Abstract:

Innovation, specialization and the development of information and communication technologies (ICT) in the teaching sphere influence the university's educational model, and it requires these technologies to adapt to the needs of today's society, particularly in university studies. The current structure leaves the student a very important and autonomous time component that he/she must know how to manage. For its part, teachers have seen limited training time in class and must find the most effective channels with which to improve the training and skills of students. These two aspects entail methodological and institutional changes that should not be ignored (Salinas, 2004).

This circumstance is the case of the training related to the accounting and financial subjects that have certainly reduced the number of credits to which the teachers were accustomed, which has produced imbalances in the teaching task and, therefore, in the learning of the students. The application of new methodologies and ICT tools in these subjects is undoubtedly an excellent support platform for teaching that can facilitate the autonomous learning of the student and make the content of the subjects more attractive. In addition, as some research reveal (Arevalo, Vicente-del-Rey, & Rodriguez, 2017) there are aspects that do not always have to do with teaching-learning strategies, rather with the students' own expectations in a technological context. in continuous change, shortage of time... which suggest the need to implement solutions that help solve, even if only partially, these weaknesses of the current system.

In this context, the present work presents an experience of educational innovation carried out in the Department of Economics and Business of the University of Almeria (UAL), whose objective is the design, creation, and use of a series of video tutorials in the field of financial statements analysis. In this sense, we tried to help the student in learning the subject and make it more attractive and enjoyable. Likewise, through the analysis of a survey, it is intended to know the degree of learning and real assimilation of the students of this subject when they use these video tutorials that have been created expressly by the professors who teach it in the Faculty of Economic and Business Sciences.

The two applied multiple linear regression models show satisfactory results. In general, both regressions analyze are used to check whether the variables 'Attitude towards autonomous learning', 'Attitude towards new tools,' 'Attention given' and 'Perceived usefulness' influence the assimilation of contents and student learning. When returning the variables as mentioned above on the content assimilation, the results show that the usefulness of these is positive and significant, followed by the attitude towards the tutorials and, finally, the attitude towards autonomous learning. The variable, attention provided, has no significant effect on the dependent variable. On the other hand, the second model returned, with the variable learning as a dependent, also shows satisfactory results. These indicate a strong and significant influence of the items, 'Attitude versus tutorials' and 'Utility before the level of learning achieved by students.' In the same way that happens in the first model, attention given has no relation to the one returned, joining in this model, the variable, attitude toward autonomous learning.

Keywords:

e-learning, video tutorial, educational innovation, university context, financial statement analysis.