Interactive Learning Objects «Oia» in the Teaching of International Financial Reporting Standards «Ifrs».

Abstract

Aim/Purpose The objective of the research is to identify and evaluate the learning process of international financial reporting standards "IFRS" supported by interactive learning objects "OIA" BackgroundThe implementation of IFRS in Colombia requires new dynamics in accounting education in the classroom with dynamic learning tools. MethodologyThe methodology proposes a mixed qualitative and quantitative analysis of information, using the questionnaire as an instrument for data collection as a test before and after the use of the OIA. The sample is represented by students from two Colombian universities in the Public Accounting program in the subject of liabilities. ContributionThis review allows to deepen in the learning process the need to link more and more frequently the interactivity as a tool to improve the understanding of concepts. FindingsThe results obtained indicate that the IROs are a tool that allows a better understanding of theoretical concepts such as IFRS, argued by the improvement in the results of students by linking tools such as video tutorials and guides supported by cybernetics. Recommendations for PractitionersIt is recommended to professionals and researchers to advance new evaluations with longer periods of time to identify if it is a true learning or just a momentary memory due to the virtual supports Recommendations for Researchers The application of research in new virtual environments. Impact on SocietyIn the social sphere, the research helps to reflect on the teaching exercise, the master class, the role of the teacher, the teaching process and the need to rethink the instruments used in university teaching. Future ResearchThe article becomes a base document for future research to deepen aspects such as virtual learning, learning supported by e-media, learning and the need for teacher presence, student engagement in virtuality.