Using Spendee digital resources to learn the income and expenses book in high school

Abstract

Introduction: Teaching the income and expense ledger in the Entrepreneurship and Management course at the high school level faces challenges due to rote memorization and limited integration of digital resources. Students at the "Gral. Luis Alfredo Molina Arroyo" Educational Unit (Guayaquil) exhibited a lack of motivation, low participation, and difficulty understanding abstract accounting concepts. Materials and methods: This research employed a mixed-methods approach with a pre-experimental design (pretest-posttest) using a purposive sample of 35 first-year high school science students. A pedagogical test (10 items) and structured observation were administered. Data were analyzed using descriptive statistics and theoretical methods (analysis-synthesis, systemic-structural analysis). Results: The pretest revealed that 45% of the students performed at a low level (0-4 correct answers), with difficulties in error identification (30% correct answers) and basic record-keeping (35%). After implementing seven activities based on the Spendee application (income/expense recording, expense classification, microenterprise simulation, 50/30/20 budgeting, expense reduction challenge, collaborative work, and pattern analysis), the post-test showed significant improvement: 65% reached a high level (8-10 correct answers), with increases in income identification (30% to 95%) and errors (30% to 65%). Validation by specialists rated the proposal as highly relevant in terms of pedagogical relevance, methodological coherence, and expected impact. Discussion: The findings confirm that the use of digital applications like Spendee facilitates meaningful learning (Ausubel), technological mediation (Vygotsky), and the active construction of knowledge (Piaget), integrating accounting theory with technological practice. Conclusions: Spendee-based activities constitute a viable and relevant option for improving learning about income and expense ledgers, provided that teacher support and access to devices are guaranteed.