Transfer of learning in accounting programs: The role of business games

Reginato, Luciane; Durso, Samuel de Oliveira; Nascimento, Claudinei De Lima; Cornacchione, Edgard Bruno

doi:10.1016/j.ijme.2021.100592

Cited by 3 publications

(2 citation statements)

References 44 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…La presente investigación sigue un enfoque cuantitativo, se aplicaron cuestionarios construidos y validados por investigaciones previas propuestas por (Reginato et al, 2022;Ojeda et al, 2020;Cornacchione, 2012). El instrumento utilizado en la investigación contó con 3 etapas.…”

Section: Metodologiaunclassified

Análisis cuantitativo de un proceso de enseñanza soportado en una estrategia pedagógica de gamificación

et al. 2022

View full text Add to dashboard Cite

El principal propósito de este estudio es analizar los resultados de la aplicación de una estrategia de enseñanza basada en gamificación, utilizando una plataforma de aprendizaje sobre simuladores de gestión en la asignatura sistema de información gerencial de octavo semestre en una universidad pública del caribe colombiano. La metodología es de corte cuantitativa. En una primera etapa se utiliza el Modelo de Aceptación Tecnológica (TAM) y en una segunda etapa se aplican cuestionarios construidos y validados por investigaciones previas. El estudio a los índices de facilidad y utilidad del curso valorado por los estudiantes permite determinar que ambos presentan una relación de proporcionalidad directa y una correlación estadísticamente significativa, estableciendo que en cuanto mayor sea la percepción de facilidad del curso, mejor será su percepción de su utilidad. En conclusión, la estrategia pedagógica activa implementada aquí contribuye a la transferencia de conocimiento para el fortalecimiento de las competencias específicas en los estudiantes de administración de empresa.

show abstract

Section: Metodologiaunclassified

Análisis cuantitativo de un proceso de enseñanza soportado en una estrategia pedagógica de gamificación

et al. 2022

View full text Add to dashboard Cite

show abstract

“…According to the need for accounting knowledge, there are differences of opinion and financial differences between the management and the lenders [4]. Therefore, in this context, the accounting profession helps to close this gap and show the true situation [5].…”

Section: Introductionmentioning

confidence: 99%

The Quality of Fair Revaluation of Fixed Assets and Additional Calculations Aimed at Facilitating Prospective Investors’ Decisions

et al. 2022

View full text Add to dashboard Cite

The main objective of this study is to find out why sugar companies’ revaluation of their fixed assets has no direct financial impact. The purpose of this financial statement analysis of the sugar sector is to help potential investors make better decisions. It can also be used to address information asymmetries and alert investors. Fixed assets form a major part of a company’s value. During 2013–2018, 19 selected enterprises of Pakistan’s sugar sector adopted the International Accounting Standards Board’s international accounting standard 16 for fixed assets. Ordinary least squares, fixed effects, and random effects methods were used as a static panel, a panel-corrected standard errors method was used for the robust standard error and the system generalized method of moments was used as a dynamic panel. The surplus had a negative impact on operative income on revaluation of fixed assets in sugar businesses. As expected, revaluation by fixed asset firms resulted in changes in potential outcomes, as measured by cash in operating income and revenue, both of which were extremely negative. The return on assets was also linked to revaluation balance. The debt over the proportion of assets resulted in a strong correlation between revaluations, which meant that motivation affected how the volatility in asset value reflected the revaluation. Relationships were generally worse and more uncertain for listed companies at a time of strong economic volatility. Investors should not consider such accounting justice. The price-earnings ratio had a beneficial effect on operative income. The statistics support the idea that external concerns help the revaluation of assets.

show abstract

Transfer of Learning of New Nursing Professionals: Exploring Patterns and the Effect of Previous Work Experience

Roig-Ester,

Robalino Guerra,

Quesada-Pallarès

et al. 2023

Education Sciences

View full text Add to dashboard Cite

While numerous studies have focused on the learning transfer of in-company training in past decades, relatively few have explored the transfer of knowledge from university studies to the workplace, particularly in the context of nursing. Moreover, profile variables tend to be used to describe the sample but not to explore its effect on learning transfer. This article explores the effect of previous work experience—in health—on the learning transfer factors model among new nurses during their first year of work. A total of 196 nurses with six months to one year of experience, representing various healthcare services in Catalonia, participated in this study. We administered a 53-item questionnaire based on the Model to Evaluate Transfer in Nursing Professionals. Using cluster analysis, we identified three distinct groups: Cluster #1 (Academically unprepared with low self-competence), Cluster #2 (Academically unprepared but moderately self-competent), and Cluster #3 (Highly academically prepared and highly self-competent). Nurses in Cluster #3 exhibited a higher degree of learning transfer. However, we also found an interaction between previous work experience and learning transfer. To analyse these interactions, we applied non-traditional analysis techniques, including network analysis, which revealed significant differences between the models with and without work experience. This study highlights the importance of exploring transfer beyond the traditional in-company training context and identifies previous work experiences as one of the key variables that needs to be carefully examined.

show abstract

Transfer of learning in accounting programs: The role of business games

Cited by 3 publications

References 44 publications

Análisis cuantitativo de un proceso de enseñanza soportado en una estrategia pedagógica de gamificación

Análisis cuantitativo de un proceso de enseñanza soportado en una estrategia pedagógica de gamificación

The Quality of Fair Revaluation of Fixed Assets and Additional Calculations Aimed at Facilitating Prospective Investors’ Decisions

Transfer of Learning of New Nursing Professionals: Exploring Patterns and the Effect of Previous Work Experience

Contact Info

Product

Resources

About