Abstract:

The introduction of new degrees adapted to the EHEA has promoted the introduction of new methodologies to be used in small groups of students.

In an introductory level of Financial Accounting the most common dynamic is the resolution of practical exercises. Due to the features of the subject the exercises are closed and well-defined, not providing scope for discussions amongst students.

Despite the characteristics of the subject, there are activities that allow for greater student participation, especially through gaming dynamics or broader than the traditional exercises (Pozo and Perez, 2009). In these dynamics, the student feels less pressure and allowed to learn through discussion with peers and the method of trial and error.

The UPF has experimented with the introduction of innovative dynamics in the course. Specifically, dynamics involving teamwork to solve small "puzzles" or "puzzles" involving the active participation and integrated knowledge of previous concepts to be solved.

In June 2010 the dynamics were tested in sessions specially designed for this, outside the ordinary course. In these sessions, the number of participants was between 15 to 20 students. The feedback received was positive, so the next step was to take the dynamic games to an ordinary course.

At UPF, the subject Introduction to Financial Accounting is thought during the third-quarter of the first year. In total, there are 7 groups of 90 students. The dynamic methodology was introduced in only one of these groups.

At the end of the course there was an assessment to determine:

a) Knowing the students' perception regarding the games dynamics and their usefulness for learning.

b) Determine whether there is any difference in the maturity of knowledge in comparison to students with no game dynamics.

The analysis of the open questions was analyzed through encryption. The procedure is to identify patterns or trends in responses and test for differences among groups (Albert, 2007).

The study is complemented at a quantitative level. It can analyze whether there are differences at the level of performance and assessment carried out by students of the general functioning of the subject according to the institutional survey that routinely happens at the end of each quarter.

References:
Albert, M.J. (2007) “La Investigación Educativa: Claves teóricas” McGraw Hill.

Pozo, J.I., Pérez Echevarría, M.P. (2009) “Psicología del aprendizaje universitario: La formación en competencias”.

Keywords:

Financial accounting, games.