Diseño y análisis de un modelo de evaluación por competencias en educación superior aplicado al área de contabilidad en modalidad «blended learning»

  1. Adelaida Ciudad Gómez
Supervised by:
  1. Jesús Valverde Berrocoso Director

Defence university: Universidad de Extremadura

Fecha de defensa: 27 June 2017

  1. Manuel Cebrián de la Serna Chair
  2. Francisco Ignacio Revuelta Domínguez Secretary
  3. Joaquín Paredes Labra Committee member

Type: Thesis

Teseo: 454613 DIALNET


The current situation of technological revolution and associated social and economic transformation, together with the need of European universities to conform to the European Higher Education Area is posing new challenges for the accounting trade, with implications concerning Accounting Education at university level. Among these is the requirement to help undergraduates acquire the competences that apply to their professional profile so as to enable them to join and actively participate in their trade. In line with this, this study has set out to design, apply and assess a competence-based teaching and evaluation model of university Accounting Education based on a pedagogical approach that integrates a) active and meaningful learning, b) the fostering of collaborative learning, c) the use of test rubrics, and d) blended learning. The methological basis for the research is rooted in so-called «Educational Evaluation Research», in turn using a strategy of «Design-Based Research». The main results show, that the model, called MANCOMA, is feasible, flexible, impartial, reliable and valid. It has enabled a full integration of teaching and assessment of the acquisition of the components of the competence in question, in turn facilitating the process of relevant decision-making. The model serves both as a methodological tool and an information system that enables to give a solution to identified problems and has also shown an improvement in learning results. However, it has not been able to fully reduce the excess in workload and effort that the implementation of the model demands mainly from the teacher.