La Innovación Evaluativa y el cambio de paradigma en la enseñanza contable

The objective of the investigation was to analyze the current evaluation system of the subject of Accounting in the business area, to determine its incidence in the academic performance of the students. The level of the investigation was exploratory and descriptive, since it tried to specify the situation investigated without having previous informative antecedents to the study; for its design was considered of field, based on the collection of quantitative data. The results obtained allowed to propose the design of new strategies for the evaluation of knowledge, considering the elementary aspects of the educational evaluation determined by the National Authority and the experiences achieved by the teachers of educational institutions.