Motivaciones, expectativas y preparacion de los estudiantes: un estudio sobre los estudiantes de contabilidad en la universidad espanola

Motives, expectations, preparedness and academic performance: a study of students of accounting at a spanish university

  • Jose L. Arquero Universidad de Sevilla
  • Marann Byrne Dublin City University
  • Barbara Flood Dublin City University
  • Jose Maria Gonzalez Universidad de Sevilla
Palabras clave: formación en contabilidad, rendimiento académico, motivaciones, expectativas y preparación, formación superior en España

Resumen

La comprensión de los motivaciones, expectativas y preparación de los estudiantes es un aspecto de gran relevancia para el profesorado de contabilidad, en la medida en que es un conocimiento clave para lograr entornos de aprendizaje que promuevan resultados de aprendizaje de calidad. Este trabajo estudia estos factores en una muestra de estudiantes de nuevo ingreso de la Licenciatura en ADE. Como segunda cuestión, aborda la relación entre estas variables antecedentes y el rendimiento académico en contabilidad. El instrumento usado es la adaptación al español de cuestionario MEPU (Byrne y Flood (2006 y 2007). Los resultados indican que los estudiantes están motivados por una combinación de motivos intrínsecos y vocacionales y presentan un nivel alto de confianza en cuanto a su preparación para la educación superior. El interés en el área contable, la experiencia previa con las materias de contabilidad en secundaria la auto-confianza académica y las medidas de rendimiento previo (nota de acceso) son variables significativamente correlacionadas con el rendimiento académico en contabilidad. Los resultados indican, asimismo, que existen diferencias significativas asociadas al sexo y entre alumnos de nuevo ingreso y alumnos repetidores.

Descargas

La descarga de datos todavía no está disponible.

Citas

[Argyris and Schön, 1978] C. Argyris, D. Schön. Organisational learning: a theory of action perspective, Reading. MA: Addison-Wesley, (1978)

[Arquero and Donoso, 2002] J.L. Arquero, J.A. Donoso. Lo importante son los números, ¿no?. Las opiniones de los estudiantes españoles de contabilidad sobre las capacidades no técnicas (Main thing are the numbers, aren’t they? The opinion of Spanish accounting students on vocational skills). Partida Doble, 132 (2002), pp. 98-105

[Arquero et al., 2006] J.L. Arquero, J.A. Donoso, J.C. Seltzer. Diagnóstico de las causas de motivación en los estudiantes de contabilidad (Diagnosis of causes of motivation in accounting students). Innovaciones en Docencia e Investigación en Ciencias Económico Administrativas (READICEA) Revista de la Asociación de Profesores de Contaduría y Administración de México, (2006), pp. 4

[Arquero et al., 2009] J.L. Arquero, J.A. Donoso, S.M. Jiménez, J.M. González. Análisis exploratorio del perfil demandado para administración y dirección de empresas: implicaciones para el área contable. (Exploratory analysis of the educational profile for BA: implications for accounting). Revista de Contabilidad - Spanish Accounting Review., 12 (2009),

[Bartlett et al., 1993] S. Bartlett, M.J. Peel, M. Pendlebury. From fresher to finalist: a three year analysis of student performance on an accounting degree program. Accounting Education: an international journal, 2 (1993), pp. 111-122

[Baxter and Hatt, 2000] A. Baxter, S. Hatt. Everything must go! Clearing and first year performance. Journal of Further and Higher Education, 24 (2000), pp. 5-14

[Bauernfeind, 1968] R. Bauernfeind. The need for replication in educational research. Phi Delta Kappa, (Oct: 1968), pp. 126-128

[Bennett, 2003] R. Bennett. Determinants of undergraduate student drop out rates in a university business studies department. Journal of Further and Higher Education, 27 (2003), pp. 123-141

[Biggs, 1996] J. Biggs. Enhancing teaching through constructive alignment. Higher Education, 32 (1996), pp. 347-364

[Biggs, 1999] J. Biggs. Teaching for Quality Learning at University. SRHE and Open University Press, (1999)

[Byrne and Flood, 2005] M. Byrne, B. Flood. A study of accounting students’ motives, expectations and preparedness for higher education. Journal of Further and Higher Education, 29 (2005), pp. 111-124

[Byrne and Flood, 2007] M. Byrne, B. Flood. Exploring the antecedents of learning approaches: a study of international business students. The International Journal of Management Education, 6 (2007), pp. 44-62

[Byrne and Flood, 2008] M. Byrne, B. Flood. Examining the relationships among background variables and academic performance of first year accounting students at an Irish university. Journal of Accounting Education, 26 (2008), pp. 202-212

[Clark and Sweeney, 1985] R.L. Clark, R.B. Sweeney. Admission to accounting programs: using a discriminant model as a classification procedure. The Accounting Review, 60 (1985), pp. 508-525

[Davidson, 2002] R. Davidson. Relationship of study approach and exam performance. Journal of Accounting Education, 20 (2002), pp. 29-44

[Dev, 1997] P. Dev. Intrinsic motivation and academic achievement: what does their relationship imply for the classroom teacher?. Remedial and Special Education, 18 (1997), pp. 12-19

[Donald, 1999] J. Donald. Motivation for higher-order learning. New Directions for Teaching and Learning, 78 (1999), pp. 27-35

[Doran et al., 1991] B.M. Doran, M. Bouillon, C.G. Smith. Determinants of student performance in accounting principles I and II. Issues in Accounting Education, 6 (1991), pp. 74-84

[Duff, 2004] A. Duff. Understanding academic performance and progression of first-year accounting and business economics undergraduates: the role of approaches to learning and prior academic achievement. Accounting Education: an international journal, 13 (2004), pp. 409-430

[Eskew and Faley, 1988] R.K. Eskew, R.H. Faley. Some determinants of student performance in the first college-level financial accounting course. The Accounting Review, 63 (1988), pp. 137-145

[Gracia and Jenkins, 2003] L. Gracia, E. Jenkins. A quantitative exploration of student performance on an undergraduate accounting programme of study. Accounting Education: an international journal, 12 (2003), pp. 15-32

[Gigliotti and Secrest, 1988] R. Gigliotti, S. Secrest. Academic success expectancy: the interplay of gender, siutaiton and meeting. Research in Higher Education, 29 (1988), pp. 281-297

[González et al., 2009] J.M. González, J.L. Arquero, T. Hassall. Bologna and beyond: a comparative study focused on UK and Spanish accounting education. Higher Education in Europe, 34 (2009), pp. 113-125

[González and Hassall, 2009] J.M. González, T. Hassall. The changes to accounting education and accounting educators as a result of changes in the Spanish university system: a case study using an institutional theory approach. International Journal of Management Education, 7 (2009), pp. 13-25

[Keef, 1988] S.P. Keef. Preparation for first level university accounting course: the experience in New Zealand. Journal of Accounting Education, 6 (1988), pp. 293-307

[Kember, 2004] D. Kember. Interpreting student workload and the factors which shape students’ perceptions of their workload. Studies in Higher Education, 29 (2004), pp. 165-184

[Kember et al., 1996] D. Kember, S. Ng, H. Tse, E. Wong, M. Pomfret. An examination of the interrelationships between workload, study time, learning approaches and academic outcomes. Studies in Higher Education, 21 (1996), pp. 347-358

[Kirby and McElroy, 2003] A. Kirby, B. McElroy. The effect of attendance on grade for first year economics students in University College Cork. The Economic and Social Review, 34 (2003), pp. 311-326

[Koh and Koh, 1999] M.Y. Koh, H.C. Koh. The determinants of performance in an accountancy degree program. Accounting Education: an international journal, 8 (1999), pp. 13-29

[Langa and David, 2006] D. Langa, M. David. A massive university or a university for the masses? Continuity and change in higher education in Spain and England. Journal of Education Policy, 21 (2006), pp. 343-365

[Lassibille and Gomez, 2008] G. Lassibille, L. Gomez. Why do higher education students drop out? Evidence from Spain. Education Economics, 16 (2008), pp. 89-105

[Lepper, 1988] M. Lepper. Motivational considerations in the study of instruction. Cognition and Instruction, 5 (1988), pp. 289-309

[Lindsay, 1995] M. Lindsay. Reconsidering the status of tests of significance: An alternative criterion of adequacy. Accounting, Organizations and Society, 20 (1995), pp. 35-53

[Mathews and Mulkeen, 2002] N. Mathews, S. Mulkeen. Staying the course?. A study of student retention: UCD Entrants 1999-2001. University College Dublin, (2002)

[Marton and Booth., 1997] F. Marton, S. Booth. Learning and Awareness. Lawrence Erlbaum Associates, (1997)

[Marzo-Navarro, 2007] M. Marzo-Navarro. “The educational gap in higher education: the Spanish case. Journal of Education and Work, 20 (2007), pp. 123-137

[McDaniel, 1996] O.C. McDaniel. The paradigms of governance in higher education systems. Higher Education Policy, 9 (1996), pp. 137-158

[McInnis, 2001] C. McInnis. Researching the first year experience: where to from here?. Higher Education Research and Development, 20 (2001), pp. 105-114

[McInnis, 2003] C. McInnis. New realities of the student experience: how should universities respond?. paper presented at the Twenty-fifth Annual Conference of the European Association for Institutional Research,

[McKenzie et al., 2004] K. McKenzie, K. Gow, R. Scweitzer. Exploring first-year academic achievement through structural equation modelling. Higher Education Research and Development, 23 (2004), pp. 95-112

[Mora, 1999] J.G. Mora. Two decades of change in Spanish higher education. International Higher Education, (1999)

[Mora et al., 2000] J.G. Mora, J. García-Montalvo, A. García-Aracil. Higher education and graduate employment in Spain. European Journal of Education, 35 (2000), pp. 229-237

[Mora and Vidal, 2000] J.G. Mora, J. Vidal. Changes in Spanish universities: improvements and unsolved conflicts. Planning for Higher Education, 29 (2000), pp. 15-23

[Mora and Villarreal, 1996] J.G. Mora, E. Villarreal. Financing for quality, a new deal in Spanish higher education. Higher Education Policy, 9 (1996), pp. 175-188

[Ozga and Surhanandan, 1998] J. Ozga, I. Surhanandan. Undergraduate non-completion: developing an explanatory model. Higher Education Quarterly, 52 (1998), pp. 316-333

[Paulsen and Gentry, 1995] M. Paulsen, J. Gentry. Motivation, learning strategies, and academic performance: a study of the college finance classroom. Financial Practice and Education, 5 (1995), pp. 78-90

[Pancer et al., 2004] S.M. Pancer, M. Pratt, B. Hunsberger, S. Alisat. Bridging troubled waters: helping students make the transition from high school to university. Guidance and Counselling, 19 (2004), pp. 184-190

[Paton-Salzberg and Lindsay, 1993] R. Paton-Salzberg, R. Lindsay. The effects of paid employment on the academic performance of full time students in higher education. Oxford Brooks University, (1993)

[Ramsden, 1992] P. Ramsden. Learning to Teach in Higher Education. Routledge, (1992)

[Robbins et al., 2004] S. Robbins, K. Lauver, H. Le, D. Davis, R. Langley, A. Carlstrom. Do psychosocial and study skill factors predict college outcomes? A meta-analysis. Psychological Bulletin, 130 (2004), pp. 261-288 http://dx.doi.org/10.1037/0033-2909.130.2.261

[Rosado and David, 2006] D. Rosado, M. David. A massive university or a university for the masses?. Continuity and change in higher education in Spain and England. Journal of Education Policy, 21 (2006), pp. 343-365

[Santiago et al., 2009] P. Santiago, J. Brunner, G. Haug, S. Malo, P. di Pietrogiacomo. OECD Review of Tertiary Education. Organisation for Economic Co-Operation and Development (OECD), (2009)

[Stout. and Rebele, 1996] D. Stout, J. Rebele. Establishing a research agenda for accounting education. Accounting Education, 1 (1996), pp. 1-18

[Taylor and Bedford, 2004] J. Taylor, T. Bedford. Staff perceptions of factors related to non-completion in higher education. Studies in Higher Education, 29 (2004), pp. 375-394

[Taylor and Mander, 2007] J. Taylor, A. Mander. Studying at university: Early perceptions and experiences of first year service mathematics students. Studies in Learning, Evaluation Innovation and Development, 4 (2007), pp. 29-43

[Vollmer, 1986] F. Vollmer. The relation between expectancy and academic achievement – how can it be explained?. British Journal of Educational Psychology, 57 (1986), pp. 64-74

[Zeegers, 2004] P. Zeegers. Student learning in higher education: a path analysis of academic achievement in science. Higher Education Research and Development, 23 (2004), pp. 35-56
Publicado
01-07-2009
Cómo citar
Arquero, J. L., Byrne, M., Flood, B., & Gonzalez, J. M. (2009). Motivaciones, expectativas y preparacion de los estudiantes: un estudio sobre los estudiantes de contabilidad en la universidad espanola. Revista De Contabilidad - Spanish Accounting Review, 12(2), 279-300. https://doi.org/10.1016/S1138-4891(09)70009-3
Sección
Artículos