Adquisición de competencias a través de juegos serios en el área contableun análisis empírico

  1. María Sol Calabor 1
  2. Araceli Mora 1
  3. Soledad Moya 2
  1. 1 Contabilidad, Facultad de Economía, Universidad de Valencia, Valencia, España
  2. 2 Economics, Finance and Accounting, ESADE, Barcelona, España
Revista:
Revista de contabilidad = Spanish accounting review: [RC-SAR]

ISSN: 1138-4891

Ano de publicación: 2018

Volume: 21

Número: 1

Páxinas: 38-47

Tipo: Artigo

DOI: 10.1016/J.RCSAR.2016.11.001 DIALNET GOOGLE SCHOLAR lock_openDialnet editor

Outras publicacións en: Revista de contabilidad = Spanish accounting review: [RC-SAR]

Obxectivos de Desenvolvemento Sustentable

Resumo

Higher Education is currently based on learning processes where students play an active role and that arefocused on the development of generic and specific competencies. In this context, many authors supportthe use of simulations that promote this active learning and, the serious games (SG) concurs with thischallenge. However, the development that would be expected of these tools due to technology and to theincoming digital natives into the classroom is not consistent with its implementation degree or with thescarce research on the subject. The objectives of this study are to describe a teaching experience basedon the use of a SG in a Management Control course in higher education and assess the level of previouslydefined acquisition of competencies, both generic and specific, based on students’ perception. Pre andpost-activity questionnaires are employed and we conclude that there are no prior technological ordemographic barriers to SGs’ use. Students perceive that SGs contribute significantly to their acquisitionof competencies and additional fostering of collaborative work is also observed. This research contributesto the scarce empirical research on the use and potential of SGs as effective learning tools, in particularfor management education in higher education environments.

Referencias bibliográficas

  • Aldrich, C., Simulations and the future of learning. 2005, Pfeiffer, San Francisco.
  • Alfaro Tanco, J.A., Rodríguez Chacón, V., Amorrortu Gervasio, I., Desarrollo de competencias y habilidades a través de proyectos basados en empresas reales: Análisis en asignaturas de Dirección de Operaciones. Educade. Revista de Educación en Contabilidad. Finanzas y Administración de Empresas(5), 2014, 19–31.
  • Annetta, L.A., Minogue, J., Holmes, S.Y., Cheng, M.-T., Investigating the impact of video games on high school students’ engagement to learning about genetics. Computers & Education 53 (2009), 74–85 http://dx.doi.org/10.1016/j.compedu.2008.12.020.
  • Apostolou, B., Dorminey, J.W., Hassell, J.M., Rebele, J.M., Accoounting education literature review (2013-2014). Journal of Accounting Education 33:2 (2015), 69–127 http://dx.doi.org/10.1016/j.jaccedu.2015.04.001.
  • Arias Aranda, D., Haro Domínguez, C., Romerosa Martínez, M., Un enfoque innovador del proceso de enseñanza-aprendizaje en la dirección de empresas: el uso de simuladores en el ámbito universitario. Revista de educación(353), 2010, 707–721.
  • Arquero Montaño, J.L., Jiménez Cardoso, S.M., Influencia del estudio de casos en la mejora del aprendizaje. Adquisición de capacidades no técnicas y motivación en análisis contable. Revista de Enseñanza Universitaria (Extraordinario), 1999, 225–241.
  • Axelrod, R. (2006). Advancing the art of simulation in the social sciences. En: Rennard J. (Ed) Handbook of research on nature-inpired computing for economics an management. Idea group reference (pp. 90-99).
  • Bennett, S., Bishop, A., Dalgarno, B., Waycott, J., Kennedy, G., Implementing Web 2.0 technologies in higher education: A collective case study. Computers & Education 59:2 (2012), 524–534, 10.1016/j.compedu.2011.12.022.
  • Benzanilla, M.J., Arranz, S., Rayón, A., Rubio, I., Menchaca, I., Guenga, M., et al. Propuesta de evaluación de competencias genéricas mediante un juego serio [A proposal for generic competence assessment in a serious game]. New appoaches in educational research 3:1 (2014), 44–54, 10.7821/naer.3.1. 42-51.
  • Ben-Zvi, T., The efficacy of business simulation games in creating Decision Support System: An experimental investigation. Decision Support Systems(49), 2010, 61–69, 10.1016/j.dss.2010.01.002.
  • Bertomeu, G. (2011). Nativos digitales: una generación que persiste en los sesgos de género. Revista de Estudios de la Juventud. Disponible en: http://goo.gl/rtqRbW), 187-202.
  • Bokyeong, K., Hyungsung, P., Youngkyun, B., Not just fun, but serious strategies: Using meta-cognitive strategies in game-based learning. Computers & Education, 52(4), 2009 800-810. http://dx.doi.org/10.1016/j.compedu.2008.12.004.
  • Bonwell, C.C., Eison, J.A., Active Learning: Creating excitement in the classroom., 1991, ASHE-ERIC Higher Education Report n.° 1, Washinton D.C.
  • Boyle, E., Connolly, T.M., Hainey, T., The role of psychology in understanding the impact of computer games. Entertainment computing 2:2 (2011), 69–74 http://dx.doi.org/10.1016/j.entcom.2010.12.002.
  • Bratley, P., Fox, B.L., Schrage, L.E., A guide to simulation. Segunda ed., 1987, Springer-Verlag, New York.
  • Bruhn, C., Mozgira, L., y Lindh, J. (2007). What is the perception of computer-based business simulation games as a tool for learning? (J. University, Ed.) Jönköping, Suecia: Master's Thesis in Informatics.
  • Chang, J. (1997). The use of business gaming in Hong Kong academic institutions. Texas Digital Library [consultado 7 Dic 2016]. Disponible en: https://journals.tdl.org/absel/index.php/absel/article/viewFile/1126/1095.
  • Chin, J., Dukes, R., Gamson, W., Assessment in simulation and gaming: A review of the las 40 years. Simulation & Gaming 40:4 (2009), 553–568 10. 1177/1046878109332955.
  • Clark, D.B., Tanner-Smith, E.E., Killingsworth, S.S., Digital games, design, and learning: A systematic review and meta-analysis. Review of Educational Research. 86:1 (2016), 79–112, 10.3102/0034654315582065.
  • Connolly, T.M., Boyle, E.A., MacArthur, E., Hainey, T., Boyle, J.M., A systematic literature review of empirical evidence on computer games and serious games. Computers & Education(59), 2012, 661–686, 10.1016/j.compedu.2012.03.004.
  • Crawford, C., The art of computer game design: Reflections of a master game designer. 1984, McGraw-Hill/Osborne Media.
  • De Freitas, S., Learning in Immersive worlds: A review of game-based learning. 2006, Joint Information Systems Committee (JISC), Bristol.
  • Deterding, S., Dixon, D., Khaled, R., Nacke, L. (2011) From game design elements to gamefulness: Defining gamification. Proceedings of the 15th International Academic MindTrek Conference: Envisioning Future Media Environments. 9-15. http://dx.doi.org/10.1145/2181037.2181040.
  • Ebner, M., Kickmeier-Rust, M., Holzinger, A., Utilizing Wiki-Systems in higher education classes: a chance for universal access?. Univ Access Inf Soc 7 (2008), 199–207, 10.1007/s10209-008-0115-2.
  • Egenfeldt-Nielsen, S., Practical barriers in using educational computer games. On the Horizon. 12:1 (2004), 18–21, 10.1108/10748120410540454.
  • Escobar, B., Lobo, A., Juegos de simulación empresarial como herramienta docente para la adaptación al espacio europeo de educación superior: expriencia en la diplomatura en turismo. Cuardenos de Turismo, 2005, 85–104.
  • Faria, A.J., Wellington, W.J., A survey of simulation game user, former-users, and never users. Simulacion & Gaming 35 (2004), 178–207, 10.1177/1046878104263543.
  • Fitó Bertran, A., Hernández Lara, A.B., Serradell-López, E., Comparing student competences in a face-to-face and online business games. Computers in Human Behavior 30 (2014), 452–459, 10.1016/j.chb.2013.06.023.
  • Gandía, J.L., Montagud, M.D., Calabor, M.S., Diseño de un entorno multimedia y telemático aplicado a la contabilidad de costes. tic. Revista d'innovació educativa 1 (2008), 26–31, 10.7203/attic.1.39.
  • Gee, J.P., Deep learning properties of good digital games how far can they go?. Ritterfeld, U., Cody, M.J., Vorderer, P., (eds.) Serios games: Mechanisms and Effects, 2009, Taylos & Francis, 65–80.
  • González, J., Wagenaar, R., Tuning Educational Structures in Europe: La contribución de las universidades al proceso de Bolonia. U. de Deusto/U. de Groningen. 2003, Publicaciones de la Universidad de Deusto, Bilbao Disponible en: http://goo.gl/J2pfNl.
  • Gros-Salvat, B., Certezas e interrogantes acerca del uso de los videojuegos para el aprendizaje. Comunicación, 1(7), 2009 251-264. Disponible en: http://goo.gl/4fMC0g.
  • Gros Salvat, B., Análisis de las prestaciones de los juegos digitales para la docencia universitaria. Revista Interuniversitaria de Formación del Profesorado 28:1 (2014), 115–128.
  • Guenaga, M., Arranz, S., Rubio, I., Aguilar, E., Ortiz de Guinea, A., Rayón, A., et al. (2013). Serious Games para el desarrollo de competencias orientadas al empleo. VAEP-RITA, 1(1), 35-41. Disponible en: http://goo.gl/id6W6l.
  • Huang, W. D., Johnson, T. E., y Caleb Han, S.-H. (2013). Impact of online instrutional game features on college students’ perceived motivational support and cognitive investment: A structural equation. Internet and higher education, 17, 58-68. Disponible en: http://dx.doi.org/10.1016/j.iheduc.2012.11.004.
  • Johnson, L., Adams Becker, S., Estrada, V., y Freeman, A. (2014). NMC Horizon Report: 2014 Higher Education Edition. Austin, Texas: The New Media Consortium. Disponible en: http://cdn.nmc.org/media/2014-nmc-horizon-report-he-EN-SC.pdf.
  • Jones, C., Ramadau, R., Cross, S., Healing, G., Net generation or digital natives: Is there a distinct new generation entering university?. Computers & Education 54:3 (2010), 722–732, 10.1016/j.compedu.2009.09.022.
  • Kapp, K.M., The gamification of learning and instruction: Game-based methods and strategies for training and education. Pfeiffer., 2012.
  • Ke, F., A quality meta-analysis of computer games as learning tools. Ferdig, R.E., (eds.) Handbook of research on effective electronic gaming in education, 1, 2009, Information Science Reference, Hershey, PA, 1–32.
  • Kebritchi, M., Himuri, A., Bai, H., The effects of modern mathematics computer games on mathematics achievement and class motivation. Computers & Education 55:2 (2010), 427–443, 10.1016/j.compedu.2010.02.007.
  • Lean, J., Moizer, J., Towler, M., Abbey, C., Simulations and games: Use and barriers in higher education. Active learning in higher education 7:3 (2006), 227–242 http://dx.doi.org/10.1177/1469787406069056.
  • Lindh, J., Hrastinski, S., Bruhn, C., y Mozgira, L. (2008). Computer-based business simulation games as tools for learning: a comparative study of student and teacher perceptions. Proceedings of the 2. nd European conference on games-based learning (ECGBL), 16-17 October 2008, Barcelona, Spain.
  • Marcano, B., Juegos serios y entrenamiento en la sociedad digital. Revista Electronica Teoría de la Educación Educación y Cultura en la Sociedad de la Información 9:3 (2008), 93–107.
  • Marcelo, C., Yot, C., Mayor, C., Enseñar con tecnologías digitales en la Universidad [University Teaching with Digital Technologies]. Comunicar 45:XXIII (2015), 117–124, 10.3916/C45-2015-12.
  • McClarty, K. L., Orr, A., Frey, P.M., Dolan, R.P., Vassileva, V., McVay, A. (2012). A literatura review of gaming in education. Pearson's Research Report.
  • Michael, D., Chen, S., Serious games. Games that educate, train and inform. 2006, Thomson, Course Technology, Boston.
  • Oblinger, D., y Oblinger, J. (2005). Is it age or it: First steps toward understanding the net generation. En: Oblinger D., y Oblinger J. (Eds.). Educating the net generation (pp. 2. 1-2.20). Educase.
  • Palmunen, L.M., Pelto, E., Paalumäki, A., Lainema, T., Formation of novice business students’ mental models through simulation gaming. Simulation & Gaming 44:6 (2013), 846–868, 10.1177/1046878113513532.
  • Pasin, F., Giroux, H., The impact of a simulation game on operations management education. Computers & Education 57:1 (2011), 1240–1254 Disponible en: http://dx.doi.org/10.1016/j.compedu.2010.12.006.
  • Piscitelli, A., Nativos e inmigrantes digitales: ¿Brecha generacional, brecha cognitiva, o las dos juntas y más aún?. Revista Mexicana de Investigación Educativa 11:028 (2006), 179–185.
  • Poy-Castro, R., Mendaña-Cuervo, C., González, B., Diseño y evaluación de un juego serio para la formación de estudiantes universitarios en habilidades de trabajo en equipo. Revista Ibérica de Sistemas e Tecnologias de Informação E3 (2015), 81–83, 10.17013/risti-e3-71-83.
  • Prensky, M., Digital natives, digital immigrants. On the Horizon 9:5 (2001), 1–6.
  • Ranchhod, A., Guräu, C., Loukis, E., Trivedi, R., Evaluating the educational effectiveness of simulation games: a value generation model. Information Sciences 264 (2014), 75–90, 10.1016/j.ins.2013.09.008.
  • Rebele, J.E., StPierre, E.K., Stagnation in accounting education research. Journal of Accounting Education 33:2 (2015), 128–137 http://dx.doi.org/10.1016/j.jaccedu.2015.04.003.
  • Ritterfeld, U., Shen, C., Wang, H., Nocera, L., Wong, W., Multimodality and interactivity: connecting propoerties of serious games with eductiona outcomes. Cyberpsychol Behay 12:6 (2009), 691–697, 10.1089/cpb.2009.0099.
  • Rodríguez-Hoyos, C., Gomes, M.J., Videojuegos y educación: Una visión panorámica de las investigaciones desarrolladas a nivel internacional. Profesorado. Revista de currículum y formación del profesorado 17:2 (2013), 479–494 Disponible en: http://goo.gl/M4hSdN.
  • Romero, M., y Turpo Gebera, O. (2012). Serious Games para el desarrollo de las competencias del siglo XXI. RED. Revista de educación a distancia (34) (http://goo.gl/b4Gbwo).
  • Salen, K., Zimmerman, E., Rules of play: games desing fundamentals. 2003, MIT Press, Cambridge: Mass.
  • Schrader, P.G., Zheng, D., Young, M., Teachers’ perceptions of video games: MMOGs and the future of preservice teacher education. Innovate: Journal of Education, 2(3), 2006.
  • Schrage, M. (2001). Juego Serio: Cómo simulan para innovar las mejores empresas (Vol. Colección Management/Negocios). Oxford University Press- REVE.
  • Sedeño, A., Videojuegos como dispositivos culturales: Las competencias espaciales en educación [Videlogames as cultural devices: development of spatial skills and application in learning]. Comunicar 34:XVII (2010), 183–189, 10.3916/C34-2010-03-18.
  • Squire, K.D., Video games and education: Designing learning systems for an interactive age. Educational technology (March-April), 2008, 17–26 Disponible en: http://goo.gl/BTNygb.
  • Sterman, J. (2010). Mit Sloan Management [consultado 7 Dic 2016]. Disponible en: https://mitsloan.mit.edu/learningEdge/simulations/Pages/System-Dynamics.aspx.
  • Susi, T., Johannesson, M., y Backlund, P. (2007). Serious Games - An Ovwerview. Technical Report HS-TR-07-001 [consultado 7 Dic 2016]. Disponible en: http://www.diva-portal.org/smash/get/diva2:2416/FULLTEXT01.pdf.
  • Tobias, S., Fletcher, J.D., Reflections on «A rewiew of trends in serious gaming «. Review of educational research 82:2 (2012), 233–237, 10.3102/0034654312450190.
  • Urquidi, A.C., Calabor, M., Aprendizaje a través de juegos de simulación: Un estudio de los factores que determinan su eficacia pedagógica. Revista de Tecnología Educativa-EDUTEC 47 (2014), 1–15, 10.21556/edutec.2014.47.
  • Wouters, P., Van der Spek, E. D., y Van Oostendorp, H. (2009). Current practices in Serious Game research: a review from a learning outcomes perspective. En: Connolly, T., Stansfield, M., Boyle, L., Connolly, T, Stansfield, M. y Boyle, L. (Eds.). Games-Based Learning advancements for multi-sensory human computer interfaces: Techniques and effective practices (pp. 232-250). Hershey.
  • Young, M.F., Slota, S., Cutter, A.B., Jalette, G., Mullin, G., Lai, B. et al., Our Princess is in another castle: A review of trends in serios gaming education. Review of Educational Research 82:1 (2012), 61–89 http://dx.doi.org/10.3102/0034654312436980.
  • Zamora Roselló, M.R., La aplicación de metodologías activas para la enseñanza de las ciencias jurídicas a estudiantes de primer curso. REJIE: Revista jurídica de intestigación e innovación educativa 1 (2010), 95–106.
  • Zyda, M., From visual simulation to virtual reality to games. Computer 38:9 (2005), 25–32, 10.1109/MC.2005.297.
Fonte de datos: Dialnet