Abstract:

Our aim is to evaluate the impact of inserting modern learning tools on qualifications and performance of students as well as ensuring better trained graduates in order to entry on market labour. Specifically, we were interested in capabilities related with accounting area of the Business Administration students at Universitat Oberta de Catalunya. More in depth, we focus on two different compulsory subjects on the training proposal: Cost Accounting and Budgetary Control Management. Motivation of students in an online environment is essential to achieve a double goal; increasing success rate and reducing dropout ratio. Universities are not only focused on ensuring that their students get a degree but also training them in the most pleasant way as possible. Online universities are also agree with these ideas and they design their curriculae according to them. In this context, we propose the use of online tools such as Moodle questionnaires and lessons as a choice to reach these objectives. We suppose that designing didactic lessons will improve success rates and students performance as well as induce heeding the subject. Our model collates marks of two subjects before and after implementing a Moodle lesson making an intra-subject (Cost Accounting and Budgetary Control Management) and inter-subject students’ performance comparison. Data was collected from students of the Business Administration Degree at a large online Spanish university. As preliminary results we obtained that a different design in the structure of the Moodle lessons introduced at online classrooms leads to opposite results in the student performance. Our results from Cost Accounting subject differ from the ones obtained from Budgetary Control Management. However, this learning innovation helps students understanding the subject and registering better qualifications. It would be interesting continue with this tool in the future in order to complete, verify and consolidate the results obtained. Making further comparisons would be useful for the designing of news bachelor curriculae on the business and economic discipline. Since the first years of the 21st century, online and traditional universities are promoting the existing dyad between centers of higher education and firms. Universities have the liability of adapting curriculae to labour market demands and enterprises need well trained graduates to cover their vacancies. As a result, the importance of interpersonal skills, professional capabilities and instrumental competences is now crucial due to the competitive employability of graduates. On the one hand, the current model of competence-based learning requires modern tools that allow students not only a passive integration of content, but also an active skills acquisition. On the other hand, employers seek professionals who demonstrate interpersonal and analytical skills, as well as some ability to excel in the future.

Keywords:

e-learning, higher education, online tools, competences, performance.