Medición y evaluación de resultados en la asignatura de Contabilidad¿Se mejora el aprendizaje con ejercicios de autoevaluación?

Abstract

This PID was applied to the Financial and Analytical Accounting subject of the first year of BusinessAdminnistration and Tourism degree in the 2021-2022 academic year. Specifically, the teaching ofAnalytical Accounting that occupies the second half of the subject and that has 50% weight in the finalevaluation. The main objective of this project is to verify if the self-assessment activities proposed andthe subsequent work on them in class manage to improve the learning of Analytical Accounting and it ispossible for students to work regularly on the subject; and finally see if this translates into an improvement in academic results. In recent years we have detected problems that concern us (poor evaluationresults, perceived difficulty of the subject and very low level of attendance). We have verified that thesubject is not worked on regularly as required by the nature of the subject and this makes it difficult forstudents who drop out to return to it. We understand that a possible solution to this problem is to propose self-assessment tasks with theoretical and practical exercises that allow students to check if theirlearning process is developing properly and, if it is not, ask for help in time. In addition, we trust thatthe proposal of graded selfassessment activities stimulates study on a regular basis, allows students tobecome actively involved in their learning process, self-regulate their learning pace, enhancing their autonomy. The analyzed results of the Analytical Accounting evaluation, in the 2021-2022 academic year,discriminating between those students who have done the self-assessment activities and those whohave not done them and taking into account only the students who took the final exam of the subject,show us that the average grade obtained by the students who have carried out the self-assessmentactivities exceeds, both in the ordinary and in the extraordinary examn, those achieved by the studentswho have not carried out the self-assessment activities.