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

{"title":"El proceso de Bolonia en el área de contabilidad: efectos sobre la satisfacción de los estudiantes","authors":"Ester Oliveras Sobrevias, P. Crespo, J. Vilchez","doi":"10.12795/EDUCADE.2013.I04.03","DOIUrl":"https://doi.org/10.12795/EDUCADE.2013.I04.03","url":null,"abstract":"espanolLa adaptacion de las universidades espanolas al Espacio Europeo de Educacion Superior (EEES) ha introducido un cambio de modelo educativo. Tradicionalmente, la educacion universitaria en Espana se ha centrado en el marco del Modelo de Instruccion, cuya base es proveer instruccion. Sin embargo, con la intr oduccion experimental al EEES, se observa una tendencia hacia el Modelo de Aprendizaje, cuya base es proveer aprendizaje. El articulo analiza los efectos sobre la satisfaccion de los estudiantes universitarios de asignaturas de contabilidad en la Universidad Pompeu Fabra despues de modificar la metodologia de ensenanza acercandose al Modelo de Aprendizaje. Los resultados indican un aumento de la satisfaccion en el proceso de aprendizaje. Esta satisfaccion fue mayor durante los anos iniciales de �experimentacion� que en los anos de �consolidacion� de esta metodologia. La caida de la satisfaccion coincide con una mayor carga de trabajo al incrementarse el numero de asignaturas impartidas simultaneamente con esta metodologia. EnglishThe adaptation of the European Higher Education Area (EHEA) in the Spanish universities it is implying a change of educational paradigm for undergraduate education. Traditionally, undergraduate education in Spain has been delivered under the Instruction Paradigm based on providing instruction. However, in the experimental introduction to the EEES a move towards the Learning Paradigm, the basis of which is to produce learning, has been observed. This paper analyses the effects on students� satisfaction after modifying the teaching methodology so that subjects become nearer the Learning Paradigm. The data has been extracted from the satisfaction surveys completed by students in subjects belonging to the accounting area at Universitat Pompeu Fabra. The main results of the model show that the satisfaction was higher during the initial �testing� period of the me thodology than in the consolidation period. This satisfaction drop coincides with an increased student workload due to the higher number of subjects taught simultaneously under the new methodology","PeriodicalId":53188,"journal":{"name":"Educade-Revista de Educacion en Contabilidad Finanzas y Administracion de Empresas","volume":"1 1","pages":"22-33"},"PeriodicalIF":0.0,"publicationDate":"2012-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66052976","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 efecto del absentismo universitario en el expediente académico y en la percepción de sus causas","authors":"N. C. Tejero, María Teresa Palomo Vadillo, Mariano Suarez","doi":"10.12795/EDUCADE.2012.I03.04","DOIUrl":"https://doi.org/10.12795/EDUCADE.2012.I03.04","url":null,"abstract":"En este trabajo se presentan los resultad os obtenidos en la evaluacion de los motivos implicados en el absentismo en el Centro Universitario ESIC Business & Marketing School. Para ello se ha utilizado una metodologia cualitativa (Focus Group) y cuantitativa (cuestionario). Los resultados confirman la importancia de los factores relacionados con la cercania de examenes, la metodologia del profesorado y los compromisos sociales. Ademas, el estudio aporta nuevas evidencias sobre la importancia de considerar las variables relacionadas con factores fisicos, motivacionales y emocionales de los alumnos. Complementariamente el estudio evalua los niveles de absentismo y confirma la estrecha relacion con un inadecuado rendimiento academico.","PeriodicalId":53188,"journal":{"name":"Educade-Revista de Educacion en Contabilidad Finanzas y Administracion de Empresas","volume":"1 1","pages":"47-65"},"PeriodicalIF":0.0,"publicationDate":"2012-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66052454","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":"Una experiencia de trabajo en equipo con soporte documental para la formación de competencias en Contabilidad Financiera","authors":"R. Flórez-López, Esther Albelda Pérez","doi":"10.12795/EDUCADE.2012.I03.05","DOIUrl":"https://doi.org/10.12795/EDUCADE.2012.I03.05","url":null,"abstract":"El Espacio Europeo de Educacion Superior (EEES) incide en la implicacion activa del estudiante en la adquisicion del conocimiento, por lo que promueve metodologias que faciliten el aprendizaje autonomo y el desarrollo de competencias vinculadas al ejercicio profesional. Esta necesidad, junto con la voluntad de incrementar la motivacion del alumnado en el aprendizaje de la Contabilidad Financiera, determino el desarrollo de la experiencia de innovacion docente que se describe en este trabajo. A partir del metodo docente del trabajo en equipo, complementado con tutorias obligatorias y la utilizacion de recursos informaticos, se ha planteado una metodologia de aprendizaje centrada en el registro contable y la elaboracion de informacion financiera a partir de documentacion administrativa real. Mediante la aplicacion de esta experiencia, se ha perseguido favorecer una mayor implicacion del alumno en el proceso de aprendizaje y fomentar el desarrollo de competencias generales y especificas necesarias en la formacion de los futuros profesionales contables. Esta experiencia de innovacion docente ha puesto de manifiesto que esta metodologia activa de aprendizaje es mayoritariamente aceptada por los estudiantes, incrementa su motivacion respecto al seguimiento continuado de la asignatura, y mejora las calificaciones obtenidas en las pruebas tradicionales de evaluacion, lo que sugiere su idoneidad para su implantacion en los estudios de Grado en el ambito del EEES.","PeriodicalId":53188,"journal":{"name":"Educade-Revista de Educacion en Contabilidad Finanzas y Administracion de Empresas","volume":"1 1","pages":"67-94"},"PeriodicalIF":0.0,"publicationDate":"2012-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66052469","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":"En el camino del EEES: la competencia del inglés en los universitarios de empresa. Un análisis en la Universidad de Jaén","authors":"F. C. Polo, A. Aguayo, M. C. D. L. Fuente, E. C. Rufián","doi":"10.12795/EDUCADE.2012.I03.03","DOIUrl":"https://doi.org/10.12795/EDUCADE.2012.I03.03","url":null,"abstract":"The most significant innovation that comes as a direct result from the European Higher Education Area (EHEA) is the learning model that is attached to its success or failure in virtue of the acquisition, or lack of it, in the determined competencies. Attached to the specific competencies for each one of the degrees, there are others which have a generic or transversal character. Especially relevant is the idiomatic competency, or second language, for its implications to the student and for the professor or instructor. We have reviewed the knowledge estate and the utilization that both parts contribute to the specific case, this case takes into consideratio n the studies of Business Administration at the University of Jaen. The results from the study have found that in effect there is a significant gap between the theory and the level of performance by both groups. This is a conclusion that has come as a result of surveys and by triangulating the collected information and results of two analyses made in real life scenarios to the students. The results from this study could be of significant help and assistance to the heads of the educational system that are in charge of developing the new programs and activities needed to acquire the abilities that the new Higher Education system has established.","PeriodicalId":53188,"journal":{"name":"Educade-Revista de Educacion en Contabilidad Finanzas y Administracion de Empresas","volume":"1 1","pages":"23-45"},"PeriodicalIF":0.0,"publicationDate":"2012-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66052412","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":"Seminarios activos: Un recurso para motivar al alumnado universitario al estudio de la Contabilidad","authors":"María del Mar Camacho Miñano, E. U. Grande, David Pascual Ezama","doi":"10.12795/EDUCADE.2012.I03.06","DOIUrl":"https://doi.org/10.12795/EDUCADE.2012.I03.06","url":null,"abstract":"espanolLa Facultad de Ciencias Economicas y Empresariales de la Universidad Complutensede Madrid, para llevar a cabo la adaptacion al Espacio Europeo de Educacion Superior,ademas de redisenar los planes de estudio ha reestructurado la docencia anadiendo una hora adicional para los seminarios. En la asignatura de contabilidad se han planteado y realizado los denominados �seminarios activos�. El objetivo de los mismos es doble: por un lado, que el profesor pueda aplicar una metodologia de ensenanza activa y, por otro, integrar los contenidos teoricos del programa a la practica de la realidad empresarial. Ademas la ensenanza impartida en los seminarios se ha apoyado en un entorno virtual de aprendizaje. El objetivo de este trabajo es presentar un nuevo recurso para la docencia: los �seminarios activos� a traves de la experiencia docente de tres profesores de la asignatura de Contabilidad Financiera de primer curso en los Grados de Economia y de ADE para los seminarios. Posteriormente, se ha realizado una encuesta a los alumnos para la medir su percepcion y motivacion en estos seminarios. Los resultados obtenidos de los seminarios acti vos se pueden resumir en un aprendizaje mas profundo de la asignatura y una mayor motivaci on hacia los contenidos teoricos. No obstante, el alumno ha percibido una carga de trabajo mayor en esta asignatura que en el resto. EnglishThe Faculty of Economics and Business Admini stration from the Complutense University of Madrid in order to adapt to the European Hi gher Education Area (EHEA) has redesigned the study plan and teaching has been restructured adding an extra hour for seminars. For the accounting subject, active seminars have been proposed. The aim of these seminars is twofold: first, for the teacher to implement an active te aching methodology and, second, to integrate the theoretical content of the subject to the real world business. Additionally teaching has been supported in a virtual learning environment. This paper presents the experience of three teachers teaching the subject of Financial Accounting in the first-year of the Economic s and Business Administration Degrees for the seminars. A survey has been designed to measure the students� perception and motivation towards these seminars. The results of the active seminars can be summa rized in a deeper understanding of the subject and greater motivation to the theoretical concepts. However, the student has received an increased workload in this subject comparing to the others.","PeriodicalId":53188,"journal":{"name":"Educade-Revista de Educacion en Contabilidad Finanzas y Administracion de Empresas","volume":"1 1","pages":"95-110"},"PeriodicalIF":0.0,"publicationDate":"2012-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66052562","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":"Análisis del proceso de evaluación del Trabajo Fin de Grado en las nuevas titulaciones","authors":"María Jesús Bonilla Priego, L. Moraleda, C. Guerrero, T. V. Guerrero","doi":"10.12795/EDUCADE.2012.I03.02","DOIUrl":"https://doi.org/10.12795/EDUCADE.2012.I03.02","url":null,"abstract":"espanolEl R.D 1393/2007 de 29 de octubre establece que las ensenanzas de Grado culminaran con la elaboracion y defensa de un Trabajo Fin de Grado (TFG), el cual estara orientado a la evaluacion de competencias asociadas al titulo. Los titulos de grado que comenzaron su andadura en el curso 2008/09, culminaran en el proximo curso, con la presentacion de los alumnos de un trabajo fin de grado. Aunque existen titulaciones con gran tradicion en la elaboracion de un trabajo o proyecto fin de carrera; no es este el caso en otras titulaciones vinculadas a las ciencias sociales. Por ello, el objeto de este trabajo consiste en seleccionar las competencias transversales objeto de evaluacion, los agentes evaluadores; junto con el conjunto de indicadores empleados para medir el grado de cumplimiento con el que el alumno alcanza las competencias objeto de evaluacion por el trabajo fin de grado. EnglishAccording to October 29th 1393/2007 R.D. all Spanish new degrees will end up with a final year project which is aimed at evaluating the degree competencies. Those degrees started in 2008/09 school year will be finished in 2011/12 an d therefore in 2012 students will be able to present their final projects. Although, some degrees have traditionally included a final Project as part of their curriculum, this has not been the case for Spanish social sciences degrees. Therefore, this paper shows the process undert aken to select those cross-curricular competences which will be assessed with the degree in Tourism final project, which will be in charge of evaluating the projects, as well as a set of indicators or assessment criteria to appraise the level of achievement of cross-curricular competencies.","PeriodicalId":53188,"journal":{"name":"Educade-Revista de Educacion en Contabilidad Finanzas y Administracion de Empresas","volume":"1 1","pages":"5-21"},"PeriodicalIF":0.0,"publicationDate":"2012-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66052361","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":"Trends in Higher Education: A view from abroad (Invited Editorial)","authors":"T. Hassall","doi":"10.12795/educade.2012.i03.01","DOIUrl":"https://doi.org/10.12795/educade.2012.i03.01","url":null,"abstract":"","PeriodicalId":53188,"journal":{"name":"Educade-Revista de Educacion en Contabilidad Finanzas y Administracion de Empresas","volume":"1 1","pages":"1-4"},"PeriodicalIF":0.0,"publicationDate":"2012-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66052255","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":"How well adapted are accounting students for Bologna? A comparative analysis of learning styles of Spanish social sciences students","authors":"J. L. Arquero, Concepción Tejero Rioja","doi":"10.12795/EDUCADE.2011.I02.08","DOIUrl":"https://doi.org/10.12795/EDUCADE.2011.I02.08","url":null,"abstract":"Background - University education in Spain is facing a major change in order to converge with the rest of Europe. Among the challenges the new pedagogy is based upon three principles: (I) increased autonomy and involvement of students in their own learning process, (II) active teaching methods and (III) role of the teaching staff as a manager of stimulating learning environments. This new pedagogy added to the development of certain soft skills, demands from students certain personal characteristics. Aims - The present paper compares the learning styles of Spanish university accounting students with colleagues in other social sciences degrees as well as the influence of several personal factors. Instrument and Sample - The instrument used is the Grasha-Reichmann Student Learning Style Scale, and the sample is composed by 619 students enrolled in different degrees at the University of Huelva. Results - Results indicate that accounting students present differences in learning styles in comparison with other social sciences students. Other differences were found associated with gender and age.","PeriodicalId":53188,"journal":{"name":"Educade-Revista de Educacion en Contabilidad Finanzas y Administracion de Empresas","volume":"92 1","pages":"145-156"},"PeriodicalIF":0.0,"publicationDate":"2011-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66052546","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 práctica de técnicas docentes para Contabilidad Financiera","authors":"José Luis Beltrán Varandela, J. Pereira, José Luis Sáez Ocejo","doi":"10.12795/EDUCADE.2011.I02.02","DOIUrl":"https://doi.org/10.12795/EDUCADE.2011.I02.02","url":null,"abstract":"The purpose of this paper is to study the possible degree of interest, efficiency and effectiveness of teaching strategies: one -minute papers, groups work and summaries to value the level of satisfaction, usefulness and suggestions for improvement that students perceived on doing these methodologies, based on a teaching course conducted by of the Financial Accounting course Diploma in Business Studies from the University of Vigo. This analysis is situated within the framework of the Bologna Declaration, through the process of the survey among students who participated. It also evaluates the performance of students based on their findings in the June 2010. The results obtained showed the level of satisfaction and usefulness of the techniques. However, there are few differences between students who passed the subject using these learning strategies with respect to those who did not use","PeriodicalId":53188,"journal":{"name":"Educade-Revista de Educacion en Contabilidad Finanzas y Administracion de Empresas","volume":"1 1","pages":"3-34"},"PeriodicalIF":0.0,"publicationDate":"2011-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66051694","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":"Práctica empresarial y desarrollo de habilidades en el aprendizaje de la Contabilidad de Gestión","authors":"Pilar Ibarrondo Dávila","doi":"10.12795/EDUCADE.2011.I02.03","DOIUrl":"https://doi.org/10.12795/EDUCADE.2011.I02.03","url":null,"abstract":"espanolLa interrelacion entre la teoria y la practica profesional en el ambito de la Contabilidad de Gestion resulta necesaria y conveniente. Desde esta perspectiva, en el presente trabajo recogemos nuestra experiencia en el Proyecto de Innovacion Docente titulado Docencia y Practica Empresarial en Contabilidad de Gestion, a traves del cual, hemos pretendido establecer un puente de enlace entre la docencia de la asignatura y la practica empresarial, mediante visitas guiadas a diversas empresas de nuestro entorno, donde los alumnos han tenido la oportunidad de contrastar la aplicabilidad y utilidad practica de los sistemas de gestion analizados en clase. En el desarrollo del Proyecto de Innovacion se ha combinado la ensenanza magistral con el desarrollo de practicas complementarias, a traves del metodo tutorial, la discusion dirigida y la metodologia del caso. Mediante el metodo tutorial se ha pretendido individualizar el proceso de formacion de los alumnos, en grupos reducidos. Este metodo se ha perfeccionado con visitas guiadas a empresas, que incluyen una charla-coloquio con sus directivos. Ademas, las visitas programadas a las empresas nos han permitido reconducir la discusion dirigida hacia el metodo de caso, acercando a los alumnos al conjunto de actividades que conlleva la toma de decisiones, situandolo en un contexto real. Entre los resultados alcanzados destacan la contribucion al desarrollo de ciertas habilidades, personales e interpersonales, entre los alumnos participantes quienes, ademas, han mostrado un mayor interes por la adquisicion de conocimientos en la asignatura, lo que se ha reflejado en sus calificaciones. Asimismo, el profesorado participante ha tenido la oportunidad de acercarse a los problemas concretos que se presentan en la practica. Por ultimo, resulta destacable la satisfaccion alcanzada tanto por los alumnos como por los profesores que han participado en el Proyecto. EnglishThe interrelationship between theory and practice in the field of Management Accounting is necessary and appropriate. From this perspective, this paper presents our experience in the Educational Innovation Project entitled Teaching and Business Practice in Management Accounting, through which we intend to establish a bridge between the subject teaching and business practice, through visit to the companies, where students had the opportunity to compare the applicability and usefulness, in the business practice, of the management systems discussed in class. In this Educational Innovation Project we have combined master class with complementary practices, through the tutorial method, the discussion led and case method. Using the tutorial method we have tried to individualize the process of learning students in small groups. This method has been completed with visit to the companies. Into the results highlight the contribution made to the development of certain skills, personal and interpersonal, among pupils, who have also shown greater interest in t","PeriodicalId":53188,"journal":{"name":"Educade-Revista de Educacion en Contabilidad Finanzas y Administracion de Empresas","volume":"1 1","pages":"35-50"},"PeriodicalIF":0.0,"publicationDate":"2011-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66051851","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}