Pedagogical Model of the Technical Area in the Development of Practical Competencies in the Ecuadorian Technical Baccalaureate

Abstract

Introduction: This research analyzed the impact of the pedagogical model on the development of practical skills in the subject of Taxation in Ecuadorian Technical High Schools, specifically at the Antonio Ávila Maldonado Educational Unit. Materials and methods: Through a mixed-methods case study with a descriptive-propositive design, techniques such as classroom observation, interviews, questionnaires, and document analysis were used to triangulate the information. Results: The results revealed a marked dissonance between the prescribed constructivist curriculum and the traditional expository teaching practice, which limited the development of practical skills. This was evidenced by the fact that 85% of the students did not feel prepared for real-world tax-related tasks and perceived the classes as uninteresting. Discussion: The discussion highlights that this gap stems from systemic factors, such as the pressure to cover content and the lack of resources, which reinforce transmission-based methods insufficient for technical training. Conclusions: As a conclusion and proposal, a Didactic Guide based on active methodologies (Problem-Based Learning and Case Studies) was developed and validated by experts (94% approval), offering a practical tool to transform teaching toward meaningful and applied learning.