Impact of an Interface Metaphor Based on Algorithmic Thinking on Academic Performance in Public Accounting Students

Abstract

Accounting education currently faces challenges related to traditional
methodologies focused on mechanical and repetitive processes, limiting the development of
analytical, digital, and logical reasoning skills among university students. In this context,
interface metaphors and algorithmic thinking emerge as pedagogical strategies aimed at
strengthening the structured understanding of complex processes. The objective of this
research was to evaluate the impact of an interface metaphor based on algorithmic thinking
on the academic performance of Public Accounting students. The study was conducted under
a quantitative approach using a quasi-experimental pretest-posttest design with control and
experimental groups. The pedagogical intervention was implemented through an interface
metaphor called Flow-Grid v1.0, designed to visually represent accounting processes through
interactive flowcharts synchronized with spreadsheets. Fifth-semester Public Accounting
students participated in the study, evaluating dimensions related to algorithmic thinking,
spreadsheet management, and accounting processes.
The results showed statistically significant differences between the pretest and posttest in the
experimental group, revealing improvements in overall academic performance and in the
evaluated dimensions. Likewise, intergroup statistical analyses demonstrated superior
performance in the experimental group compared to the control group after the pedagogical
intervention.It is concluded that the interface metaphor based on algorithmic thinking
constitutes an effective pedagogical strategy to strengthen academic performance in Public
Accounting students by promoting logical, sequential, and procedural understanding of
accounting processes within digital learning environments.