Impact of contact with business reality on academic performance in cost accounting

In recent years, there has been an increasing lack of motivation and lower performance in Cost Accounting students (CC). With this work it is proposed to adapt the teaching methodology applied in the classroom to the learning styles of the students. This study comprises two academic years (2018/2019 and 2019/2020), differentiated into two phases. In the first, the literature review is carried out, as well as the analysis of the learning styles of CC students in the 2018/2019 academic year. The results obtained indicate the type of teaching methodology to be introduced. This methodology consisted of carrying out three activities related to business reality and related to progress in the contents of the subject's program. The second phase, it is analyzed whether the average grades of the CC students in the 2019/2020 academic year after carrying out these activities (experimental group) are better compared to the students who did not carry them out (control group). The results obtained do not show that the performance of the students in the experimental group is better than that of the control group, a statement that can be extended to the case of students with kinesthetic learning preference.