Abstract
This study describes an experience carried out at a university that combines problem-based learning and the use of information and communication technologies (ICT). The activity pursues to deepen the learning of a subject with complex and singular content, taking as a reference the study of real cases. Specifically, the aim is to develop knowledge about the different sectoral accounting standards that are applied in the preparation of companies' financial information. The student checks for himself the usefulness of accounting knowledge to understand the financial situation of real companies. The results show a generalized improvement in student motivation and in results obtained in the subject. It demonstrates how in complex subjects that are less attractive to students active methodologies can be used to connect with them. They learn to take advantage of the resources offered by ICT to access information of great relevance in the business world.
TopIntroduction
The adoption of the philosophy of the European Higher Education Area implied changes in the traditional way of doing things for many teachers and students. This suggests that students will have to acquire learning that encompasses not only the specific knowledge of their degree, but also a wide range of skills and competences (Saura et al., 2022). The effective acquisition of the many competences that define each degree requires students to “learn by doing”. This triggers a profound process towards innovation at all levels (Benito & Cruz, 2005). Recent studies have found that a process of innovation is also essential in education (Ellis & Childs, 2019; Giordano et al., 2020; Lašáková et al., 2017; Phi & Clausen, 2020). This situation is causing teachers to look for new ways to better prepare their students, as the educational goals are not for students to memorise a significant amount of data, but for students to gain the foundations necessary to achieve lifelong learning (Hunt et al., 2019; Kanuru & Priyaadharshini, 2020).
It is essential that learners develop their own autonomy during problem solving. Doing so would increase their innovative capacity to improve their participation in future business challenges. It has also been shown that introducing innovations within any field enables the participants therein to improve their ability to generate ideas and solutions and enables them to negotiate and work in teams, among other multiple advantages (González, 2018). Yet, it should be noted that educational innovations, however valuable they may be, do not necessarily have the same positive effects on all learners. Therefore, teachers are obliged to identify those activities that are truly appropriate for the learner in each context. However, although the objective is very clear, achieving it is a very complex challenge, as it is not only necessary to create new educational techniques to maximise student performance, but it is also important to analyse teaching methodologies to determine which educational techniques are the most efficient (Cruz, 2019; Macías et al., 2018).
In view of this, it is essential for teachers to make sure that they identify the real concerns of their students to ensure their success in the labour market that they will have to face a few years later (Valerio & Rodríguez, 2017; Toding & Venesaar, 2018). It could be said that in contemporary education contexts it is necessary to open up new pedagogical paths that allow students to participate more actively pursuant of ensuring that they acquire all the necessary knowledge to ensure their professional success in the future (Silva & Maturana, 2017; Saura et al., 2022a). On the other hand, building and sharing have become transversal objectives that give meaning to the use of Information and Communication Technologies (ICT) in curriculum development and student training (García-Valcárcel et al., 2014). Nowadays ICT allow us, with minimal effort, to configure teaching that is truly adapted to the personal characteristics of students, to their learning style needs, and to their preferences regarding the symbolic systems with which they wish to interact with information. All this has been materialised in the creation of new basic competences linked, logically, to ICT and the notion of lifelong learning; competences that are now in force and have replaced the old objectives as assessment indicators (Blanco & Amigo, 2016). These competences are necessary so that, once students enter the labour market, the new technologies adoption can have a positive impact on their learning (Saura et al., 2022b).
The aim of this article is to analyse the application of an active methodology in complex subject at the university, which combines Problem Based Learning (PBL) and the use of ICT. With this objective in mind, this work sets out to answer the following research questions: RQ1. Is the study of a subject about the real world perceived as useful by students? RQ2. Can active methodologies such as PBL improve the satisfaction of university students with complex subjects of study?
The results show a great majority of the students found this experience very useful and motivating. The students also expressed a special interest in analysis and approach to the professional and real world of the company. Finally, the research demonstrates a significant improvement in the results obtained in the subject.
Key Terms in this Chapter
Sectoral Accounting: Accounting applied to the recording, processing and control of financial operations and transactions carried out in entities of different sectors, regulating their specific characteristics.
Student Motivation: Student involvement in educational tasks that has an impact on the achievement of their academic goals and performance.
Active Learning: A teaching approach in which students participate in the learning process by developing knowledge and understanding. It is about learning by doing.
Financial Analysis: Techniques and procedures that allow the analysis of the company's accounting information to obtain an objective view of its current situation and how it is expected to evolve in the future.
University-Business Connection: Bringing together the business and university worlds, which generates knowledge in both directions.
Annual Report: A document containing the financial statements and additional information that companies are required to submit each year to provide an official record of their financial position.
Problem-Based Learning: A problem statement where the analysis and/or solution of the problem is the central focus of the experience, and where the teacher deliberately promotes the process of enquiry and resolution of the problem in question.
Real Cases Study: Teaching methodology that confronts students with real-life 'circumstances' applied to the subjects of each educational level and which they have to solve through analysis, critical thinking and collaborative work.