Simulator-mediated learning: enhancing accounting teaching-learning processes in higher education

Abstract

The literature has identified a significant dropout of students at the transition from high school to higher education, especially in areas related to mathematics. Therefore, new didactic tools have been identified to help teachers in the process of knowledge transfer, as simulators are an increasingly popular tool in their integration into educational environments. However, there is a lack of relevant research on the use of simulators in accounting education, which underlines the need for this study in a little explored area. For this reason, a study was conducted to analyze the impact perceived by university students in the city of Medellin on the use of a simulator to calculate the depreciation rate of assets. This was an exploratory study with a mixed approach, in which 45 students from a public university in the city participated. The results reflect the positive effects of the use of simulators in the classroom, such as consolidation of knowledge, agility in performing application exercises and better understanding of the content, allowing the conclusion that these technologies effectively mediate the teaching-learning processes in higher education. The study demonstrated the positive impact of simulator-mediated learning in higher education for the teaching of accounting subjects, with a high level of acceptance by students, increasing student motivation, content comprehension, and participatory behavior in the classroom. Although the study highlights the effectiveness of simulators as a teaching tool, it also indicates the need for further research on issues such as implementation costs and affective impact.

Keywords:

• Active learning
• mathematics teaching
• higher education
• educational assessment
• information technology

REVIEWING EDITOR:

• Shuyan Wang, The University of Southern Mississippi, United States

SUBJECTS:

• Technology in Education
• Higher Education
• Study of Higher Education

Ethical approval

All participants were provided with consents that highlight their voluntary participation, how the data will be used in the research and how their confidentially will be maintained during and after the study.

Consent to participate

Consents were obtained from the participants’ parents to maintain the ethical standards within this study.

Author contributions

At the culmination of this article, we present a statement outlining the individual contributions of each author. Diana Gaviria significantly contributed to the conception and design, providing invaluable insights into the conceptual framework. Juan Arango and Alejandro Valencia-Arias played key roles in the analysis and interpretation of the data, leveraging their technical acumen for seamless integration of simulation components. Lemy Bran-Piedrahita meticulously conducted data analysis, adding depth to the survey findings. Ángel Marcelo Rojas Coronel contributed substantially to the discussion on participatory behavior, offering thoughtful interpretations. Alejandra Romero Díaz dedicated efforts to exploring motivational aspects, enriching the overall narrative. All authors actively participated in the drafting and critical revision of the paper, ensuring intellectual content and methodological rigor. In unanimous agreement, all authors have approved the final version for publication, and each is committed to being accountable for all aspects of the work.

Disclosure statement

No potential conflict of interest was reported by the author(s).

Data availability statement

The data that supper the findings of this study are available from the corresponding author, upon reasonable request

Additional information

Notes on contributors

Diana Gaviria

Diana Gaviria graduated with a Bachelor’s degree in Public Accounting from Jaime Isaza Cadavid Polytechnic, followed by a Specialization in Financial Management from Latin American Autonomous University, and a Master’s degree in Accounting from the University of Medellín. She specializes in interactive learning objects and is certified in International Financial Reporting (CertIFR) by the Association of Chartered Certified Accountants (ACCA). She currently holds a position as a lecturer at the Metropolitan Technological Institute (ITM) in Medellín.

Juan Arango

Juan Arango earned his degree in Civil Engineering from the National University of Colombia. He furthered his education with a Specialization in Didactics of Sciences from the Pontifical Bolivarian University and a Master’s degree in Education Teaching from the University of Manizales. With a wealth of experience, he has previously held full-time lecturing positions at ITM (2006-2014) and Lasallista University Corporation of Caldas (1984-2006), and currently serves as a part-time lecturer at ITM.

Alejandro Valencia-Arias

Alejandro Valencia-Arias holds a Ph.D. in Management Engineering from the National University of Colombia, a Master of Sciences degree in Computer Sciences, and a Bachelor of Engineering degree in Management Engineering. With over twelve years of experience in academia, he has contributed significantly to his field, publishing numerous books and articles. His research interests encompass entrepreneurship, simulation, marketing research, and e-learning.

Lemy Bran-Piedrahita

Lemy Bran Piedrahita is a Health Administrator from the Universidad de Antioquia, specializing in Management from the Fundación Universitaria CEIPA. He holds a Master’s degree in Government and Public Policy from the Universidad EAFIT and is currently pursuing a Ph.D. in Political and Legal Studies at the Universidad Pontificia Bolivariana. As a research professor at the Corporación Universitaria Americana and a lecturer at the Instituto Tecnológico Metropolitano ITM in Medellín, he focuses on government, political science, geopolitics, peace, and conflict studies.

Ángel Marcelo Rojas Coronel

Angel Marcelo Rojas Coronel serves as an Associate Professor at the School of Mechanical and Electrical Engineering at the University Señor de Sipán. He is also a Consultant in Energy Efficiency. He holds a Bachelor’s degree in Mechanical and Electrical Engineering from Lord of Sipán University, Peru, and a Master’s degree in Mechanical and Electrical Engineering Sciences, specializing in Energy, from Pedro Ruiz Gallo National University, Peru.

Alejandra Romero Díaz

Alejandra Romero Díaz holds a Bachelor’s degree in Education, a Master’s degree in Management and Quality Assurance in Higher Education, a Master’s degree in Education, and a Doctorate in Education. As an OECD researcher in Social Sciences and the Director of Degrees and Titles at the Institute for Education Quality at the University of San Martín de Porres, she oversees innovative projects in Social Sciences and teaches at various universities nationwide.