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OBJECTIVE

«EXPERIENCE IN COMPETENCY ASSESSMENT FOR CORPORATE ACCOUNTING TRANSACTIONS » Queiro- Ameijeiras , C. ,Arce-Gisbert, M . and Sanchidrián -Pardo, R. Universidad Europea Valencia (Spain). OBJECTIVE.

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OBJECTIVE

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  1. «EXPERIENCE IN COMPETENCY ASSESSMENT FOR CORPORATE ACCOUNTING TRANSACTIONS» Queiro-Ameijeiras, C. ,Arce-Gisbert, M. and Sanchidrián-Pardo, R. Universidad Europea Valencia (Spain) OBJECTIVE Describe aninnovationpracticeaboutskillsassessmentconducted as partof accounting and auditingsubjectin Business and EntreprenuerDegree. ACTION RESEARCH METHODOLOGY ACTIVITY DESIGNED EVALUATION García-García et al. (2010) COMPETENCY Tuning RD 1303/2007 VERIFICA Notes DEVELOPMENT AND OBSERVATION RESULTS & IMPROVEMENTS COMPETENCES Activities -Meeting betweenstudents and team-teacherstosolvefive case studies. -Thelearningobjectivesare more complicateprogressively. In thesesessionsthestudentknowstheprocessrequiredforthefulfillment of theobjectives and theachievement of theexpectedskillsbeforehand. CLASSWORK • Studentsworkalone • Learningobjectives are consolidatedbystudents • Thestudentmustcarryout a comparativeanalysisonthechange in theassets of twocompaniesthatapplydifferentaccountingstandards. AUTONOMOUS WORK

  2. «EXPERIENCE IN COMPETENCY ASSESSMENT FOR CORPORATE ACCOUNTING TRANSACTIONS» Queiro-Ameijeiras, C. ,Arce-Gisbert, M. and Sanchidrián-Pardo, R. Universidad Europea Valencia (Spain) Real Cases study Thecapacity of managefinancialinformationistheability to retrieve and analyzeinformationfromseveralsources, in addition to thetreatment and manageother dates and preparinganexecutivesumary Studentswork 5 level of accountingstatements. AnExample of easystatement: QUESTIONS toANSWER Thepurposein thisfhaseisto familiarizestudentswiththeoperation of thedatabases to learn to manageinformation (thecontext of theInformationtechnologyapplied to business). Furthermore, byusing real cases, ourintentions are thatthestudentsassimilatetheoreticalconcepts and analyzetheinformationprovidedbythem. 1. Which is the commodity form of society gathered at the base? Why? 2. From the simplified balance sheet: a.What items make up the equity of the entity? b. What is the share nominal value and the nominal value that emerges from the information of balance? c. In these time or period what did it happen about the share capital? d. How much equity range of this company in the years 2008 and 2009? e. Do you agree with the change in equity? 3. Given the information provided in the classroom, games can affect the change of equity. 4. What is the difference between a company's net assets and the entity equity´s? 5. What is the value of equity? Do you agree with this equity? 6. From the funds of the institution answer what is the breakdown of the results for the years 2008, 2009. 7. Do you think this information is relevant to analyse the ethical behaviour of the managers? Which arguments do you choose to protect the good behaviour and the ethics value of the financials managers?

  3. «EXPERIENCE IN COMPETENCY ASSESSMENT FOR CORPORATE ACCOUNTING TRANSACTIONS» Queiro-Ameijeiras, C. ,Arce-Gisbert, M. and Sanchidrián-Pardo, R. Universidad Europea Valencia (Spain) 5 CASES STUDIES We work different information sources as significant events at the CNMV website, information for investors through internet in domestic or foreign companies. Moreover, in the classroom sessions students are asked to deliver a portfolio of learning with classroom work, independent study and a review of the experience of the evaluation.

  4. «EXPERIENCE IN COMPETENCY ASSESSMENT FOR CORPORATE ACCOUNTING TRANSACTIONS» Queiro-Ameijeiras, C. ,Arce-Gisbert, M. and Sanchidrián-Pardo, R. Universidad Europea Valencia (Spain) EVALUATION SYSTEM: Teacher-Cuestionaryaboutknowleges and skills

  5. «EXPERIENCE IN COMPETENCY ASSESSMENT FOR CORPORATE ACCOUNTING TRANSACTIONS» Queiro-Ameijeiras, C. ,Arce-Gisbert, M. and Sanchidrián-Pardo, R. Universidad Europea Valencia (Spain) RESULTS & IMPROVES • 100% studentsparticipatedactively in allthe blocks in whichtheactivityisdivided. • 60% studentsimprovedtheir scores in comparatationwithotherssubjects of thisareathattheystudiedbefore. • 90% Studentsevaluatedtheinnovationactivity as a «complete practicetolearn, develop new IT skills, workalone and withothersteachers and students and alsoenjoy» • 100% teachersrecomendedthismetodologhy as a complementarysystemtomotivatestudents and conectthemtothe real word in the 3ª semestre (2º course) • PointstoImprovewere: • HelptothestudentstochoosetheCompanies in thesecondpartbecausetheseelectionsgeneratedfrustation in themayority of students. • Clarifyevaluationcriterial and methodologybefore. • Eliminatetheindicator «original report» and includeanotherabouttheclear of communicationskillsand knowledgealthoughtthediagnosticreport. • Integrateothersteachers, otherssubjectsorcourses, and invite anexternalfinancial managers as a mentor.

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