Inclusive curricular adaptation in the learning of Accounting in students with intellectual disabilities in the second year of Technical Baccalaureate

Abstract

Learning of Accounting for students with intellectual disabilities represented a pedagogical challenge insufficiently addressed in Ecuadorian Technical Baccalaureate. The general objective of this research was to design a didactic guide for inclusive curricular adaptation in the teaching of General Accounting aimed at a student with intellectual disability in the second year of Technical Baccalaureate at Unidad Educativa Palmar, academic year 2025-2026. The study was framed within the interpretive paradigm, with a qualitative approach, non-experimental design, basic type and cross-sectional scope. The population consisted of five educational actors, and the sample was census-type. Four instruments were applied: direct observation guides with structured anecdotal records across twelve sessions, a semi-structured teacher interview, an adapted checklist, and a weekly anecdotal follow-up record. Results showed that the student achieved partial mastery in six of twelve checklist indicators, demonstrated better performance with visual supports and contextualized practical activities, and that the institution lacked specialized teaching materials for students with special educational needs. The designed proposal obtained an expert validation score of 3.76 out of 4, equivalent to Very adequate, confirming its pedagogical relevance and institutional feasibility.

Keywords: inclusive curricular adaptation, intellectual disability, accounting learning, Universal Design for Learning, differentiated evaluation.