Publication: Recursos multimedia para el aprendizaje de contabilidad financiera en los grados bilingües
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2016
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Universidad Nacional de Educacion a Distancia (UNED)
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Abstract
En el entorno educativo actual se hacen necesarias estrategias que mejoren la calidad de la docencia con la finalidad de aumentar el aprendizaje significativo del alumno. De hecho, una de las preocupaciones que tiene la universidad para adaptarse al Espacio Europeo de Educación Superior (EEES) es el distanciamiento entre la vida real y la teoría académica. En este artículo se presentan los resultados obtenidos, tras el diseño a través de un proyecto de innovación docente, sobre la utilización en las aulas de recursos multimedia (videos, tests, ejercicios prácticos relacionados, casos particulares, trabajos en equipo colaborativo, blog, lecturas…) realizados «ad hoc» por profesores del Departamento de Economía Financiera y Contabilidad II de la Universidad Complutense de Madrid. Como parte del estudio se ha realizado una encuesta a los alumnos de segundo curso de las asignaturas de «Financial Accounting II» del Grado de Administración y Dirección de Empresas (GADE) y de «Analytical Accounting» del Grado de Economía (GECO) donde expresaron su percepción y motivación al aprendizaje de la asignatura. Los resultados se han tratado estadísticamente obteniendo conclusiones muy interesantes. La mayoría de los alumnos han encontrado los videos útiles, satisfactorios y motivadores, aunque complejos. Por otro lado, se ha conseguido el objetivo de realizar un primer acercamiento al mundo profesional de la empresa a los alumnos desde su segundo año de carrera. Al tratarse de Grados bilingües, se han grabado a profesionales de importantes empresas españolas en inglés. Todo ello sirve de estímulo al estudiante que, en el futuro, puede conseguir alcanzar dichos puestos de responsabilidad. Además, el profesor dispone de un material que se ajusta perfectamente a la metodología docente activa y a sus necesidades, porque ha participado directamente en su diseño y realización.
In the current educational and social context, new strategies are needed to improve teaching quality in order to increase student motivation and learning. Also, there is a need to fill the gap between real practice and academic theory, which is a concern of the universities in relation to attempting to adapt to the European Higher Education Area (EHEA). For these reasons, the results of the design and application of an innovative teaching project for student use of multimedia resources (videos, tests, practical exercises, case studies, blogs, further readings…) are shown in this paper. These multimedia resources were developed «ad-hoc» by lecturers of the Accounting Department from the School of Economics and Business Administration of the Complutense University of Madrid. The subjects in which the multimedia resources were used as teaching tools, and in which students were asked about their perception of learning through these resources, were «Financial Accounting II» of the Degree in Business Administration and «Analytical Accounting» of the Degree in Economics. Student questionnaires show very satisfactory results. Most of the students think the videos were very useful and motivating albeit complex. In addition, the objective of making the initial approach to the professional world of business for the bilingual second course university students is achieved, demonstrating it to be a good teaching resource because the professionals recorded are Spanish people from important Spanish firms who talked about the utility and necessity of Accounting as the language of business. Also, as it was aimed towards English degrees, the professionals were discussing these issues in English. Thus, it is an incentive to the student because in the future they may work in important roles such as these. Finally, lecturers have material that fits perfectly into the Bologna active teaching methodology because they participated so directly in its design, development and application.
In the current educational and social context, new strategies are needed to improve teaching quality in order to increase student motivation and learning. Also, there is a need to fill the gap between real practice and academic theory, which is a concern of the universities in relation to attempting to adapt to the European Higher Education Area (EHEA). For these reasons, the results of the design and application of an innovative teaching project for student use of multimedia resources (videos, tests, practical exercises, case studies, blogs, further readings…) are shown in this paper. These multimedia resources were developed «ad-hoc» by lecturers of the Accounting Department from the School of Economics and Business Administration of the Complutense University of Madrid. The subjects in which the multimedia resources were used as teaching tools, and in which students were asked about their perception of learning through these resources, were «Financial Accounting II» of the Degree in Business Administration and «Analytical Accounting» of the Degree in Economics. Student questionnaires show very satisfactory results. Most of the students think the videos were very useful and motivating albeit complex. In addition, the objective of making the initial approach to the professional world of business for the bilingual second course university students is achieved, demonstrating it to be a good teaching resource because the professionals recorded are Spanish people from important Spanish firms who talked about the utility and necessity of Accounting as the language of business. Also, as it was aimed towards English degrees, the professionals were discussing these issues in English. Thus, it is an incentive to the student because in the future they may work in important roles such as these. Finally, lecturers have material that fits perfectly into the Bologna active teaching methodology because they participated so directly in its design, development and application.