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El espacio virtual de aprendizaje Sicodinet: un proceso de reingeniería formativa en contabilidad de costes y de gestión

Authors: Mendaña-Cuervo, C.; López-González, E.;

El espacio virtual de aprendizaje Sicodinet: un proceso de reingeniería formativa en contabilidad de costes y de gestión

Abstract

RESUMEN El modelo clásico de enseñanza de la Contabilidad ha suscitado numerosas críticas tanto en nuestro país como en el exterior, principalmente por los académicos dedicados a la misma y, en menor medida, por los profesionales de esta rama de actividad. Así, tanto la Accounting Education Change Commission (AECC) de la American Accounting Association (AAA) como International Federation of Accounting (IFAC) han planteado la necesidad de reformar el currículum contable, incorporando mecanismos que faciliten al alumno la promoción de actitudes de aprendizaje continuo, fomentando capacidades intelectuales, interpersonales y de comunicación. Para tratar de paliar las deficiencias anteriores y responder a las necesidades sociales que se le exige a la formación contable universitaria, dentro de las demandas globales exigidas a la Universidad, la enseñanza de esta disciplina puede verse reforzada con la incorporación de las Tecnologías de la Información y de las Comunicaciones. A este respecto, en el presente trabajo se presenta el Entorno Virtual de Aprendizaje SICODINET, desarrollado en el ámbito de estas disciplinas en la Universidad de León, como un proyecto que trata de adaptar en la medida de lo posible las tradicionales técnicas de enseñanza en este ámbito a la nueva realidad que impone la sociedad de la información.

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Keywords

Contabilidad de costes, Nuevas tecnologías, Espacio Virtual de Aprendizaje, Contabilidad de gestión

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This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
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influence
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