The International Journal of Engineering and Science (IJES) || Volume || 9 || Issue || 04 || Series III || Pages || PP 13-19 || 2020 || ISSN (e): 2319-1813 ISSN (p): 20-24-1805 DOI:10.9790/1813-0904031319 www.theijes.com Page 13 Impact of Mobile Applications Utilized In the Education of Accounting and Auditing At the Central University of Ecuador Patricia JIMBO SANTANA*, Mónica JIMBO SANTANA** *Central University of Ecuador. Ecuador Faculty of Administrative Sciences **Central University of Ecuador. Ecuador Faculty of Administrative Sciences ABSTRACT: For efficient management in organizations in the administrative area, auditing and accounting regulations are key factors. For this reason, it is essential that the knowledge acquired by students in these areas be firm, and therefore new approaches and forms that new information and communication technologies provide us, especially the use of devices that allow ubiquitous access to information, must be considered in the teaching and learning process. It is important to consider mobile applications as didactic tools in the teaching- learning process.In this work, the different mobile applications that have been used and that can be used in the subjects of accounting and auditing are studied, as well as the analysis of Smartphones as tools to be used in the teaching-learning process. The study carried out is quantitative, descriptive and exploratory. The population is the eighth, ninth and tenth semester students enrolled in the 2019-2020 semester of the accounting and auditing cart of the Faculty of Administrative Sciences of the Central University of Ecuador. The data was analyzed with multivariate techniques. The results obtained allow us to affirm that mobile applications have a significant influence on the teaching-learning process, allowing the student to have an active role, using a personalized learning environment in order to consolidate their knowledge in specialization subjects such as accounting and auditing. KEYWORDS: Mobile Applications; Accounting; Auditing; Teaching-Learning; Education ----------------------------------------------------------------------------------------------------------------------------- ---------- Date of Submission: 16-04-2020 Date of Acceptance: 01-05-2020 ----------------------------------------------------------------------------------------------------------------------------- ---------- I. INTRODUCTION The increasing popularity of mobile technology (phones and tablets) and the access to an almost unlimited internet connection from wherever we can enjoy today, have enabled the emergence of a new approach to e-learning (learning through internet) known as m-learning or mobile learning. Mobile learning allows a more personalized learning in any situation, taking advantage of the different learning contexts that our daily lives offers us (Rashidet al., 2017). Although mobile devices and apps (applications for mobile devices) have technological features that can improve the teaching and learning processes (portability, mobility, immediacy, interactivity and self-organization), their true potential lies in the pedagogical design. Using m- learning in education represents several advantages, the same that should be exploited by teachers, among these we can cite as one of the main the learning that can be carried at any time and place (ubiquitous), you can interact synchronously and asynchronously. The previous characteristics empower student-centered learning (Cacheiro et al., 2016), allow personalization of learning (LerisandSein-Echaluce, 2011), favor communication between the student and educational institutions (Del Vastoand Marcela, 2015), collaborative learning is achieved (Coto et al., 2016), allows an immediate evaluation of educational content, productive use of time is made in the classroom, which contributes to improving continuous training, formal and informal tasks are linked in learning, supports students with disabilities (Herrera et al., 2013), one of the main factors is that mobile technology allows the use of tools that improve la digital inclusion of people with disabilities (Sanromá et al., 2017). In higher education, according to (Rodriguez et al., 2017) students use smartphones for academic purposes, however their ability to use them in academic activities is limited, because they have not been taught to use them as they learn. On the other hand, accounting information has made the quality of information a benchmark, this is why it is important to consider problem-based learning (AraujoandSastre, 2018). In the accounting area, the evolution of the ICT (information and communication technologies), and the development of accounting information have been following parallel paths. The new General Accounting Plan approved in 2007, based on International Accounting and Financial Information Standards (IAS/IFIS), leads to a systemic application of legislation with technology. By following the accounting principles, it ensures the reliability of the information and it then constitutes in an instrument that allows the information to flow so that the decisions made are better, therefore the objectives of accounting principles are met (Anshari et al., 2017).