This article addresses the problems of directing independent work in the Accounting and Finance career, which is not used in all its manifestations to contribute to the formation of competences, through the systematization and generalization of the professional situations that it faces the student in his labor practice.
It is also interested in the diversity of educational influences that the speakers acquire in the execution of independent work from the direction of the teacher and the levels of help that the tutor can provide. In this process, evaluation is conceived as an effective instrument, which not only measures the result, but also incorporates various forms of intervention, participation and construction of meanings and meanings before the knowing object. In this sense, a participatory and integrated evaluation system is proposed, where value judgments are expressed that relate both what the student has learned, and the experiences and advice of teachers and tutors, in achieving the dynamics of work evaluation. independent in the subject of Audit I.
Introduction
The training process for accountants requires a continuous dynamic that contributes to the development of professional skills to achieve successful performance in future work activities. The pedagogical components and the didactic categories must be integrated into this dynamic, determining a developer learning in the students.
In the Accounting and Finance program, insufficiencies in the development of basic professional competences are appreciated, assuming the criteria offered by pedagogical practice, where the poor direction of the independent work process is demonstrated, from the teacher's guidance, the execution of the students, and the lack of clarity that tutors have to provide the levels of help necessary in the management of knowledge by students.
From these manifestations, it is valid to clarify the importance and need of independent work management in the training of professionals, and the various scenarios of professional action where they can be executed and controlled.
The direction of independent work is a process whose quality is the empowerment of learning in students, in such a way that it reaches higher levels of development in an integral way, and forms, in them, cognitive independence.
This process does not involve, only the student, as manager of learning, and the teacher as guider and controller of the results. It intervenes other figures of essential importance in the formative development of the students. This is the case of the tutor, tutor tutor, tutor of the professional practice, which provides the student with the necessary levels of help in carrying out the study, sometimes becoming a sender and other times a receiver, to promote an interactive process of exchange of experiences and important information to carry out the proposed tasks.
When this participatory process is achieved, independent work guarantees students the skills, knowledge and essential values derived from the integration of activities and tasks, which can be carried out in the various action scenarios, whether in the face-to-face spaces, such as in the face-to-face. In this sense, assuming independent work as a method of organization, dynamics and evaluation of independent study, and not as an activity that has to be carried out at a certain moment, in or outside the classroom.
Therefore, promoting the direction of independent work from the subject of Audit I, contributes to the most effective development of professional practice, where the student faces complex professional situations, and can, from the competences reached, provide coherent and creative solutions.
In the subject of Audit I, independent work is assumed as a method that stimulates the realization of multiple learning activities and actions, carried out by students in order to develop professional skills related to this discipline.
In this sense, when directing independent work, three essential stages are taken into account, which are related to the organization, execution and evaluation of the study activities to be carried out, either independently, in groups, or with help from information and communication technologies.
This process would be structured as follows:
For this process to achieve its objectives, in the effectiveness of learning, the student must rely on self-learning strategies that have been developed in the development of the training process.
You should take into account the degree of knowledge achieved up to that moment, what you need to develop the new proposed goals, how you will carry out the actions, and whether the results you achieve correspond to your cognitive needs, those expected by the group and those that the teacher for the control and evaluation of their learning.
In this process, evaluation is an essential link, because it expresses the level of achievement achieved in the self-learning process and the effectiveness of the process of directing independent work.
In the present work some experiences are exposed about the development of evaluation procedures, in order to control, measure, qualify and evaluate the performance of students in the development of independent work, in the subject of Audit I.
Development
The evaluation is a link of the didactics that allows to continuously diagnose and redesign the learning process, with the purpose of perfecting the training and development of professional skills in students.
In the bibliography consulted, the term diagnostic evaluation is addressed as the method of determining the preparation and the conditions presented by the managers and actors of the teaching and learning process, at a given moment, as well as formative evaluation, as the method of measuring the development achieved from three procedures: self-evaluation, co-evaluation and hetero-evaluation.
For the evaluation to be an instrument that measures effectiveness, efficiency, and efficiency in self-learning, through independent work, in the subject of Audit I, it must have the following characteristics:
- That it allows self-correcting educational action on a continuous basis. That it extends throughout the entire educational process. That it involves the entire educational system as a whole and the plurality of agents that intervene in the entire educational process. That it allows regulating and guide the teaching-learning processes, through a formative and continuous evaluation, that is articulated in a framework of values that transcends exclusively academic ones, that have an integrated and coherent character, emphasizing both the instructional and educational objectives, which are They refer to the formation of attitudes and values. That the evaluation of educational processes is the responsibility of teachers, tutors and students as actors and architects of those processes. That it is oriented to the development of competences and capacities,instead of just observable behaviors or performance. That guides both the student and the teacher and the evaluation process itself and the dynamics of the training process in general. That it collects information not only on the progress of students from the point of conceptual, procedural and attitudinal view, but also of all the other aspects that interact in it: teacher performance, methodology, resources, relationships, among others.methodology, resources, relationships, among others.methodology, resources, relationships, among others.
In this sense, a participatory and integrated evaluation system is proposed, where evaluative judgments are expressed that relate both what the student has learned and the experiences and advice of the teachers and tutors. For this, the participatory evaluation:
- It must be systemic and inclusive, it must have a process nature, it must be eminently formative, it must be contextualized, it must be coherent in two ways: a) epistemologically and b) in relation to the educational project in which it is inserted. It must be diverse, it must emerge and expand through negotiation, it must enhance the participative and constructive, it must try to be comprehensive and motivating, it must employ multiple methods and sources of information, it must be governed by ethics.
According to this proposal, it becomes complex to achieve the dynamics of the evaluation of the independent work in the subject of Audit I, for which the following methodological requirements are proposed that allow the development of each element treated.
1. The teacher and / or tutor must follow a strategy that allows directing the content to be learned based on the interests of the students.
2. To do this, it must propose certain problem situations that generate cognitive conflicts in students, constant questioning, an inventory of previously acquired and systematized knowledge, and thus lead them to establish new learning needs.
3. In order to establish a level of control over what has been learned, the student will constantly approach his criteria on evaluative and reflective judgments that, by mutual agreement, will lead him to the new to learn.
4. At this time the evaluation obtained will constitute an intensive. The evaluation procedure will be selective.
5. In a second level of development, the student will feel the need to face the new content and establish new strategies to understand the problems that arise.
6. In this way, the student will be involved with the teacher and / or tutor in the construction of the content, achieving discussions and questions that determine new solutions to the problems posed.
7. To stimulate the activity, the method, the means and the strategies will be related to the participatory techniques, creating a favorable climate in or outside the classroom, where the learning activity is taking place, and where students agree and participate in the decisions that are made.
8. The evaluation will constitute a recognition pattern that the student must assume as a result of the relationships between the dynamic categories that he has configured and that are the expression of these new essential qualities and traits.
9. The procedures used to evaluate constitute a motivating element for the establishment of strategies aimed at self-learning and the systematization of what has been learned.
In this way the teacher and / or tutor will have achieved:
- Fulfill its proposed objective, address the content and facilitate the student's way of reaching, individually and with the help of the group, new knowledge patterns.
Similarly, the student will have achieved:
- Establish their own pattern of results according to learning and that of the rest of the group, conduct self-learning strategies on the needs to deepen and enrich the contents acquired in the development of independent work, and establish new patterns of individual and collective learning.
Conclusions
The considerations made on the evaluation of the process of directing independent work will promote the participatory and constructive nature of the self-learning process, taking the student to a fundamental level within said process, stimulating the approach, by themselves, of unforeseen situations by the teacher or the tutor; as a result of the advances and needs, that both individually and as a group, are created.
The teacher and / or tutor will require sufficient knowledge of their science and didactics to face this conception of the process.
From this conception of evaluation, it is not a matter of reducing the process of directing independent work to the evaluation system, but on the contrary, promoting, through the evaluation system, dynamizing this process.
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