Abstract
Accounting education faces the challenge of connecting theory and practice in a context of accelerated digital transformation. At the Universidad Veracruzana, accounting students show difficulties in applying theoretical concepts to real problems, limiting their ability to generate innovative technological solutions in a competitive market. This study evaluated the impact of the Lean Startup methodology on the development of competencies such as critical thinking, adaptability, and creativity. A quantitative and descriptive approach was used with students who designed technological projects following the Lean Startup method. The results indicated improvements in understanding product development and market adaptability, with 50% satisfaction among participants. However, areas for improvement were identified, such as iteration and hypothesis validation. Additionally, implementation challenges were analyzed, highlighting resistance to change and the need for teacher training in agile methodologies. In conclusion, the Lean Startup approach proved to be an innovative tool to strengthen key competencies, connect theory and practice, and foster innovation in accounting education with great potential for application in various disciplines.
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