Review Journal

Date/Volume   : June 2016/ 228 (2016) 356-361
Copyright ©    : ELSEVIER-Procedia (doi: 1016/j.sbsro.2016.07.053
Author            : Julieth Ospina-Delgado, Maria A. Garcia-Benau, Ana Zorio-Grima
Source             : Science Direct

Massive Open Online Courses for IFRS education: a point of view of Spanish Accounting Educators
This article surveyed on 103 accounting educators from different universities of Spain about the use of MOOCs specifically regards to teach IFRS. The aims of this study were differentiated into three. They are identifying statistically significant differences between the preferences of educators towards such courses depending on explanatory variables, presenting a review of international literature on MOOCs, and describing the empirical study, followed by a final section with analysis of the results and the main conclusion that can draw from this research. The results show significant differences in three area of opinion and overall opinion of educators is positive because, although the majority has never taught or participated in MOOCs, over 80% consider it useful in the learning process. This paper is quite readable for the beginner, but unfortunately I could find what method writers used in a glance while I believe it is important to be stressed.

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