0000000001141472
AUTHOR
Ana Zorio-grima
Efectos en el examen final de la participación del estudiante en cuestionarios online
[EN] This paper looks into the different evolution of students’ online questionnaire performance and its impact on the final examination mark. This innovative technique has been used in a group of an introductory financial accounting course with 8 online questionnaires (one per unit). Using cluster analysis, we identify different groups of performance evolution. The evidence obtained suggests that in one of this groups a favourable test performance evolution may lead to overconfidence with the subsequent negative effect on the final examination mark. Future research with more variables and bigger samples will help identify this student profile with a view to preventing this undesired negati…
L'ASSURANCE DU RAPPORT DE DURABILITÉ EN ESPAGNE ET AMÉRIQUE LATINE
Este trabajo presenta un estudio sobre el aseguramiento de los informes de sostenibilidad emitidos en España y Latinoamérica. Sobre una muestra de 783 empresas que envían su informe de sostenibilidad al Global Reporting Initiative, se identifican en primer lugar las características corporativas que conducen a las empresas a someter a aseguramiento dicho informe. En segundo lugar, se analiza la evolución del mercado de aseguramiento y su distribución que se evidencia dominado por firmas auditoras. En tercer lugar, se estudia el contenido del informe de aseguramiento para observar las diferentes tendencias en su confección, así como para crear un índice sobre la calidad del mismo. Las conclus…
Impacto del desempeño de los estudiantes en una metodología de evaluación continua en Moodle en el examen final
Este trabajo examina la diferente evolución del rendimiento de los estudiantes en cuestionarios online y su impacto en la calificación final. Esta innovadora técnica se ha utilizado en un grupo de un curso introductorio de contabilidad financiera con 8 cuestionarios online (uno por unidad temática) a través de la plataforma Moodle. Empleando el análisis cluster, identificamos diferentes grupos de evolución del rendimiento. La evidencia obtenida sugiere que en uno de estos grupos una evolución favorable del rendimiento en los test online puede conducir a un exceso de confianza, con el posterior efecto negativo en la nota del examen final. La investigación futura con más variables y muestras …
Massive Open Online Courses for IFRS Education: A Point of view of Spanish Accounting Educators
Abstract This paper is based on a survey of 103 accounting educators from different universities of Spain on the use of MOOC, especially as regards teaching IFRS. The results show significant differences in three areas of opinion: i) the importance of the use of Internet and some Web tools for academic use; ii) general knowledge and perception of MOOCs; and iii) the opinions regarding the interest of MOOCs on IFRS. The overall opinion of educators is positive because, although the majority has never taught or participated in a MOOC, over 80% consider it useful in the learning process. Flexibility is considered the main advantage of MOOCs as well as its valuable potential for autonomous lear…
Explanatory factors of student performance in online tests for the continuous assessment: Is attendance really important?
In the European Higher Education Area, the educational model focuses on the student and the role of Information and Communication Technologies is crucial for the learning and teaching process. This study identifies the characteristics of the students according to their performance in the online tests carried out in a subject of Financial Accounting in the groups taught in English of the Degrees of Business Administration and Economics in a University from XXX. The objectives of this study are to explore the determining factors for student performance in online tests. Several analyses are carried out for all the marks and for a separated sample considering only the tests where the mark is at…
Impact of students’ performance in the continuous assesment methodology through Moodle on the final exam
[EN] This paper looks into the different evolution of students’ online questionnaire performance and its impact on the final examination mark. This innovative technique has been used in a group of an introductory financial accounting course with 8 online questionnaires (one per unit) in the Moodle platform. Using cluster analysis, we identify different groups of performance evolution. The evidence obtained suggests that in one of this groups a favourable test performance evolution may lead to overconfidence with the subsequent negative effect on the final examination mark. Future research with more variables and bigger samples will help identifying this student profile with a view to preven…
Moderating Role of Gender in the Performance of Moodle Questionnaires in an Introductory Accounting Course
Abstract The purpose of this paper is to present the results of Moodle questionnaires in an introductory Accounting Course taught in the University of Valencia. This learning platform is new for our University so there is a need to create new resources and plan how to use them in the continuous assessment system. The teacher developed eight questionnaires and assigned 10% of the final mark to the performance of students in these questionnaires. This pioneer experience was carried out in a group of 53 students, 46 of which followed this methodology. Our results show that gender is significantly associated to this fact, i.e. women tend to participate more in this activity and the final exam m…
Experiencia sobre la utilización de un mix de metodologías docentes en la educación universitaria de la contabilidad
En este trabajo se analiza la introducción de nuevas metodologías docentes a título experimental en un curso de contabilidad financiera. Las nuevas técnicas empleadas en clase han sido de varios tipos: mapas conceptuales, crucigramas, técnica del "puzzle" o aprendizaje cooperativo y test on-line, entre otras. Concretamente, se analiza la mejora en el rendimiento de los estudiantes mediante la comparación con resultados de otros años. Así mismo, se estudia el grado de satisfacción de los estudiantes con las nuevas herramientas docentes empleadas. Se analiza si mejora el nivel de motivación por una mayor comprensión de los contenidos, por un mayor número de horas de estudio a lo largo del per…
NEW TRENDS IN CORPORATE REPORTING: INFORMATION ON THE CARBON FOOTPRINT IN SPAIN
ABSTRACT In accordance with the Kyoto Protocol, Spain has created a National Carbon Footprint Registry by Royal Decree 163/2014. This constitutes a pioneering initiative to help Spanish companies give visibility to their efforts in reducing their emissions of greenhouse gases (GHGs). Hence, this paper explores the motivation of Spanish companies to register their carbon footprints with a higher degree of scope. We identify the characteristics of the first Spanish companies that registered their carbon footprint through a logistic regression model (logit). The study concludes that organizations are more likely to register a higher scope if they do not belong to the manufacturing sector, if t…