%0 Journal Article
%T Distance learning and academic performance in accounting: a comparative study of the effect of the use of videoconferencing
%A David Pons Florit
%A Jos谷 Luis Arquero Montaˋo
%A Jos谷 Antonio Donoso Anes
%J Revista de Contabilidad : Spanish Accounting Review
%D 2012
%I Elsevier
%X Background. The specific needs of some universities (attending several campuses), as well as the demands of adapting to the EHEA ( in order to achieve better coordination among universities in joint programmes and projects) could be efficiently solved by using Information and Communication Technologies and distance learning tools. In this context, the efficiency of such solutions is a relevant question.Aims. The evaluation of the relative efficacy, in terms of academic performance, of videoconferencing in the teaching of accounting at university level.Method. A large dataset, including current academic performance, previous academic performance and other relevant factors, for students in groups using videoconferencing and traditional methods was built. Multivariate analyses were performed in order to test whether students at videoconferencing groups presented significant differences in performance.Results. The results indicated that videoconferencing does not negatively affect students＊ performances.RESUMENLas necesidades de determinadas universidades (atendiendo docencia en varios campus) as赤 como las demandas resultantes de la adaptaci車n al EEES (coordinaci車n inter-universitaria, promoci車n de programas y proyectos conjuntos, etc.) pueden resolverse de forma eficiente utilizando herramientas de educaci車n a distancia y tecnolog赤as de comunicaci車n. En este contexto, la eficiencia de estas soluciones es un factor relevante.El principal objetivo de este trabajo es evaluar la eficiencia de la videoconferencia, en t谷rminos de rendimiento acad谷mico, en su uso en educaci車n superior en contabilidad.Como m谷todo, se comparan los resultados obtenidos por grupos siguiendo un esquema tradicional con otros grupos que han utilizado videoconferencia.Los resultados indican que el uso de videoconferencia no afecta al rendimiento de los alumnos que han utilizado este m谷todo.
%K distance learning
%K videoconferencing
%K academic performance
%K accounting
%U http://www.rc-sar.es/verPdf.php?articleId=228