Abstract:

The utility of online learning tools could be a relevant variable for a successful virtual learning environments (VLE). Students´ attitudes (affinity towards) towards Accounting, towards learning in virtual environments and towards teacher´s role have been revelated as critical factors for learning; and theses variables summarise the position of student related to specific matters of learning. They could be conditioning the perceived utility of online tools. Whether online tools are not perceived as important resources for learning by students, it could reduce the effectiveness of the VLE.

Thus, the objective of this work is to identify relevant students´ attitudes related to the perceived utility about online learning tools, in Accounting in the EHEA, by an innovation teaching project.

The exploratory analysis focused on relationships between the variables about students´ attitudes towards Accounting, virtual learning environments, and the perception of the teacher´s role (explanatory variables), and the perceived utility of online learning tools (explained variable).

Data were collected through a self- constructed questionnaire, which was delivered to 300 students. The 20% of students finally finished the questionnaire.
The confirmation of the constructs ensures their adequacy to measure the variables, and thus, our work allows to quantity the perceived utility of online learning tools by students and the explanatory variables of this one (α-Crombach: 0.852, 0.873, 0.852, 0.739 for perceived utility of online learning tools, accounting affinity, VLE affinity, and teacher´ role affinity, respectively).To establish the affinity position of the score for each measured attitudes, as well as for the perceived utility of online tools, both two were transformed in dichotomous variables. The dichotomous variables relative to the perceived utility of online tools (af_tools) was tested with each of the dichotomous variables of personal attitudes towards accounting (af_acc), towards VLE (af_vle) and towards the role of the teacher (af_tch), through the use of cross tables (2x2). Cross tables show that 93.3% of the students had attitudes of affinity toward accounting, and the 95.9% of them gave a high score to the utility of online learning tools. Also, they show that the 91.7% of the students had affinity towards studying in virtual environments and the 93.9% of them considered a high utility of online tools. Regarding teacher´s role, the 85% of the students had positive attitudes to the role of the teacher, and the 89.8% of them provided a high score to the utility of online tools. Regression analysis shows that the three variables related to attitudes towards accounting, online learning, and the teacher's role can explain the 38.3% (R square) of the perceived utility of online tools (sig. =. 000 <0.05), by linear relationship. The standardized coefficients of explanatory variables (affinity for accounting, virtual learning, and the role of the teacher) can explain the perceived utility of online tools (sig = 0.017, 0.049, and 0.000, respectively), and only the constant can be eliminated of the model.

Keywords:

Virtual Learning Environments, Perceived utility, online learning tools, Accounting, Financial Economy, teacher´s role.