Accounting Training in the Agricultural Sector from Neuroeducation: Impact on Cognitive Self-Regulation and Productive Awareness

Abstract

Economic management is one of the main structural challenges of the agricultural sector, where weaknesses persist in accounting training and in productive decision-making. In this context, neuroeducation emerges as an innovative approach capable of optimizing learning processes through the activation of higher cognitive functions. The objective of this study was to analyze the impact of an accounting training program based on neuroeducation principles on cognitive self-regulation and productive awareness in actors in the agricultural sector. A quantitative approach with a quasi-experimental design was adopted, applying a pre-test and post-test to an experimental group (n = 60) and a control group (n = 60). The intervention was developed over 12 weeks and incorporated experiential learning strategies, productive contextualization and metacognition. The results showed statistically significant increases and with high effect sizes in cognitive self-regulation and productive awareness of the experimental group, compared to the control group. Likewise, a positive and significant correlation was identified between both variables. It is concluded that accounting training based on neuroeducation strengthens self-regulatory cognitive processes and promotes a more conscious and sustainable productive management in the agricultural sector, providing relevant implications for technical training, accounting education and rural development.