Entorno virtual de aprendizaje y resultados académicos: evidencia empírica para la enseñanza de la Contabilidad de Gestión/Virtual learning environment and academic outcomes: Empirical evidence for the teaching of Management Accounting

The aim of this paper is to empirically test whether the use of a virtual learning environment (VLE) has a positive effect on student academic outcomes. The VLE we developed has been used in the teaching of the subject of Management Accounting, of the Degree in Finance and Accounting at the Universi...

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Bibliographic Details
Published in:Revista de contabilidad 2014-07, Vol.17 (2), p.108
Main Authors: Mascarell, M Dolores Montagud, Cabedo, Juan L Gandía
Format: Article
Language:Spanish
Subjects:
Academic achievement
Colleges & universities
Constructivism
Educational innovations
Impact analysis
Learning management systems
Management accounting
Online instruction
School environment
Students
Studies
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Summary:The aim of this paper is to empirically test whether the use of a virtual learning environment (VLE) has a positive effect on student academic outcomes. The VLE we developed has been used in the teaching of the subject of Management Accounting, of the Degree in Finance and Accounting at the University of Valencia. This experience on educational innovation is based on constructivism theory, and combines several different learning goals in the setting of the Moodle platform. The VLE has been designed to improve the motivation, the attention and the self-managed learning of students, and to provide professors with tools that let them assess the students' work, their participation, and their acquisition of learning skills. The methodology included carrying out a survey addressed to students who used the VLE, in order to assess the model and student satisfaction with its use. Moreover, we also established three statistical models to test the effect of this educational innovation on their academic performance. Results obtained show that the educational experience had been satisfactory for the students who used the VLE, positively affecting their academic outcomes. On the other hand, we did not find that an intensive use of the platform affects the learning results, although the satisfaction perceived by the student on the use of the VLE is positively associated with the mark obtained in the subject.
ISSN:1138-4891