The effectiveness of the project-based learning (PrjBL) approach in undergraduate accounting education

• Amalia Carrasco Gallego ^[1] ; José Antonio Donoso Anes ^[1] ; Teresa Duarte Atoche ^[1] ; Julián Hernández Borreguero ^[1] ; Rosario López Gavira ^[1]
  1. [1] Universidad de Sevilla

     Universidad de Sevilla

     Sevilla, España

     
• Localización: Educade: revista de educación en contabilidad, finanzas y administración de empresas, ISSN-e 2173-478X, Nº. 9, 2018, págs. 65-83
• Idioma: inglés
• DOI: 10.12795/educade.2018.i09.05
• Enlaces
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• Dialnet Métricas: 1 Cita
• Resumen
  • español

    Desde la década de los 90 organismos profesionales de contabilidad como la American Accounting Association (AAA) o la International Financial Accounting Committe (IFAC) vienen demandando la necesidad de usar metodologías de participación activa en la formación universitaria de la contabilidad que faciliten el desarrollo de competencias y habilidades profesionales.

    El objetivo del trabajo es analizar la eficacia de ABPrj en la formación universitaria en asignaturas de Contabilidad Superior. El constructo de eficacia se ha formado por la utilidad para el aprendizaje de la materia y el desarrollo de competencias demandadas por la profesión y la mejora del rendimiento.

    El instrumento de medida es el cuestionario CEMPA (Cuestionario de efectividad del uso de metodologías de participación activa), que mide la percepción de eficacia de las metodologías de participación activa en el desarrollo de competencias técnicas y no técnicas (competencias) y análisis de rendimientos.

    Los resultados obtenidos confirman que los alumnos implicados en ABPrj perciben su utilidad para el aprendizaje y para el desarrollo de competencias demandadas para la profesión contable. Obtienen mejores rendimientos. Adicionalmente, se observa que la eficacia del ABPrj está relacionada con el tipo de materia; es más eficaz en asignaturas con un perfil creativo y abierto en su interpretación que aquellas más normativas.

    El estudio presenta limitaciones de carácter interno como externo, basadas en poco reconocimiento del tiempo invertido y la exigencia de prueba final igual para todos los alumnos.

  • English

    Since the 1990s, professional accounting bodies such as the American Accounting Association (AAA) and the International Financial Accounting Committee (IFAC) have insisted on the necessary use of active participation techniques in undergraduate accounting education to facilitate the development of professional skills and abilities.

    The purpose of this paper is to analyse the effectiveness of project-based learning (PrjBL) in university education in Advanced Accounting courses. The construct of effectiveness was created for its usefulness to learn the subject, develop skills desired in the profession, and improve achievement.

    The CEMPA questionnaire (Questionnaire Measuring the Effectiveness of Active Participation Techniques, Cuestionario de efectividad del uso de metodologías de Participación Activa) is a tool measuring the perceived effectiveness of active participation techniques in the development of technical and non-technical skills and analysing achievement.

    The results confirm that students involved in PrjBL perceive it as useful for learning and developing skills desired in the accounting profession. Students perform better. Additionally, it appears that PrjBL effectiveness is related to the type of subject; it is more effective in courses with a creative profile open to interpretation than it is in more prescriptive courses.

    This study has internal and external limitations based on the limited recognition of the time spent and the requirement of a final test identical for all students.

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