Service-Learning Experience on the Social Competencies of Accounting Audit Students

Abstract

This study aimed to evaluate the impact of a Service-Learning (SL) experience on the development of social skills in accounting auditing students, based on their participation in real-world community engagement contexts. A mixed-methods approach with a quantitative focus was adopted, structured as a quasi-experimental, longitudinal study with pre- and post-intervention measurements and no control group. The sample consisted of 29 fifth-year students from the University of La Serena (Chile). Statistical analysis included Wilcoxon signed-rank tests for related samples, Pearson's chi-squared tests of independence, and effect size estimates using rank-biserial correlation and Cramer's V, to identify changes in six specific social skills. Additionally, a reflective thematic analysis was conducted using four open-ended questions designed to explore students' perceptions of the formative effects of the experience. The quantitative results showed statistically significant improvements, with moderate to large effect sizes, in skills such as interpersonal relationships, proactive communication, and communicative self-confidence. Furthermore, gender differences were observed in adaptability skills for customer service. Qualitative evidence showed that situated learning creates a learning environment where technical, interpersonal, and identity dimensions converge synergistically. It is concluded that incorporating service-learning experiences into accounting education fosters the development of essential social skills for professional practice in collaborative contexts, supporting curricular approaches aligned with the social environment.