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In this investigation we analyze the views that students in Accounting B.A from the Universidad Juárez Autónoma de Tabasco have about the reading comprehension, when the material is indicated as obligatory by the teacher.
For this we had an intentional or convenience sample of 17 students who at the time of administering the measuring instruments designed for this work, they were coursing the Methodology subject. This issue is addressed from the line of the technological innovation, which is cultivated by the members of the “Educational innovation in the processes of teaching and learning” investigation group from the Universidad Juárez Autónoma de Tabasco, of which academic model contributes to the formation of the student, improving the quality of their educational process and enhancing capabilities that affect their personal benefit. The work shows evidence that we are in the presence of digital natives who love electronic devices and prefer as a mean of learning, read voluntarily in the web, rather than as an obligation with a physical text. These results also point the need to incorporate the, subjectivation processes that students develop from these practices to curriculum planning in higher education.