Diseño y desarrollo de Learning Objects, integrados en un aula virtual, enfocados al aprendizaje de la contabilidad general

Abstract

A study of the use of learning Objects (LO) integrated in a virtual classroom and the learning developed by students of basic accounting was conducted focusing on the use of viable mechanisms for its implementation as a teaching tool for teachers. A virtual classroom was designed, and the developed Learning Objects were integrated using the constructivist paradigm which has a didactic content. The LO were developed to achieve an educational goal. The LO also includes a range of activities with information, interaction and practical exercises in order to reach meaningful learning, in which, they were applied on group of students called quasi-experimental. The obtained data was compared with a control group which developed their learning in a conventional way. The statistical test used was t-Student setting a significance level of 5%. The alternative hypothesis was rejected determining that the t value in the range of the solution. It was determined that the difference between the averages is significant and it cannot be attributed by chance. It is concluded that learning is enhanced by the application of these resources. Thus, it is recommended to consider alternatives based on the development of skills through the experimentation and interactivity in the accounting learning.