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Impact of curricular internships in accounting on university students: an empirical study in Spain

  • Cristina Pérez-Espés [1] ; Mercedes Cervera Oliver [1] ; Francisca Cea D'Ancona [1]
    1. [1] Universidad Autónoma de Madrid

      Universidad Autónoma de Madrid

      Madrid, España

  • Localización: Revista de contabilidad = Spanish accounting review: [RC-SAR], ISSN 1138-4891, Vol. 26, Nº 2, 2023, págs. 213-228
  • Idioma: inglés
  • DOI: 10.6018/rcsar.464441
  • Títulos paralelos:
    • Impacto de las prácticas curriculares en contabilidad en los estudiantes universitarios: un estudio empírico en España
  • Enlaces
  • Resumen
    • español

      Diversas organizaciones, comisiones y comités destacan la importancia de la enseñanza de los futuros profesionales de la contabilidad mediante la combinación de la formación teórica y la práctica profesional. La universidad debe garantizar una profesión contable a través de graduados que puedan responder a las necesidades y cambios globales de la sociedad. Las prácticas curriculares, propicias para el aprendizaje experiencial, permiten al estudiante integrar el aprendizaje en el aula con la práctica profesional, así como trasladar a la realidad conceptos teóricos abstractos. Cada vez son más las universidades que incluyen la asignatura de prácticas dentro de sus planes de estudio. Todo ello hace interesante analizar el impacto que estas prácticas tienen en los estudiantes universitarios. En este artículo se presenta, mediante análisis factorial y la técnica de ecuaciones estructurales, un modelo que evalúa de forma exhaustiva el impacto de las prácticas curriculares en el ámbito contable sobre los estudiantes. La información necesaria para estimar el modelo se obtuvo a través de un cuestionario presentado a los estudiantes al final de su período de prácticas. La encuesta fue cumplimentada por 279 estudiantes pertenecientes a los Grados en Administración y Dirección de Empresas y en Economía de la Universidad Autónoma de Madrid

    • English

      Various organizations, commissions and committees highlight the importance of teaching future accounting professionals through the combination of theoretical training and professional practice. The university must guarantee an accounting profession through graduates who can respond to the needs and global changesof the society. Curricular internships, conducive to experiential learning, allow the student to integrate classroom learning with professional practice, as well as to translate abstract theoretical concepts into reality.An increasing number of universities include the subject of internships within their curricula. All of this makes it interesting to analyse the impact these internships have on university students. This article presents,through factor analysis and the technique of structural equations, a model that comprehensively evaluatesthe impact of curricular internships in the accounting field on students. The information necessary to estimate the model was obtained through a questionnaire presented to students at the end of their internship period. The survey was completed by 279 students belonging to the Degrees in Business Administration and Management and in Economics at the Autonomous University of Madrid.

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