Student Internships in Local Companies for the Development of Technical Skills of High School Students

Abstract

The Ecuadorian technical high school system faces a disconnect between academic training and the skills required by the productive sector, evidenced by deficiencies in the planning, execution, and evaluation of student internships that limit the effective development of technical skills in accounting students. The objective was to determine the structural components of a manual for improving the quality of student internships to strengthen technical skills in the Technical High School system. A descriptive-propositive study with a mixed-methods approach was conducted at the Emigdio Esparza Moreno Educational Unit in Babahoyo, using a non-probabilistic purposive sample of 30 third-year accounting students. Theoretical methods of analysis-synthesis, induction-deduction, and modeling were employed, complemented by systematic observation, a structured survey, and consultation with specialists for validation. The diagnostic assessment revealed a generally positive evaluation of the internships but identified critical areas: insufficient time allocated, difficulties in the practical application of theoretical knowledge, and a limited capacity for independent resolution of technical problems. Four structural components of the manual were determined (Guiding Framework, Methodological Component, Operational Instruments, and Support Resources) that structure the 160 hours into three graduated levels of complexity with standardized instruments, achieving high validation from specialists. It is concluded that the gap between theoretical knowledge and practical competence constitutes the critical challenge identified, and the validated structural components represent a viable methodological basis for the subsequent development of the complete manual, which will allow for the standardization of processes and optimize the development of accounting technical skills within the Ecuadorian educational context.