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Efectividad del aprendizaje cooperativo en contabilidad: una contrastación empírica

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  • Delgado Hurtado, María del Mar
  • Castrillo Lara, Luis Ángel

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.

Suggested Citation

  • Delgado Hurtado, María del Mar & Castrillo Lara, Luis Ángel, 2015. "Efectividad del aprendizaje cooperativo en contabilidad: una contrastación empírica," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(2), pages 138-147.
    • Handle: RePEc:eee:spacre:v:18:y:2015:i:2:p:138-147
    DOI: 10.1016/j.rcsar.2014.05.003
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    References listed on IDEAS

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    More about this item

    Keywords

    Educación; Docencia en grados; Docencia de contabilidad; Investigación en educación en economía; Contabilidad; Education; Undergraduate teaching; Teaching of economics; Economics education research; Accounting;
    All these keywords.

    JEL classification:

    • A22 - General Economics and Teaching - - Economic Education and Teaching of Economics - - - Undergraduate
    • I29 - Health, Education, and Welfare - - Education - - - Other
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • A22 - General Economics and Teaching - - Economic Education and Teaching of Economics - - - Undergraduate
    • I29 - Health, Education, and Welfare - - Education - - - Other
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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