(1307) THE MOODLE LESSONS IN ACCOUNTING SUBJECTS

摘要

Since the first years of the 21st century, online and traditional universities are promoting the existingdyad between centers of higher education and firms ([1], [2], [3], [4], [5], [6]). Universities have theliability of adapting curricula to labour market demands and enterprises need well trained graduates tocover their vacancies ([7], [8], [9]). As a result, the importance of interpersonal skills, professionalcapabilities and instrumental competences is now crucial due to the competitive employability ofgraduates ([10], [11], [12], [13], [14]).On the one hand, the current model of competence-based learning requires modern tools that allowstudents not only a passive integration of content, but also an active skills acquisition ([15]). On theother hand, employers seek professionals who demonstrate interpersonal and analytical skills, as wellas some ability to excel in the future ([16], [17], [18], [19], [20], [21], [22], [23]).Motivation of students in an online environment is essential to achieve a double goal;;increasingsuccess rate and reducing dropout ratio. Universities are not only focused on ensuring that theirstudents get a degree but also training them in the most pleasant way as possible. In this context, wepropose the use of online tools such as Moodle questionnaires and lessons as a choice to reach theseobjectives. We suppose that designing didactic lessons will improve success rates and studentsperformance as well as induce heeding the subject. Our model collates marks of two subjects beforeand after implementing a Moodle lesson making an intra-subject (Cost Accounting and BudgetaryControl Management) and inter-subject students' performance comparison. Data was collected fromstudents of the Business Administration Degree at a large online Spanish university.Our aim is to evaluate the impact of inserting modern learning tools on qualifications and performanceof students as well as ensuring better trained graduates in order to entry on market labour. Aspreliminary results we obtained that a different design in the structure of the Moodle lessonsintroduced at online classrooms leads to opposite results in the student performance. However, thislearning innovation helps students understanding the subject and registering better qualifications.