Regulation and self-regulation of learning: A didactic proposal in secondary school

This article collected the results of the research: Regulation and self-regulation of learning in the study of sales tax, we analyzed what learning reached the eighth-grade students during the development of a didactic proposal. The methodology adopted involved: 1) the foundation around the concepts of regulation and self-regulation of learning and of the strategies that favor its development; 2) the design and application of instruments for data collection; and 3) the analysis of the selected cases. For the interpretation three mechanisms were used: 1) establishment of emerging categories; 2) analysis of each of the instruments used (proof of previous ideas and assessment of learning, teaching unit, regulation and self-regulation scripts, interview) and, 3) triangulation of the instruments analyzed. The analysis concludes: 1) Understanding of the basic concepts of Sales Tax, determining the elements that are part of the Tax and formalization of accounting entries; 2) reorientation of the procedures, resources and evaluation used by students and the teacher with the implementation of the accounting didactic unit; and 3) recognition of the processes of regulation and self-regulation of learning as an instrument of reflection and self-evaluation.