Gestión de la actividad no presencial y autoevaluación de competencias = Management of student learning outside the classroom and the self-evaluation of competences

La asignatura troncal “Evaluación Psicológica” de los estudios de Psicología y delestudio de grado “Desarrollo humano en la sociedad de la información” de laUniversidad de Girona consta de 12 créditos según la Ley Orgánica de Universidades.Hasta el año académico 2004-05 el trabajo no presencial del alumno consistía en larealización de una evaluación psicológica que se entregaba por escrito a final de curso yde la cual el estudiante obtenía una calificación y revisión si se solicitaba. En el caminohacia el Espacio Europeo de Educación Superior, esta asignatura consta de 9 créditosque equivalen a un total de 255 horas de trabajo presencial y no presencial delestudiante. En los años académicos 2005-06 y 2006-07 se ha creado una guía de trabajopara la gestión de la actividad no presencial con el objetivo de alcanzar aprendizajes anivel de aplicación y solución de problemas/pensamiento crítico (Bloom, 1975)siguiendo las recomendaciones de la Agencia para la Calidad del Sistema Universitariode Cataluña (2005). La guía incorpora: los objetivos de aprendizaje, los criterios deevaluación, la descripción de las actividades, el cronograma semanal de trabajos paratodo el curso, la especificación de las tutorías programadas para la revisión de losdiversos pasos del proceso de evaluación psicológica y el uso del foro para elconocimiento, análisis y crítica constructiva de las evaluaciones realizadas por loscompañeros

Effective corporate governance : experimental evidence on international auditors'judgments and the contribution of financial accounting education

1 Summary This dissertation deals with two major aspects of corporate governance that grew in importance during the last years: the internal audit function and financial accounting education. In three essays, I contribute to research on these topics which are embedded in the broader corporate governance literature. The first two essays consist of experimental investigations of internal auditors' judgments. They deal with two research issues for which accounting research lacks evidence: The effectiveness of internal controls and the potentially conflicting role of the internal audit function between management and the audit committee. The findings of the first two essays contribute to the literature on internal auditors' judgment and the role of the internal audit function as a major cornerstone of corporate governance. The third essay theoretically examines a broader issue but also relates to the overall research question of this dissertation: What contributes to effective corporate governance? This last essay takes the perspective that the root for quality corporate governance is appropriate financial accounting education. r develop a public interest approach to accounting education that contributes to the literature on adequate accounting education with respect to corporate governance and accounting harmonization. The increasing importance of both the internal audit function and accounting education for corporate governance can be explained by the same recent fundamental changes that still affect accounting research and practice. First, the Sarbanes-Oxley Act of 2002 (SOX, 2002) and the 8th EU Directive (EU, 2006) have led to a bigger role for the internal audit function in corporate governance. Their implications regarding the implementation of audit committees and their oversight over internal controls are extensive. As a consequence, the internal audit function has become increasingly important for corporate governance and serves a new master (i.e. the audit committee) within the company in addition to management. Second, the SOX (2002) and the 8th EU Directive introduced additional internal control mechanisms that are expected to contribute to the reliability of financial information. As a consequence, the internal audit function is expected to contribute to a greater extent to the reliability of financial statements. Therefore, effective internal control mechanisms that strengthen objective judgments and independence become important. This is especially true when external- auditors rely on the work of internal auditors in the context of the International Standard on Auditing (ISA) 610 and the equivalent US Statement on Auditing Standards (SAS) 65 (see IFAC, 2009 and AICPA, 1990). Third, the harmonization of international reporting standards is increasingly promoted by means of a principles-based approach. It is the leading approach since a study of the SEC (2003) that was required by the SOX (2002) in section 108(d) was in favor of this approach. As a result, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) commit themselves to the development of compatible accounting standards based on a principles-based approach. Moreover, since the Norwalk Agreement of 2002, the two standard setters have developed exposure drafts for a common conceptual framework that will be the basis for accounting harmonization. The new .framework will be in favor of fair value measurement and accounting for real-world economic phenomena. These changes in terms of standard setting lead to a trend towards more professional judgment in the accounting process. They affect internal and external auditors, accountants, and managers in general. As a consequence, a new competency set for preparers and users of financial statements is required. The basil for this new competency set is adequate accounting education (Schipper, 2003). These three issues which affect corporate governance are the initial point of this dissertation and constitute its motivation. Two broad questions motivated a scientific examination in three essays: 1) What are major aspects to be examined regarding the new role of the internal audit function? 2) How should major changes in standard setting affect financial accounting education? The first question became apparent due to two published literature reviews by Gramling et al. (2004) and Cohen, Krishnamoorthy & Wright (2004). These studies raise various questions for future research that are still relevant and which motivate the first two essays of my dissertation. In the first essay, I focus on the role of the internal audit function as one cornerstone of corporate governance and its potentially conflicting role of serving both management and the audit committee (IIA, 2003). In an experimental study, I provide evidence on the challenges for internal auditors in their role as servant for two masters -the audit committee and management -and how this influences internal auditors' judgment (Gramling et al. 2004; Cohen, Krishnamoorthy & Wright, 2004). I ask if there is an expectation gap between what internal auditors should provide for corporate governance in theory compared to what internal auditors are able to provide in practice. In particular, I focus on the effect of serving two masters on the internal auditor's independence. I argue that independence is hardly achievable if the internal audit function serves two masters with conflicting priorities. The second essay provides evidence on the effectiveness of accountability as an internal control mechanism. In general, internal control mechanisms based on accountability were enforced by the SOX (2002) and the 8th EU Directive. Subsequently, many companies introduced sub-certification processes that should contribute to an objective judgment process. Thus, these mechanisms are important to strengthen the reliability of financial statements. Based on a need for evidence on the effectiveness of internal control mechanisms (Brennan & Solomon, 2008; Gramling et al. 2004; Cohen, Krishnamoorthy & Wright, 2004; Solomon & Trotman, 2003), I designed an experiment to examine the joint effect of accountability and obedience pressure in an internal audit setting. I argue that obedience pressure potentially can lead to a negative influence on accountants' objectivity (e.g. DeZoort & Lord, 1997) whereas accountability can mitigate this negative effect. My second main research question - How should major changes in standard setting affect financial accounting education? - is investigated in the third essay. It is motivated by the observation during my PhD that many conferences deal with the topic of accounting education but very little is published about what needs to be done. Moreover, the Endings in the first two essays of this thesis and their literature review suggest that financial accounting education can contribute significantly to quality corporate governance as argued elsewhere (Schipper, 2003; Boyce, 2004; Ghoshal, 2005). In the third essay of this thesis, I therefore focus on approaches to financial accounting education that account for the changes in standard setting and also contribute to corporate governance and accounting harmonization. I argue that the competency set that is required in practice changes due to major changes in standard setting. As the major contribution of the third article, I develop a public interest approach for financial accounting education. The major findings of this dissertation can be summarized as follows. The first essay provides evidence to an important research question raised by Gramling et al. (2004, p. 240): "If the audit committee and management have different visions for the corporate governance role of the IAF, which vision will dominate?" According to the results of the first essay, internal auditors do follow the priorities of either management or the audit committee based on the guidance provided by the Chief Audit executive. The study's results question whether the independence of the internal audit function is actually achievable. My findings contribute to research on internal auditors' judgment and the internal audit function's independence in the broader frame of corporate governance. The results are also important for practice because independence is a major justification for a positive contribution of the internal audit function to corporate governance. The major findings of the second essay indicate that the duty to sign work results - a means of holding people accountable -mitigates the negative effect of obedience pressure on reliability. Hence, I found evidence that control .mechanisms relying on certifications may enhance the reliability of financial information. These findings contribute to the literature on the effectiveness of internal control mechanisms. They are also important in the light of sub-certification processes that resulted from the Sarbanes-Oxley Act and the 8th EU Directive. The third essay contributes to the literature by developing a measurement framework that accounts for the consequences of major trends in standard setting. Moreovér, it shows how these trends affect the required .competency set of people dealing with accounting issues. Based on this work, my main contribution is the development of a public interest approach for the design of adequate financial accounting curricula. 2 Serving two masters: Experimental evidence on the independence of internal auditors Abstract Twenty nine internal auditors participated in a study that examines the independence of internal auditors in their potentially competing roles of serving two masters: the audit committee and management. Our main hypothesis suggests that internal auditors' independence is not achievable in an institutional setting in which internal auditors are accountable to two different parties with potentially differing priorities. We test our hypothesis in an experiment in which the treatment consisted of two different instructions of the Chief audit executive; one stressing the priority of management (cost reduction) and one stressing the priority of the audit committee (effectiveness). Internal auditors had to evaluate internal controls and their inherent costs of different processes which varied in their degree of task complexity. Our main results indicate that internal auditors' evaluation of the processes is significantly different when task complexity is high. Our findings suggest that internal auditors do follow the priorities of either management or the audit committee depending on the instructions of a superior internal auditor. The study's results question whether the independence of the internal audit function is actually achievable. With our findings, we contribute to research on internal auditors' judgment and the internal audit function's independence in the frame of corporate governance.

New Product Development (NPD) Success Factors: A Review of the Literature

This paper reviews the literature on managerially actionable new product development success factors and summarises the field in a classic managerial framework. Because of the varying quality, breadth and scope of the field, the review only contains post-1980 studies of tangible product development that are of a rigorous scientific standard. Success is interpreted as a commercial success. The field has gained insight into a broad set of factors that vary in scope, abstraction and context. Main areas that contribute to NPD success are top management support exhibited through resource allocation and communicating the strategic importance of NPD in the organisation. The right projects need to be selected for investment at the beginning of the process and should be aligned to the organisation's internal competencies and the external environment. The NPD process should use cross-functional teams and a competent project champions. Marketing research competency is crucial, as an understanding of the market, customers and competitors is repeatedly highlighted. Product launch competency was also consistently shown to be important. In terms of controlling the NPD process, strict project gates are required to maintain control.

Maximizing Benefits in Information Technology Outsourcing

Information Technology (IT) outsourcing has traditionally been seen as a means to acquire newresources and competencies to perform standard tasks at lowered cost. This dissertationchallenges the thought that outsourcing should be limited to non-strategic systems andcomponents, and presents ways to maximize outsourcing enabled benefits while minimizingassociated risks. In this dissertation IT outsourcing is approached as an efficiency improvement and valuecreationprocess rather than a sourcing decision. The study focuses on when and how tooutsource information technology, and presents a new set of critical success factors foroutsourcing project management. In a case study it re-validates the theory-based propositionthat in certain cases and situations it is beneficial to partly outsource also strategic IT systems. The main contribution of this dissertation is the validation of proposal that in companies wherethe level of IT competency is high, managerial support established and planning processes welldefined,it is possible to safely outsource also business critical IT systems. A model describing the critical success factors in such cases is presented based on existing knowledge on the fieldand the results of empirical study. This model further highlights the essence of aligning IT andbusiness strategies, assuming long-term focus on partnering, and the overall target ofoutsourcing to add to the strengths of the company rather than eliminating weaknesses.

Learning through Computer Model Improvisations

It has been convincingly argued that computer simulation modeling differs from traditional science. If we understand simulation modeling as a new way of doing science, the manner in which scientists learn about the world through models must also be considered differently. This article examines how researchers learn about environmental processes through computer simulation modeling. Suggesting a conceptual framework anchored in a performative philosophical approach, we examine two modeling projects undertaken by research teams in England, both aiming to inform flood risk management. One of the modeling teams operated in the research wing of a consultancy firm, the other were university scientists taking part in an interdisciplinary project experimenting with public engagement. We found that in the first context the use of standardized software was critical to the process of improvisation, the obstacles emerging in the process concerned data and were resolved through exploiting affordances for generating, organizing, and combining scientific information in new ways. In the second context, an environmental competency group, obstacles were related to the computer program and affordances emerged in the combination of experience-based knowledge with the scientists' skill enabling a reconfiguration of the mathematical structure of the model, allowing the group to learn about local flooding.

The Challenges Of Implementing High Performance Work Practices In The Nonprofit Sector

The last economic crisis raised huge challenges for nonprofit organizations. It is now critical for nonprofit organizations to show not only their social legitimacy but also their efficiency and competency to claim for grants (Kearns, Bell, Deem, & McShane, 2012). High Performance Work Practices (HPWP) are a way to foster performance and thus to answer challenges nonprofit organizations are currently facing. However, such practices have until then only been considered for the corporate world. The entire philosophy behind nonprofit organizations contrasts radically from the for-profit sector. Human resources management in particular may differ as well. The aim of this article is precisely to analyze the challenges of implementing HPWP in nonprofit organizations. In order to explore those challenges, we study the HR practices of a nonprofit organization based in UK that struggles against poverty. Discussion of results highlights good practices that should be applied along the nonprofit sector.

Assessment of critical competences required in managing end-user driven businesses in a global forest products compa

Työn pääasiallisena tavoitteena on selvittää ydinosaamista, jota tarvitaan kansainvälisen metsäteollisuusyrityksen loppukäyttäjävetoisessa liiketoiminnassa. Lisäksi tavoitteena on laatia kompetenssimalli, jota voidaan käyttää mm. rekrytoinnissa, koulutuksen ja työnkierron suunnittelussa. Tarkoituksena on tarkastella sekä tällä hetkellä että tulevaisuudessa tarvittavia ydinosaamisia. Työ keskittyy myyntihenkilöiden kompetenssien kuvaamiseen. Kirjallisuuden ja asiantuntijoiden haastattelujen avulla on selvitetty. kompetensseihin liittyviä asioita ja käsitteitä, kuten organisaation oppiminen, innovaatiot sekä asiakaslähtöisyys. Tämän jälkeen on kartoitettu case-yrityksen kartonkiyksikön myyntihenkilökunnan kompetensseja. Kompetenssikartoitus on tehty teemahaastattelujen avulla sekä lisäksi on käytetty työn aikana laadittua kompetenssimatriisia. Saatuja tuloksia on verrattu yhden asiakkaan näkemyksiin. Tulosten mukaan kolme tärkeintä tämän hetken kompetenssia ovat: holistinen näkemys asioista, suhteiden rakentaminen ja kielitaito. Tulevaisuuden tärkeimpiä kompetensseja puolestaan ovat: asiakaslähtöisyys, sähköinen kaupankäynti ja suhteiden rakentaminen. Lopuksi on käsitelty yleisiä metsäteollisuuden tulevaisuuden haasteita sekä annettu joitain kehitysideoita kompetenssien kehittämistä varten.

Entrepreneurial skills and over-education five years later. A comparison between Spain and the Netherlands

[cat] El fenòmen de la sobre-educació és freqüent i persistent a molts països. En aquest article estudiem el paper de les habilitats emprenedores en evitar la sobre-educació a la primera feina, i en sortir d’una situació de sobre-educació cinc anys després. Comparem els resultats d’Espanya i Holanda, dos països que difereixen en el seu sistema educatiu i mercat de treball. Els resultats mostren que les habilitats emprenedores ajuden a evitar i/o sortir de la sobre-educació només a Espanya, on el sistema educatiu és més flexible i menys vinculat amb el mercat de treball. En general, els nostres resultats recolzen les polítiques que promocionen el desenvolupament d’habilitats emprenedores al sistema educatiu espanyol.

Entrepreneurial skills and over-education five years later. A comparison between Spain and the Netherlands

[cat] El fenòmen de la sobre-educació és freqüent i persistent a molts països. En aquest article estudiem el paper de les habilitats emprenedores en evitar la sobre-educació a la primera feina, i en sortir d’una situació de sobre-educació cinc anys després. Comparem els resultats d’Espanya i Holanda, dos països que difereixen en el seu sistema educatiu i mercat de treball. Els resultats mostren que les habilitats emprenedores ajuden a evitar i/o sortir de la sobre-educació només a Espanya, on el sistema educatiu és més flexible i menys vinculat amb el mercat de treball. En general, els nostres resultats recolzen les polítiques que promocionen el desenvolupament d’habilitats emprenedores al sistema educatiu espanyol.

Elements del practicum que afavoreixen la transferència de competències

El pràcticum és un entorn privilegiat per a la transferència de competències. Des d"aquesta perspectiva, s"ha desenvolupat el projecte «Anàlisi i avaluació de la transferibilitat de competències professionals de l"Educació Social en els centres de pràctiques» (2008MQD155) a la Universitat de Barcelona durant els cursos 2008-2010. La complexitat de l"objecte d"estudi aconsellava la utilització de mètodes qualitatius. Es va optar per un disseny d"investigació-acció a partir d"espais de reflexió. Des de la percepció dels participants, s"han identificat un conjunt d"elements que afavoreixen la transferència de competències en el marc del pràcticum, entre els quals cal destacar la necessitat d"una planificació conjunta i d"una planificació específica des de cadascun dels escenaris formatius vertebrada des de la reflexió-acció de la pràctica de l"estudiant. Per fer-ho possible, és necessari que els centres de pràctiques i els centres universitaris es reconeguin corresponsables de la formació pràctica.

Protocol per a la implantació d'eines didàctiques virtuals: competències i habilitats adquirides pels estudiants

L"adaptació al nou espai europeu d"educació superior (EEES) ha plantejat alguns canvis en l"enfocament de la formació universitària al nostre país. On abans era el docent el protagonista, ara és l"estudiant el que pren el rol d"actor principal de la seva formació, i l"aprenentatge s"orienta cap a una autonomia i reflexió més grans. En aquest escenari, les noves tecnologies ofereixen un ampli ventall d"opcions per millorar els processos formatius. En aquests sentit, el Grup d"Innovació Docent G IDEA ha participat activament en aquest procés d"adaptació des de ja fa uns quants anys, i ha creat una sèrie de recursos docents digitals que han estat àmpliament provats en diversos ensenyaments de la Facultat d"Economia i Empresa de la Universitat de Barcelona. L"objectiu d"aquest article és presentar el protocol dissenyat per l"equip d"investigadors del G IDEA per implantar aquestes eines didàctiques (webquestes i exercicis tutoritzats), i també els resultats d"una enquesta de satisfacció sobre les competències i habilitats adquirides pels nostres estudiants en la utilització dels recursos. Els resultats mostren, d"una banda, que no ha estat possible crear un mateix protocol aplicable a tots els recursos, a causa de les diferències en els objectius didàctics de les distintes eines docents implantades. D"altra banda, la valoració que els estudiants fan de la utilització de les eines és molt positiva, tot i que hi ha algunes diferències entre els recursos analitzats. Conèixer la valoració que l"alumnat fa d"aquests recursos permet al grup d"investigadors poder-los millorar i adequar al perfil dels estudiants perquè aquests en puguin treure el màxim profit possible.

Actividades de aprendizaje y evaluación a través del Campus Virtual. Experiencia en Fisiología y Fisiopatología I del Grado de Farmacia

[spa] Nuestro objetivo consiste en fomentar, entre alumnos internos del Departamento de Fisiología, el autoaprendizaje, el trabajo autónomo y en equipo, espíritu crítico y habilidad para buscar y analizar información. A la vez se pretende iniciar a estos alumnos en los sistemas de transferencia de resultados de la investigación básica a la investigación aplicada. Para ello a los alumnos se les proporciona materiales que contienen información sobre las materias objeto de aprendizaje y enlaces a diferentes sitios webs de interés relacionados con el tema. En ellos se promueve la exposición de trabajos y la participación en jornadas especializadas. El uso de estos materiales bajo supervisión del profesorado, ha permitido la mejora del conocimiento en Fisiología y la creación de equipos especializados en diferentes aspectos de la Fisiología. Además, la transferencia de información entre alumnos, ha propiciado que puedan adquirir una visión clara y amplia sobre qué es un trabajo de investigación básica o un trabajo de investigación aplicada, así como la importancia del trabajo en equipo, lo que ha posibilitado que pudieran diseñar pequeños experimentos y estudiar su aplicabilidad. Al final del periodo de formación, los alumnos demostraron haber adquirido las competencias genéricas CG1, CG3, CG5, CG6, CG11, CG13 y CG15 incluidas en la ficha Verifica para el Grado en Farmacia, así como las competencias específicas para el módulo 5 (Medicina y Farmacología) CEM5.8, CEM5.9 y CEM5.11, concluyendo así que la aplicación de métodos de enseñanza basados en el autoaprendizaje (bajo supervisión de equipos docentes) constituye una excelente herramienta para la promoción de la adquisición de competencias generales y específicas en el Grado en Farmacia.

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The life-design paradigm is among those rooted in Guichard's (2009) life self-construction model that describes the identity processes underlying the development of multiple social selves. In this chapter, which is a tribute to the major contribution of Jean Guichard to the field of educational and vocational guidance and counseling, we will try to explicate the links between career adaptability and subjective identity forms. Both highlight two different and important processes that are interdependent and which should be simultaneously considered in the life design paradigm. These processes allow people to behave as active agents in their environment and are of high importance in the contemporary socioeconomic context, characterized by globalization, an increase in employment insecurity, the destructuralization of one's life course, and individualization. This chapter argues that both career adapt-abilities and identity processes rely on reflexivity and self-awareness abilities. For this reason the system of subjective identity forms, as defined by Guichard, can be considered as a meta-competency allowing adaptation, meaning making, but also the allocation of process resources.

Evaluación de la Competencia 'aplicar los conocimientos para lograr resultados (nivel I)' en el primer curso de grado en derecho

Uno de los temas que merece ser objeto de reflexión en el nuevo marco docente diseñado en España como consecuencia de la convergencia hacia el Espacio Europeo de Educación Superior es el de la evaluación, pues ésta adquiere una nueva dimensión al colocarse el estudiante en el centro del proceso de aprendizaje y al aplicarse un enfoque docente basado en competencias y, por ello, se hace necesario replantearse su naturaleza y el diseño de todos los elementos estructurales que la configuran. El objeto de nuestro trabajo se circunscribe a la evaluación de una competencia determinada en el primer curso de grado en Derecho y a la experiencia adquirida en distintas universidades, públicas y privadas, en los primeros años de su aplicación; centrándonos, en concreto, en el caso práctico semipresencial (trabajo colaborativo) como actividad decisiva para el aprendizaje de la competencia asignada a nuestra disciplina y procedimiento óptimo para evaluar su adquisición.