Publication: Efectividad del aprendizaje cooperativo en contabilidad: una contrastación empírica
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Date
2015
Authors
Delgado Hurtado, María del Mar ; Castrillo Lara, Luis Ángel
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Publisher
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DOI
https://doi.org/10.1016/j.rcsar.2014.05.003
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info:eu-repo/semantics/article
Description
Abstract
La presente investigación tiene como objetivo verificar uno de los principales beneficios atribuidos a la
metodología docente «aprendizaje cooperativo»: la obtención de mejores resultados de aprendizaje. Para
ello hemos realizado un cuasiexperimento con la finalidad de comparar las calificaciones de un grupo de
alumnos, en cuyo proceso de aprendizaje se ha empleado el aprendizaje cooperativo junto con la clase
magistral, con las calificaciones de otro grupo, donde solo ha sido utilizada la clase magistral. Los resultados
obtenidos tras la aplicación de un análisis de covarianza (ANCOVA), controlando el género, edad, las
calificaciones previas del alumno, asistencia a clase, dedicación y motivación, revelan mejores resultados
en el grupo de aprendizaje cooperativo que en el grupo de clase magistral. Adicionalmente comprobamos
la efectividad de la metodología del aprendizaje cooperativo en diferentes niveles de aprendizaje, de
acuerdo con la taxonomía de Bloom (1956). Los resultados reflejan diferencias significativas en el nivel
de aplicación-análisis pero no en el nivel conocimiento-comprensión. Este trabajo contribuye a la literatura
empírica sobre aprendizaje cooperativo, proporcionando evidencia adicional sobre la obtención
de mejores resultados de aprendizaje en contabilidad, tras haber controlado el efecto de variables que
previamente no habían sido consideradas en la contrastación de esta metodología como la dedicación
del alumno y la motivación.
This study tests one of the positive aspects regarding cooperative learning: to improve learning outcomes of students. To do this, a quasi-experiment was conducted to compare the performance of students who were taught using a cooperative learning approach with the performance of students who were taught using a traditional lecture format. The results of the Analysis of Covariance (ANCOVA), after controlling for age, gender, the overall GPA, student’ attendance, the number of hours dedicated to homework and motivation, reveal that students in cooperative learning sessions performed significantly better than those in traditional sessions. This study also explores the effectiveness of using cooperative learning at different levels of knowledge within Bloom’s taxonomy (1956). The findings show significant performance differences at the application and analysis level, but no performance differences at the knowledge and comprehension level. This research contributes to the literature of cooperative learning in accounting by providing additional evidence on the effectiveness of this methodology. This study is the first investigation to take into account the number of hours dedicated to homework and motivation as covariates.
This study tests one of the positive aspects regarding cooperative learning: to improve learning outcomes of students. To do this, a quasi-experiment was conducted to compare the performance of students who were taught using a cooperative learning approach with the performance of students who were taught using a traditional lecture format. The results of the Analysis of Covariance (ANCOVA), after controlling for age, gender, the overall GPA, student’ attendance, the number of hours dedicated to homework and motivation, reveal that students in cooperative learning sessions performed significantly better than those in traditional sessions. This study also explores the effectiveness of using cooperative learning at different levels of knowledge within Bloom’s taxonomy (1956). The findings show significant performance differences at the application and analysis level, but no performance differences at the knowledge and comprehension level. This research contributes to the literature of cooperative learning in accounting by providing additional evidence on the effectiveness of this methodology. This study is the first investigation to take into account the number of hours dedicated to homework and motivation as covariates.
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