Abstract:

At the non-accounting basic faculties of the Budapest Business School, it is always a big challenge for our teacher-professional in the area of accountancy, to “charm the students who are not in love with accounting”. A majority of our colleagues are outstanding representatives of accountancy profession, accountants, auditors, advisors, financial experts, thus the number of accountancy lectures required for the new lecture- and exam plans created during the educational reform two years ago, has placed serious challenges in front of these teachers. By and large, as a characteristic in higher education, the time that students spend in university benches has relapsed, and the number of lectures in extracurricular subjects outside the competences of the main profession has also decreased. The subject of accountancy at the basic faculty of economical informatics has also fallen as a victim of this process. In the first two semesters of full time training, only two practical classes has been left, out of the previous system of one lecture plus two practical classes per week. After the observations of the first couple of semesters, both the students and the teachers has discovered the essential need for the help of digital technology both for teaching and on the students’ side for the learning of the subject. With the cooperation of the colleagues proficient in the area, an e-learning curriculum has been produced, consisting of episodic video lectures with knowledge verification in between, as well as at the end of each chapter. The students are also helped by a printed students’ book, as well as printed and online set of examples. The students know the learning schedule of the semesters in advance, and before each practical class they have to watch the actual video lectures; the verification of the knowledge gained is also taken care of by completing online tests (each students receives a personal set of questions, randomly generated from a bank of queries). The results of thematic knowledge verification incorporate 20% of the colloquium marks, thus the students have the necessary motivation for accomplishment. Student performances have improved compared to the previous educational year, with the content of the exams remaining intact, thus in our study we deal with the more detailed analysis of the project, which according to the surveys of contentment and the students’ results has been deemed successful.

Keywords:

e-learning, assessment, restructuring.