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Adquisición de competencias a través de juegos serios en el área contable: un análisis empírico

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  • Calabor, María Sol
  • Mora, Araceli
  • Moya, Soledad

Abstract

El actual sistema de educación superior se basa en un aprendizaje activo por parte del estudiante enfocado al desarrollo de competencias genéricas y específicas. En este contexto muchos autores defienden el uso de simulaciones que favorezcan dicho aprendizaje y, los denominados «juegos serios» (serious games [SG]) se adaptan a este reto. Sin embargo, el empuje que cabría esperar por el desarrollo de las nuevas tecnologías y de la llegada de los denominados «nativos digitales» a las aulas no es coherente ni con su grado de implantación ni con la escasa investigación desarrollada sobre la efectividad de su uso. Los objetivos de este estudio son describir una experiencia docente de implantación de un SG en el ámbito universitario de una materia de contabilidad de gestión y evaluar la adquisición de competencias tanto genéricas como específicas previamente definidas como objetivo de dicha materia, mediante el análisis de la percepción de los estudiantes. Se utilizan dos cuestionaros pre- y postactividad, y se concluye que, a priori, no parecen existir barreras ni tecnológicas ni demográficas para su utilización. Adicionalmente, los estudiantes perciben que el SG contribuye significativamente a la adquisición de las competencias. Observamos también de manera directa que se fomenta el trabajo en equipo. Este trabajo contribuye a la escasa investigación empírica sobre el uso y la potencialidad de los SG como instrumentos efectivos de aprendizaje, concretamente en el ámbito de la enseñanza universitaria en el área de gestión.

Suggested Citation

  • Calabor, María Sol & Mora, Araceli & Moya, Soledad, 2018. "Adquisición de competencias a través de juegos serios en el área contable: un análisis empírico," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(1), pages 38-47.
    • Handle: RePEc:eee:spacre:v:21:y:2018:i:1:p:38-47
    DOI: 10.1016/j.rcsar.2016.11.001
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    References listed on IDEAS

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    1. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2015. "Accounting education literature review (2013–2014)," Journal of Accounting Education, Elsevier, vol. 33(2), pages 69-127.
    2. Rebele, James E. & St. Pierre, E. Kent, 2015. "Stagnation in accounting education research," Journal of Accounting Education, Elsevier, vol. 33(2), pages 128-137.
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    Cited by:

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    2. Ainhoa Saitua-Iribar & Javier Corral-Lage & Noemi Peña-Miguel, 2020. "Improving Knowledge about the Sustainable Development Goals through a Collaborative Learning Methodology and Serious Game," Sustainability, MDPI, vol. 12(15), pages 1-11, July.
    3. Sara Isabel Marin-Zapata & Juan Pablo Román-Calderón & Cristina Robledo-Ardila & Maria Alejandra Jaramillo-Serna, 2022. "Soft skills, do we know what we are talking about?," Review of Managerial Science, Springer, vol. 16(4), pages 969-1000, May.

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    More about this item

    Keywords

    Juegos serios; Simulación; Generación digital; Innovación; Aprendizaje activo; Educación superior; Competencias; Serious games; Simulation; Digital generation; Innovation; Active learning; Higher education; Competencies;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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