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Utilidad percibida del Aprendizaje Orientado a Proyectos para la formación de competencias. Aplicación en la asignatura «Auditoría de cuentas»

Author

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  • Palazuelos, Estefanía
  • San-Martín, Paula
  • Montoya del Corte, Javier
  • Fernández-Laviada, Ana

Abstract

El Espacio Europeo de Educación Superior (EEES) y su pilar fundamental de formación basada en competencias exigen la implementación de una enseñanza que permita el aprendizaje autónomo de los estudiantes. El objetivo principal de este trabajo, de naturaleza exploratoria y descriptiva, es determinar la utilidad del Aprendizaje Orientado a Proyectos (AOP) como metodología activa de enseñanza para la formación de competencias. Los análisis están basados en la percepción de 173 estudiantes de Grado en Administración y Dirección de Empresas en una universidad española, matriculados en la asignatura «Auditoría de cuentas», que tuvieron que elaborar y exponer una revista de divulgación profesional sobre la materia. Los resultados obtenidos son indicativos de la efectividad del AOP tanto para la adquisición de conocimientos como para el desarrollo de habilidades y el fomento de actitudes/valores relevantes. Complementariamente, favorece el estímulo de la creatividad, con un alto grado de satisfacción frente a las clases magistrales. La lectura de este artículo es de interés, fundamentalmente, para todos aquellos profesores implicados en la docencia universitaria y con ganas de generar ideas para llevar a cabo propuestas innovadoras.

Suggested Citation

  • Palazuelos, Estefanía & San-Martín, Paula & Montoya del Corte, Javier & Fernández-Laviada, Ana, 2018. "Utilidad percibida del Aprendizaje Orientado a Proyectos para la formación de competencias. Aplicación en la asignatura «Auditoría de cuentas»," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(2), pages 150-161.
  • Handle: RePEc:eee:spacre:v:21:y:2018:i:2:p:150-161
    DOI: 10.1016/j.rcsar.2017.04.004
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    More about this item

    Keywords

    Aprendizaje Orientado a Proyectos; Formación en competencias; Creatividad; Satisfacción; Auditoría de cuentas; Project-Oriented Learning; Competence-based training; Creativity; Satisfaction; Auditing;
    All these keywords.

    JEL classification:

    • A22 - General Economics and Teaching - - Economic Education and Teaching of Economics - - - Undergraduate
    • I23 - Health, Education, and Welfare - - Education - - - Higher Education; Research Institutions
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • A22 - General Economics and Teaching - - Economic Education and Teaching of Economics - - - Undergraduate
    • I23 - Health, Education, and Welfare - - Education - - - Higher Education; Research Institutions
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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