a way as to promote the

development of competencies in the students.

Fulfilling this principle consists of students not only appropriating a system of

knowledge, but also developing a thinking integrated by the different logical

operations: analysis, synthesis, generalization, abstraction, induction, deduction. An

important aspect refers to the structural analysis of the teaching content. This analysis

allows the teacher to determine which competencies are essential to work on this

content. In summary, the principle of systematicity demands the articulation of all the

links or stages of the teaching process.

5. The relationship between theory and practice.

Practice occupies an important place, this requires that the teacher not only gives

students the opportunity to make certain theoretical elaborations, but also to face

practical activity, exercises specific to their field of action.

Considering this principle constitutes one of the requirements of the principle of the

scientific and educational character of teaching, since only when the student can use

knowledge to solve the problems of life, the value of a scientific theory increases among

them. Today, teaching should not lead students to practice for practice's sake but

promote that in the dialectical unity theory-practice, they consciously appropriate

theoretical generalizations that allow them to operate with concepts, laws, establish

links and relationships, all of which will favor that learning acquires meaning and sense

for them.

Karina Patricia Arévalo Briones, Edgar Vicente Pastrano Quintana, Yamilka Sosa Oliva

Spirals. Multidisciplinary Journal of Scientific Research, Vol. 5, No. 38.

July - October 2021. e-ISSN 2550-6862. págs 59-74.

6. Of the conscious and active character of the students under the guidance of the

teacher.

Two elements that constitute the essence of the principle are considered: the conscious

assimilation of students in the classroom and the development of cognitive activity.

The first of these elements is a fundamental condition for learning. It is important for

the teacher to keep in mind that students should not simply remember what he/she

explains but should reflect on what they should do. An excellent way to produce this

reflection is to expose students to situations that present contradictions. The conscious

nature of learning presupposes, above all, the formation of cognitive interests in

teaching, it implies that they consciously participate in class when the content of the

subjects is interesting to them, and this depends to a great extent on the teacher and

his or her style of work.

The second element, the development of cognitive activities in the teaching process

covers different levels: the highest is where students work independently, at the lowest

level attention is not stable, they cannot concentrate on the teacher's explanation or on

reading a text, they do not have developed cognitive interests, as a rule assimilation is

insufficient.

Between one level and the other there are intermediate levels through which students

must pass until they reach the level considered the highest.

7. From the soundness of the assimilation of knowledge, skills and habits.

This principle is closely related to the principle discussed above, that of the conscious

assimilation of the content by the students, under the teacher's direction, and to the

principle of the audiovisual nature of teaching. The relationship with the former is

explained by the fact that the more conscious and active the participation of students

in the appropriation of knowledge, the firmer and lasting this knowledge will remain in

the students. In explaining its relationship with the principle of the audiovisual nature of

teaching, it should be noted that one of the essential elements of this principle is given

in transmitting concrete ideas to students using different teaching media, including

ICTs, which makes knowledge more durable.

In this principle, the consolidation of students' knowledge and skills constitutes an

essential didactic function for the achievement of professional competencies, so every

teacher must consider the following: Relate the new content with the previous ones and

with which it has connection. Activate students' thinking through the formulation of

questions. Highlight the essential ideas of the study material, as well as divide the

content in such a way that it has a logically assimilable extension. Present in the classes

of appropriation of new knowledge the essential aspects, so that, in the exercise and

application of the knowledge, these can be extended and deepened. To guide

independent work so that students can apply their knowledge and skills.

8. Attention to individual differences in the teaching-learning process.

Epistemological foundations for competency-based assessment of pre-professional practice

Espirales. Revista multidisciplinaria de investigación científica, Vol. 5, No. 38

July - October 2021. e-ISSN 2550-6862. págs 59-74.

It recognizes the need to instruct and educate students in the collective class group, for

the collective, without losing sight of their individual differences. These individual

differences play an important role in the teaching-learning work and are manifested

when the teacher: Knows each of the students.

The teacher is aware of the students, their difficulties, possibilities and interests,

because without this knowledge it is not possible to carry out any individual work. It

foresees the different forms of attention to individual particularities: homework,

consultations, formulation of questions in class. It can set group and individual goals

and guide tasks according to the students' difficulties.

In summary, in order for student learning to be successful, the teacher must attend to

individual differences and at the same time take advantage of all the possibilities of

development that exist in the class group as a driving force of the zone of proximal

development of each student, so that from the development achieved with the help of

the other, student, teacher, tutor, among others, a potential development is achieved,

which allows the development of other activities of greater complexity and at the same

time, to manifest deeper forms of communication and socialization.

9. The audiovisual nature of teaching.

It is only possible to interpret it in its relation to the unity of the concrete and the

abstract, and as a logical consequence, this principle should not only include the

visualization of the teaching content, but also point out those specific actions that are

necessary to reveal the content of the concept to be formed and to represent this

primary content in the form of known models of a material, graphic or verbal type.

The teaching-learning process should be structured in such a way that the student

appropriates procedures for learning to learn, but with knowledge of the essence and

relationships established between objects, phenomena and processes.

From the sociological point of view, we assume the ideas of Blanco (1997), which

conditions the assumption of education as a factor of social practice, conditions that the

university and the labor entity are considered as socializing agencies or essential

extracurricular factors, in which the pre-professional practice and its evaluation by

competencies are formalized and concretized. In both, skills, knowledge and

professional values are formed, and modes of action are developed. They are bearers

of the conditions and resources involved in a technological activity, which allows the

mastery of technological work methods in dealing with various professional problems

associated with Accounting and Auditing.

Karina Patricia Arévalo Briones, Edgar Vicente Pastrano Quintana, Yamilka Sosa Oliva

Spirals. Multidisciplinary Journal of Scientific Research, Vol. 5, No. 38.

July - October 2021. e-ISSN 2550-6862. págs 59-74.

Conclusions

The analysis of the theoretical references reveals that the existing theory does not go in

depth in relation to the evaluation of pre-professional practice, which calls for the need

to base a theoretical proposal to make up for this inconsistency.

…………………………………………………………………………………………….

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