Resumen

MEJIA GRACIA, César Augusto et al. The Computational thinking on accounting students: Developing integral competencies for the 21st-century. RIDE. Rev. Iberoam. Investig. Desarro. Educ [online]. 2026, vol.16, n.32, e1037.  Epub 27-Abr-2026. ISSN 2007-7467.  https://doi.org/10.23913/ride.v16i32.2827.

The current labor market, driven by digitalization, automation, and the gig economy, demands that students develop a diverse set of competencies. These are categorized into soft, disciplinary, and learning skills, highlighting the importance of critical thinking and adaptability within Education 4.0-a paradigm that aligns teaching with the Fourth Industrial Revolution through the integration of advanced technologies and socio-technical skills.

In this context, business students need to develop computational thinking to enable skills such as problem decomposition, pattern recognition, and abstraction.

This study analyzes the perception of computational thinking among accounting students at the Universidad Veracruzana, Mexico. A descriptive and cross-sectional approach was applied using the Computational Thinking Scale (CTS) with a sample of 488 students. Data processing included normality tests and statistical correlation analyses.

The findings reveal gender differences in performance scores. Furthermore, it was identified that subjects such as digital literacy, critical thinking, administrative mathematics, and statistics positively correlate with the dimensions of critical thinking and problem-solving. This evidence underscores the relevance of curricular design in strengthening essential 21st-century skills. It is concluded that integrating these areas is decisive for graduates to successfully meet the demands of modern and technological organizational environments.

Palabras llave : higher education; STEM; non-STEM disciplines; developing skills.

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