Educade-Revista de Educacion en Contabilidad Finanzas y Administracion de Empresas最新文献

{"title":"Satisfacción de los egresados con la formación recibida en el Máster de Estudios Avanzados en Dirección de Empresas","authors":"María del Mar Gómez Zamora, Carlos Sanchís Pedregosa","doi":"10.12795/EDUCADE.2014.I05.04","DOIUrl":"https://doi.org/10.12795/EDUCADE.2014.I05.04","url":null,"abstract":"espanolAl objeto de conocer el nivel de satisfaccion de los egresados con la formacion recibida en el Master de Estudios Avanzados en Dire ccion de Empresas, que se imparte en la Facultad de Ciencias Economicas y Empresariales de la Universidad de Sevilla, se ha realizado un estudio descriptivo de caracter transversal. Para ello se ha hecho uso de un cuestionario, al que han contestado los egresados que han culminado sus estudios hace al menos un ano. Del analisis de los resultados se ha constatado, entre otras cuestiones, que, en opinion del alumnado: 1) el Master contribuye en grados diferentes a la mejora de la formacion investigadora y de la profesional, asi como al acceso al mundo laboral y a las posibilidades de promocion profesional; 2) parece necesario mejorar en la capacitacion de las competencias para llevarlas al nivel de lo que los alumnos han expresado como necesario en el plano practico, identificandose aquellas competencias que deben priorizarse; 3) la mayoria de los alumnos estan satisfechos de haber realizado el Master, aunque la valoracion dada al mismo parece demandar mejoras. Se han recibido propuestas realizadas al respecto por los egresados, que se han pasado a la coordinacion del Master con el objetivo de contribuir a la mejora continua del Titulo. EnglishIn order to know the level of graduates satisfacti on related to the training received in the Master of Advanced Studies in Business Administration, taught at the Faculty of Economics and Business of the University of Seville, it was m ade a cross-descriptive study using a questionnaire, replied by graduates who finished their studies, at least, one year ago. The result analysis shows, among other things, that in the gra duates ´ opinion: 1) the Master studies contributes in different levels to improve professional and research training, as well as gaining access to employment and having career opportunitie s, 2) it seems necessary to improve the competence training to bring them to the necessary level in professional skills, identifying those that should be improved as a priority, 3) most of the students are satisfied with the completion of this Master, but the results obtained seems to demand improvements, which are shown in this paper. Graduates have made proposals in this regard, that were passed to the coordination of the Master with the aim of contributing to the continuous improvement of Title.","PeriodicalId":53188,"journal":{"name":"Educade-Revista de Educacion en Contabilidad Finanzas y Administracion de Empresas","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2014-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66053080","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"EL DERECHO CIVIL","authors":"Cortés Juárez, Daicy Janeth","doi":"10.2307/j.ctv20hctvk.5","DOIUrl":"https://doi.org/10.2307/j.ctv20hctvk.5","url":null,"abstract":"","PeriodicalId":53188,"journal":{"name":"Educade-Revista de Educacion en Contabilidad Finanzas y Administracion de Empresas","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2013-11-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89952022","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Propuesta de código ético para la asignatura de Gestión de la Calidad: comparativa interuniversitaria","authors":"M. Vilamitjana, J. J. T. Guilló","doi":"10.12795/EDUCADE.2013.I04.08","DOIUrl":"https://doi.org/10.12795/EDUCADE.2013.I04.08","url":null,"abstract":"The European framework for higher ed ucation meant recycling the teaching methodology. One characteristic of the Bologna Agreement is the students� continuous assessments, which are periodically evaluated to analyse the scope of their knowledge and competence development. The success of this approach depends on the motivation and satisfaction of students; therefore, the first aim of this paper is to analyse the students� satisfaction with the continuous assessment methodology. New teaching-learning system requires more interaction between lecturers-students and students-students. This increases the need for standards of behavior in classes. Therefore, the second aim is to propose a code of conduct for the Quality Management subject. The methodology applied to know the students� satisfaction is a questionnaire about different aspects of the subject, among them the evalua tion methodology. The code of conduct is proposed by the student�s as an exercise of t he continuous assessment. The analysis has been done at the Universidad de Alicante and Universitat de Barcelona. The results show similar opinions regarding the te aching methodology. For example, the students prefer the continuous assessment rather the traditional evaluation. Similarly, the most highlighted aspects of the codes of conduct are: legal compliance, respect people, punishing inadequate behaviours such as cheating,corruption, bribery, etc. The code of conduct proposal presented is for both universities and for the specific subject, but it has the will to be implemented in other subjects wishing to follow this practice","PeriodicalId":53188,"journal":{"name":"Educade-Revista de Educacion en Contabilidad Finanzas y Administracion de Empresas","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2013-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66052865","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The effect of indexes, rankings and impact factors in accounting research and in accounting education in particular (Invited Editorial)","authors":"A. Sangster","doi":"10.12795/educade.2013.i04.01","DOIUrl":"https://doi.org/10.12795/educade.2013.i04.01","url":null,"abstract":"","PeriodicalId":53188,"journal":{"name":"Educade-Revista de Educacion en Contabilidad Finanzas y Administracion de Empresas","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2013-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66052820","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"El sexenio de investigación en Contabilidad","authors":"J. A. Rubio, Victoria Ferrández Serrano","doi":"10.12795/EDUCADE.2013.I04.02","DOIUrl":"https://doi.org/10.12795/EDUCADE.2013.I04.02","url":null,"abstract":"espanolEl objetivo inicial atribuido a la concesion de los tramos de investigacion, los denominados sexenios, era reconocer la excelencia investigadora de los profesores universitarios. Sin embargo, la normativa ha ido vinculando su posesion a una serie de facetas universitarias que limitan diferentes areas de la actividad del profesorado universitario. El sexenio condiciona la retribucion, los creditos docent es a impartir, la promocion, los estudios de doctorado, la participacion en los comites asesores de la Comision Nacional Evaluadora de la Actividad Investigadora (CNEAI), asi como formar parte de las comisiones de acreditacion y acceso a los cuerpos docentes universitarios. Dada la importancia que ha adquirido y adquirira en un futuro poseer un tramo de investigacion, en el presente trabajo se estudiaran las diferencias que existen en el porcentaje de profesores con sexenio, no solo entre campos cientificos, sino tambien entre areas pertenecientes a un mismo campo, mostrando un interesante resultado en las diferencias por areas. Nuestra condicion de profesores universitarios de contabilidad, hace que centremos el presente estudio en el campo 8, donde se ubica el area de conocimiento �Economia Financiera y ontabilidad�. El debate que se plantea de los resultados de este trabajo es: (I) como un area de conocimiento, con el peso que Economia Financiera y Contabilidad tiene dentro de las Ciencias Economicas y Empresariales, tiene tan pocos representantes en los comites asesores que conceden los sexenios, y (II) hasta que punto esta minima representacion conlleva unos peores resultados en la evaluacion de los profesores del area, en la medida en que no hay expertos en la materia que evaluen atendiendo a las caracteristicas particulares del area. Esto termina cerrando un circulo vicioso, ya que si no hay profesores con sexenios no pueden formar parte de las comisiones de expertos que los otorgan. EnglishThe initial objective attributed to the research assessment granting of university teaching staff (the so-called sexenio) was to recognize research effort of the university professors. However, this assessment has been linked to numerous aspects university life: determines the remuneration, teaching load, the possibility of promotion, the participation as teacher in masters and doctoral courses, the possibility of being examiner or even supervisor of doctoral dissertations, participation in the Advisory Committees of the National Commission for Evaluating the Research Activity (CNEAI), as well as being a part of the accreditation commissions and a long etcetera. Given the importance that this evaluation has gained and will acquire in a future, in the present work we will study the differences in the percentage of teachers with sexenio . Not only between scientific fields, but also between areas belonging to the same field, showing an interesting result in the differences by areas. Our condition of university accounting teachers, makes us to focus ","PeriodicalId":53188,"journal":{"name":"Educade-Revista de Educacion en Contabilidad Finanzas y Administracion de Empresas","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2013-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66052905","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"De la Licenciatura al Grado en Administración y Dirección de Empresas: un análisis comparativo desde las necesidades de las empresas","authors":"H. C. García, Trinidad Casasús Estellés, Juan Froilán Martínez Pérez","doi":"10.12795/EDUCADE.2013.I04.05","DOIUrl":"https://doi.org/10.12795/EDUCADE.2013.I04.05","url":null,"abstract":"El proceso de Bolonia supone un cambio en la filosofia y la estructura de los planes de estudio de las universidades europeas y, consecuentemente, una oportunidad para que estas revisen sus contenidos y superen errores. Partimos de la idea de que, segun estudios analizados, los empleadores y egresados de las universidades espanolas detectaban carencias significativas en las ensenanzas de la licenciatura en Administracion y Direccion de Empresas (LADE). Planteamos que para las universidades espanolas, la elaboracion del grado en ADE (GADE) ha sido un desafio que permitia acercar los contenidos del titulo a la realidad empresarial. Por ello, el presente analisis tiene como finalidad constatar si el resultado de la transformacion de LADE en GADE refleja un mayor acercamiento del titulo universitario a la demanda social y empresarial. Para conseguir el objetivo planteado se analizan y comparan los contenidos academicos de los planes de estudio de la licenciatura y del grado en ADE de las 12 mayores universidades espanolas. Los resultados nos muestran que, en general en todas las universidades, los planes de estudio del grado se han centrado mas en las materias propias de la economia de la empresa, exceptuando la Contabilidad, rebajando la participacion de materias de contexto de la empresa y, tambien, de las materias de corte instrumental. Pero se aprecian tambien diferencias importantes entre las universidades analizadas en la composicion de los planes de estudio. Se observa asimismo que la adaptacion a las demandas de las empresas ha sido cubierta tan solo parcialmente.","PeriodicalId":53188,"journal":{"name":"Educade-Revista de Educacion en Contabilidad Finanzas y Administracion de Empresas","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2013-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66053074","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"In the aftermath of the Bologna process: exploring the master students' perceptions on accounting in two portuguese higher education institutions *","authors":"Cristina Góis, Filomena Antunes Brás","doi":"10.12795/EDUCADE.2013.I04.04","DOIUrl":"https://doi.org/10.12795/EDUCADE.2013.I04.04","url":null,"abstract":"This paper explores how accounting is perceived (supported on Geiger and Ogilby (2000) paper) and which factors may influence these perceptions by students of seven master's programmes taught in two different Portuguese higher education institutions. These aims are important in the context of the impact of the Bologna process in the Portuguese Higher Education System. The study also explores whether those perceptions are associated with the students' performance in the accounting course. This is the first study (as far as the authors know) on students' perceptions on accounting in Portugal, but also one of the few in a context of master's programmes (advanced graduation) in the accounting education literature. A survey was conducted at two different moments in time to explore how master's students' perceptions evolve through the semester. The results of this study show a change in perceptions over the semester. At first, accounting course was perceived as very important in the master programme, as helping the professional career and rewarding, and therefore students were very motivated. At the end, all the perceptions values decreased in general. However, student's perception on lecturer's role in making them understand the subject and its utility increased significantly as well they enjoyed learning accounting. The results also show controversial evidence of student's characteristics as influencing students' perceptions on accounting. The students' perceptions have a marginal effect on the final grade, in which male and female students perform significantly different.","PeriodicalId":53188,"journal":{"name":"Educade-Revista de Educacion en Contabilidad Finanzas y Administracion de Empresas","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2013-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66053050","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Aplicación del portafolio grupal en la asignatura de Dirección de Producción y Logística: resultados de una prueba piloto","authors":"S. E. Miguel, María Teresa Barberá Ribera, Carlos Manuel Dema Pérez","doi":"10.12795/EDUCADE.2013.I04.09","DOIUrl":"https://doi.org/10.12795/EDUCADE.2013.I04.09","url":null,"abstract":"Taking advantage of the process of adaptation to th e new European Higher Education Area (EHEA) of the Universidad Politecnica de Valencia (UPV), the present paper authors decided to conduct pilot projects in Bachel or subjects. This experience consisted in the development of an electronic portfolio by groups of students. The expected outcome is that students brought up the subject and they will pract ice with problems similar to the test. We wanted to see if methodological change impacted on student progress. This paper presents an experience of educational innovation introduced in the Management Production and Logistics subject, in 2011-2012 academic year, in the fourth year of the Bachelor of Business Administration. The results obtained will be used for the design of a similar Degree subject in the second course in the same center.","PeriodicalId":53188,"journal":{"name":"Educade-Revista de Educacion en Contabilidad Finanzas y Administracion de Empresas","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2013-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66052980","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Requerimientos de las Pymes para la formación de contadores profesionales en el contexto actual","authors":"R. Cortés, Edith J. Cisneros-Cohernour","doi":"10.12795/EDUCADE.2013.I04.07","DOIUrl":"https://doi.org/10.12795/EDUCADE.2013.I04.07","url":null,"abstract":"This study aims to determine the competencies required by SME's to the professional Accountant at the present time. This study was exploratory with qualitative approach and involved a total of 40 companies. We designed a questionnaire semi-structured and an interview guide in order to deepen and to find explanations for the results. We found that although the curriculum of the professional Accountant of a university located in Mexico, is a quality program that has been assessed at level 1 by CIEES and Accredited CACECA, the SMEs said they need reinforce their knowledge on the tax area, software and audit. The employers believe that they lack the capacity to manage and use of software, it is not the same as having the knowledge that implement them. Also they indicated need to reinforce certain values such as responsibility, honesty and loyalty. The SME�s suggest constantly review and update their plans and programs of study and more linkages with enterprises.","PeriodicalId":53188,"journal":{"name":"Educade-Revista de Educacion en Contabilidad Finanzas y Administracion de Empresas","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2013-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66052738","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"¿Es el nuevo sistema de evaluación del EEES realmente diferente del sistema tradicional?: un análisis empírico del rendimiento académico en una asignatura de contabilidad","authors":"P. D. Santomil, J. M. M. Sanfiz, S. C. Agra, D. R. Pazos","doi":"10.12795/EDUCADE.2013.I04.06","DOIUrl":"https://doi.org/10.12795/EDUCADE.2013.I04.06","url":null,"abstract":"espanolEste trabajo analiza los determinantes del rendimi ento academico, medidos como la probabilidad de aprobar la asignatura o el examen final, a partir de las puntuaciones obtenidas en las distintas actividades de evaluacion continua. Para ello se emplean los datos de una asignatura de contabilidad financiera y se cuantifi can los factores determinantes del rendimiento del alumnado mediante modelos logit y probit. El animo es ver si el nuevo sistema de evaluacion impuesto en el EEES aumenta el rendimiento del alumnado. Los resultados revelan que, en general, las notas d e las actividades de evaluacion continua son determinantes estadisticamente significativos del r endimiento, si bien su impacto varia en funcion del criterio analizado. EnglishThe objective of this research is to explore the de terminants of academic performance, measured as the probability of passing the course or the final exam, from the grades on the various ongoing evaluation activities. Specifically, this research uses data from a financial accounting course to identify and quantif y determinants of student performance through logit and probit models. The focus is to see if the new evaluation system (European Higher Education Area, EHEA) increases student performance. The results show that, in general, the grades of co ntinuous activities are statistically significant determinants of performance, although its impact va ries depending on the criteria analyzed.","PeriodicalId":53188,"journal":{"name":"Educade-Revista de Educacion en Contabilidad Finanzas y Administracion de Empresas","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2013-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66053120","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}