Browsing by Subject "Accounting education"

Now showing 1 - 9 of 9
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    Ambiguity tolerance levels in Spanish accounting students: a comparative study
    (2009) Arquero, José L.; Tejero, Concepción
    Background - Ambiguity is the perception of inadequate information arising from certain characteristics of a situation. In a situation that demands evaluation or choice, the perception of ambiguity is threatening and presents a cognitive challenge. Research has examined AT (Ambiguity Tolerance) levels and their influence on decision making in business and financial scenarios. Aims - This paper aims to investigate the AT levels of a sample of accounting students and to compare them with the AT levels of students on other social sciences degree courses. Instrument and Sample - The instrument used is the Spanish version of MSTAT-II (McLain, 2008). The sample is composed of students enrolled on various degree courses at a Spanish University (Universidad de Huelva). Results and implications - The results of the questionnaire present high levels of internal consistency with the sample. Accounting students are shown to present lower levels of AT than students enrolled on other social sciences degree courses. The implications for universities and education are discussed
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    Comunicación y Contabilidad: Implicaciones y Propuestas para la formación en Contabilidad
    (2001) Arquero-Montaño, José Luis
    En la medida en que la información contable se elabora para ser comunicada, las capacidades de comunicación son esenciales para un contable. Este argumento se soporta en las definiciones de contabilidad que resaltan su carácter de proceso de comunicación, en las opiniones de numerosas asociaciones y organizaciones de gran relevancia en el ámbito contable, (p.e. IFAC, AAA, AICPA, AECC) y en los resultados de la investigación que explícitamente indican la importancia de estas capacidades para un contable. Esto, unido a la existencia de efectos sinérgicos entre el desarrollo de las capacidades de comunicación y el aprendizaje de conocimientos técnico-contables y de una comunidad discursiva contable nos lleva a considerar la necesidad de desarrollar de forma integrada, en las asignaturas de contabilidad, las habilidades comunicativas. El trabajo presenta una propuesta de integración del desarrollo de estas capacidades, suficientemente general para ser adaptada a las características particulares de las diferentes asignaturas y contextos.
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    Contabilidad y Aprensión Comunicativa: Estudio Comparativo de los Niveles y Perfiles de AC en los Estudiantes Universitarios
    (2003) Arquero Montaño, José Luis; Donoso Anes, José Antonio; Hassall, Trevor; Joyce, John
    La contabilidad está directamente relacionada con la actividad de comunicar. En esta línea, organizaciones de gran relevancia en el área contable han manifestado opiniones, apoyadas por los resultados de investigaciones, en favor de una mayor atención al desarrollo de este núcleo de capacidades en los profesionales de la contabilidad, ya sea durante la formación universitaria o posteriormente. Como consecuencia, un creciente número de programas de formación incluyen el desarrollo de las capacidades de comunicación como un objetivo educativo, integrando actividades que inciden en el perfeccionamiento de estas destrezas. Sin embargo, es necesario tener en cuenta la existencia de factores limitativos, como los niveles de aprensión comunicativa, que pueden provocar que el esfuerzo de formación sea poco efectivo, cuando no contraproducente. Así, con el objeto de conocer la influencia de estos factores, analizamos los niveles y perfiles de aprensión comunicativa de una muestra de estudiantes universitarios de contabilidad comparándolos con los de otras áreas de conocimiento
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    Distance learning and academic performance in accounting: a comparative study of the effect of the use of videoconferencing
    (2012) Pons Florit, David; Arquero Montaño, José Luis; Donoso Anes, José Antonio
    Background. The specific needs of some universities (attending several campuses), as well as the demands of adapting to the EHEA ( in order to achieve better coordination among universities in joint programmes and projects) could be efficiently solved by using Information and Communication Technologies and distance learning tools. In this context, the efficiency of such solutions is a relevant question. Aims. The evaluation of the relative efficacy, in terms of academic performance, of videoconferencing in the teaching of accounting at university level. Method. A large dataset, including current academic performance, previous academic performance and other relevant factors, for students in groups using videoconferencing and traditional methods was built. Multivariate analyses were performed in order to test whether students at videoconferencing groups presented significant differences in performance. Results. The results indicated that videoconferencing does not negatively affect students’ performances.
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    Impact of curricular internships in accounting on university students : an empirical study in Spain
    (Universidad de Murcia, Servicio de Publicaciones, 2023) Pérez-Espés, Cristina; Cervera Oliver, Mercedes; Cea D'Ancona, Francisca
    Various organizations, commissions and committees highlight the importance of teaching future accounting professionals through the combination of theoretical training and professional practice. The university must guarantee an accounting profession through graduates who can respond to the needs and global changes of the society. Curricular internships, conducive to experiential learning, allow the student to integrate classroom learning with professional practice, as well as to translate abstract theoretical concepts into reality. An increasing number of universities include the subject of internships within their curricula. All of this makes it interesting to analyse the impact these internships have on university students. This article presents, through factor analysis and the technique of structural equations, a model that comprehensively evaluates the impact of curricular internships in the accounting field on students. The information necessary to estimate the model was obtained through a questionnaire presented to students at the end of their internship period. The survey was completed by 279 students belonging to the Degrees in Business Administration and Management and in Economics at the Autonomous University of Madrid.
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    Inicios de las Enseñanzas Oficiales de Comercio en España. Creación de la Escuela de Comercio de Cádiz (1799-1804): Selección de los Primeros Profesores, Métodos de Enseñanza y Programas, con Especial Referencia a los de Contabilidad
    (2005) Arquero Montaño, José Luis; Donoso Anes, José Antonio
    La enseñanza oficial de Comercio en España se puso en marcha por iniciativa institucional. La Real Cédula de 29 de noviembre de 1785 obligaba a los Consulados a disponer de los medios necesarios para establecer Escuelas de Comercio. Esta primera iniciativa oficial no tuvo éxito por lo que en una nueva Real Orden de 26 de febrero de 1799, se volvió a disponer a los Consulados la obligación de establecer la enseñanza oficial de Comercio, teniendo una acogida positiva en los Consulados de Cádiz y Bilbao. En el trabajo se expone la evolución de la enseñanza del comercio y la contabilidad desde mediados del s.XVIII al primer cuarto del s.XIX. En este periodo la formación pasa de ser pragmática y no reglada a tener un cuerpo de contenido teórico necesario para ordenar los conocimientos hasta entonces dispersos. Este cambio lo estudiamos centrándonos en el análisis del primer Plan de Estudios oficial para la enseñanza del comercio, sus objetivos, contenidos y métodos y en el proceso de creación de la Escuela de Comercio de Cádiz, poniendo especial énfasis en los candidatos que participaron en la convocatoria para optar a la plaza de catedrático de la enseñanza de la Contabilidad y en las memorias que presentaron. Palabras clave: historia de la contabilidad, docencia de la contabilidad, Escuela de Cádiz.
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    Motives, expectations, preparedness and academic perrformance: a study of students of accounting at a Spanish university
    (2009) Arquero, José L.; Byrne, Marann; Flood, Barbara; González, José María
    Understanding the motives, expectations and preparedness of students is important for accounting educators, as they seek to develop learning environments that promote high quality learning outcomes. This paper examines these factors with a sample of entry level students on a Business and Management degree at a Spanish university. The study also explores the influence of these antecedent variables on academic performance in the first accounting module. The data were collected using a Spanish version of the MEPU questionnaire, which was developed by Byrne and Flood (2005 and 2007). The analysis revealed that students are motivated by a combination of intrinsic and vocationally-oriented factors and feel well prepared for higher education. Interest in accounting, experience of the subject at school, academic self-confidence and university access scores were all significantly correlated with performance. Some interesting gender differences were identified and variation among regular and repeating students was also examined
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    Relationships between communication apprehension, ambiguity tolerance and learning styles in accounting students
    (2017) Arquero, José Luis; Fernández-Polvillo, Carmen; Hassall, Trevor; Joyce, John
    The dynamics of the global business environment have led to changes in the skills required by accountants in order to add value for their clients. Consequently, there is a growing pressure on accounting educators to design and implement educational programmes that could contribute to the development of the relevant skills. In such a context, it is possible that some characteristics of students (for example communication apprehension, ambiguity tolerance, or learning styles) could be constraints on both skills development and pedagogical change. Previous studies have reported that accounting students tend to have higher levels of the constraining characteristics than students from other disciplines. However, previous research has not considered the extent to which those characteristics are inter-related or have possible synergistic effects in accounting students. The results of this study, based on a sample of accounting students, indicate that those relationships exist. The patterns of correlations are indicative of the constraints that an accounting educator must overcome to effectively develop certain skills. Implications of the results are discussed.
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    The use of mobile phone to improve learning performance
    (Sciedu Press, 2023-03-17) Bernal Lloréns, Mercedes F.; Sánchez-Ballesta, Juan P.; Economía Financiera y Contabilidad
    In this paper we analyse whether games-based learning improves the motivation and the performance of the students in the Degrees in Business Studies and Economics. We focus on Financial Accounting and use kahoot! as a games-based learning tool using students’ mobile phones. Our findings show that the performance of first year Business Studies students does not change, but the performance of those of the second year in the Degree in Economics are much better than without games- based learning. These findings suggest that games-based learning helps to improve the motivation and performance of the students when they have some kind of interest in advancing with their studies.