Publication: Transforming the accounting classroom into a professional consulting office: an active learning project based on a pilot experience in Financial Statement Analysis
Authors
Giménez Espín, Juan Antonio ; Martínez Conesa, Isabel
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Publisher
Asociación Española de Contabilidad y Administración de Empresas
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DOI
https://dx.doi.org/10.12795/EDUCADE.2025.i16.07
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info:eu-repo/semantics/article
Description
Abstract
Este artículo presenta una propuesta de innovación docente aplicada a la asignatura de Análisis de Estados Contables, consistente en transformar el aula en un despacho profesional de consultoría financiera. A través de una metodología que combina el aprendizaje basado en proyectos, aprendizaje cooperativo, gamificación y clase invertida, junto con la utilización de la inteligencia artificial, los estudiantes realizan un análisis económico-financiero profundo de cuatro empresas reales. El objetivo es estudiar el impacto de esta metodología en la mejora del aprendizaje, la motivación y el desarrollo de habilidades técnicas y sociales. Además, de conocer si el esfuerzo realizado por el alumnado se traduce en mejores resultados académicos. Para ello se desarrolló una experiencia piloto, aplicando análisis descriptivos y pruebas de correlación de Pearson. Los resultados muestran correlaciones positivas y significativas entre la utilidad del proyecto y la mejora del aprendizaje y la motivación, así como el desarrollo de habilidades técnicas y sociales. Además, indican que, a mayor motivación, mayor es la mejora del aprendizaje; y, que, a mayor esfuerzo mejor calificación. Estos hallazgos confirman la eficacia de combinar metodologías activas con el uso de herramientas como ChatGPT en la educación superior.
This paper presents a teaching innovation proposal applied to the Financial Statement Analysis course, consisting of transforming the classroom into a professional financial consulting office. Through a methodology that combines project-based learning, cooperative learning, gamification, and flipped classroom strategies, alongside the use of artificial intelligence, students conduct an in-depth economic and financial analysis of four real companies. The objective is to study the impact of this methodology on improving learning, motivation, and the development of technical and social skills. It also aims to determine whether students' efforts translate into improved academic results. To this end, pilot experience was conducted with undergraduate students, applying descriptive analysis and Pearson correlation tests. The results show positive and significant correlations between the perceived usefulness of the project and the improvement of learning and motivation, as well as the development of technical and social skills. Furthermore, they indicate that higher levels of motivation are associated with greater learning improvement, and that greater effort leads to better academic performance. These findings confirm the effectiveness of combining active methodologies with the use of tools such as ChatGPT in higher education.
This paper presents a teaching innovation proposal applied to the Financial Statement Analysis course, consisting of transforming the classroom into a professional financial consulting office. Through a methodology that combines project-based learning, cooperative learning, gamification, and flipped classroom strategies, alongside the use of artificial intelligence, students conduct an in-depth economic and financial analysis of four real companies. The objective is to study the impact of this methodology on improving learning, motivation, and the development of technical and social skills. It also aims to determine whether students' efforts translate into improved academic results. To this end, pilot experience was conducted with undergraduate students, applying descriptive analysis and Pearson correlation tests. The results show positive and significant correlations between the perceived usefulness of the project and the improvement of learning and motivation, as well as the development of technical and social skills. Furthermore, they indicate that higher levels of motivation are associated with greater learning improvement, and that greater effort leads to better academic performance. These findings confirm the effectiveness of combining active methodologies with the use of tools such as ChatGPT in higher education.
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Teaching innovation , Active learning , Financial statement analysis , Project-based learning , Cooperative learning , Gamification , Flipped classroom , Artificial intelligence , Innovación docente , Análisis de estados financieros , Aprendizaje basado en proyectos , Aprendizaje cooperativo , Aprendizaje cooperativo , Gamificación , Clase invertida , Inteligencia artificial , Aprendizaje activo
Citation
Educade, nº 16, 2025, p. 95-119
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