José María González
University of Seville
Network
Latest external collaboration on country level. Dive into details by clicking on the dots.
Publication
Featured researches published by José María González.
Accounting Forum | 2012
Marann Byrne; Barbara Flood; Trevor Hassall; John Joyce; José Luis Arquero Montaño; José María González González; Eleni Tourna-Germanou
Abstract This paper compares the motives, expectations and preparedness of a sample of students commencing the study of accounting in higher education in four European countries. The findings reveal that whilst all students are motivated to progress to higher education for career-oriented reasons and to seek intellectual growth, considerable variation is observed between the students in the four settings with regard to motives, confidence and perceptions of preparedness for higher education. The implications of these findings, both in the context of the alignment objectives of the Bologna process and the ongoing accounting education change debate, are considered.
Revista de Contabilidad | 2009
José Luis Arquero; Marann Byrne; Barbara Flood; José María González González
Understanding the motives, expectations and preparedness of students is important for accounting educators, as they seek to develop learning environments that promote high quality learning outcomes. This paper examines these factors with a sample of entry level students on a Business and Management degree at a Spanish university. The study also explores the influence of these antecedent variables on academic performance in the first accounting module. The data were collected using a Spanish version of the MEPU questionnaire, which was developed by Byrne and Flood (2005 and 2007). The analysis revealed that students are motivated by a combination of intrinsic and vocationally-oriented factors and feel well prepared for higher education. Interest in accounting, experience of the subject at school, academic self-confidence and university access scores were all significantly correlated with performance. Some interesting gender differences were identified and variation among regular and repeating students was also examined.
Higher Education in Europe | 2009
José María González González; José Luis Arquero Montaño; Trevor Hassall
The Bologna Process is fostering a change in higher education systems in order to attain the objectives of educational convergence, comparability and mobility of students and academics. As a consequence, the structure of degrees, syllabuses, pedagogy and evaluation and assessment systems (for students, teaching staff and programmes) must be revised. The present paper presents a comparative analysis from an accounting education perspective of the educational context in the United Kingdom (UK) and Spain identifying differences in their institutional characteristics, culture, etc. This paper evidences that a comparative analysis of the conditioning factors of the change will be necessary to facilitate any implementation.
Revista de Contabilidad | 2009
José Luis Arquero-Montaño; José Antonio Donoso-Anes; Sergio Manuel Jiménez-Cardoso; José María González González
Resumen La insercion de Espana en el Espacio Europeo de Educacion Superior desembocara en una modificacion de la estructura, duracion y contenido de las titulaciones. Estas modificaciones no deben entenderse como un acontecimiento aislado, sino como una secuencia mas en el debate sobre la calidad de los titulos universitarios. El objetivo del trabajo es identificar las necesidades de formacion percibidas por los egresados de Administracion y Direccion de Empresas de la Universidad de Sevilla, profundizando en los contenidos de contabilidad. Los resultados pueden constituir un referente para otras universidades espanolas, de caracteristicas similares, que se encuentran actualmente redisenando sus planes de estudio, proporcionandoles informacion util al respecto. Para ello, el trabajo emplea un enfoque multimetodologico en varias etapas que incluye como principales fuentes de informacion el cuestionario cerrado y las entrevistas de profundizacion y ampliacion. Los resultados determinan la importancia concedida por los egresados a los diferentes contenidos y habilidades que conforman el perfil profesional e indican el nivel de formacion proporcionado en cada uno de ellos. A partir de estos resultados se identifican las actuaciones prioritarias. Respecto a los contenidos de contabilidad y finanzas, los principales resultados indican que los egresados consideran que son esenciales dentro del perfil, que son impartidos a un nivel adecuado y que no deberian reducir su peso en los nuevos planes de estudios.
Journal of Vocational Education & Training | 2009
José María González González; José Luis Arquero Montaño; Trevor Hassall
Teachers, students and professionals have confirmed the need to introduce skills into business administration and accounting education in Spain. However, this change has not taken place at any desirable level. This paper uses the New Institutional Sociology (NIS) to analyse the pressures to introduce the policy that consists of the incorporation of skills in business administration and accounting education in Spain, the strategic response adopted by Spanish universities and the institutional characteristics which have determined that response. To achieve that objective, the study uses multiple sources including interviews, questionnaires, observation, informal discussions and documents. The paper evidences that the strategy developed by Spanish universities has been the ‘avoidance’ of pressures to change. Nevertheless, due to the evolution of some institutional characteristics, the strategy has become a ‘compromise’ strategy in the second part of the decade. The NIS is also suitable to develop future research about the changes caused by the implementation of the European Higher Education Area in most countries of the EU.
Euromed Journal of Business | 2010
José Luis Arquero Montaño; José María González González; Trevor Hassall; John Joyce; Eleni Tourna Germanou; Sophia Asonitou
Purpose – The purpose of this article is to identify the impact of differing teaching contexts on the approaches to learning of accounting undergraduates in different European countries by the use of a study process questionnaire.Design/methodology/approach – The questionnaire used was Biggs’ R‐SPQ‐2F (Biggs et al.). This is a 20‐item questionnaire that identifies the learning styles of individual students in terms of deep and surface approaches.Findings – Significant differences were found in the approaches to learning of the students in the countries concerned. The differences were rooted in two subcomponents: motive and strategy. Gender differences were also identified.Originality/value – A major factor in the development process of future accountants is the education process that they undertake. This study identifies a methodology that is capable of comparing accounting students in different countries and potentially identifying the underlying reasons why the quality of the learning outcomes achieved ...
Asian Review of Accounting | 2013
Trevor Hassall; José Luis Arquero; John Joyce; José María González González
Purpose - The purpose of this paper is to establish a link between communication apprehension and communication self-efficacy in accounting students. Design/methodology/approach - This is achieved by the use of two questionnaires jointly distributed to the students involved. The Personal Report of Communication Apprehension (PRCA-24) developed by McCroskey to measure oral communication apprehension[1] (OCA) and the instrument for written communication apprehension (WCA) developed by Daly and Miller and a questionnaire to measure communication self-efficacy. This had been developed using the guidelines set out by Bandura and was designed to measure two constructs: oral communication self-efficacy, and written communication self-efficacy. Findings - The two separate statistical tests to identify the connection between the two concepts both indicated the existence of a strong relationship between the two. This was shown not only in the overall relationship between communication apprehension and self-efficacy but also equally strongly in their constituent components. Practical implications - The existence of this relationship is important because it provides a possible development in terms of understanding the barrier to the development of communication skills and also indicates a possible redirection to alleviate and remove the barrier. In order for accountants to meet future challenges, there is substantial evidence that the development of communication skills will be vital. Originality/value - This paper draws the conclusion that in the future consideration needs to be given to incorporating into the pedagogy of accounting education, especially in those areas involving the development of communication skills, approaches that increase self-efficacy.
Research Papers in Education | 2014
José María González González; José Luis Arquero Montaño; Trevor Hassall
The European Higher Education Area (EHEA) has promoted the implementation of a teaching methodology based on competences. Drawing on New Institutional Sociology, the present work aims to identify and improve knowledge concerning the factors which are hindering that change in the Spanish university system. This is investigated using a case study based on a Spanish university which is a pioneer in the implementation of a competence-based curriculum. The results show that factors identified and analysed are conditioning the change and causing a ceremonial adoption of the competence-based system by the teaching staff. The results of the study may be of use as a reference and orientation for educators and administrators as well as for the regulators of those countries integrated within the EHEA. The study may prove useful in the analysis of inertia factors present when designing and implementing the policies and measures necessary to achieve a comprehensive teaching methodology; one which incorporates learning and assessment of competences in a real manner.
Social Responsibility Journal | 2010
José María González González
Purpose - This paper aims to achieve a better understanding about the competitive and institutional pressures that can determine socially responsible corporate behaviours of organisations that operate in an organisational field. Design/methodology/approach - The paper draws on New Institutional Sociology to analyse pressures on Spanish electricity companies to behave in socially responsible ways. Data collection covers the period 1997-2008 and the data sources were the following: semi-structured interviews, industrial regulation, documents, websites of organisations and associations, and informal discussions. Findings - Socially responsible corporate behaviours of Spanish electricity companies were due not only to internal decisions based on economic rationality, but also to various institutional (coercive, normative and mimetic) pressures. Research limitations/implications - The study covers a specific organisational field, the Spanish electricity sector. Further research would be necessary in order to analyse other organisational fields and to compare the results. Practical implications - Conditions under which organisations behave in socially responsible ways are contrasted in the case of Spanish electricity companies, for instance, the healthy economic environment, the monitoring of their behaviour and their participation in associations that promote Corporate Social Responsibility. Originality/value - Generally, pressures of the environment on organisations to behave in socially responsible ways have received little attention and the specialised literature has focused on the individual organisation level of analysis. So, a contribution of the paper is to analyse the pressures of the competitive and institutional environment on a specific organisational field so that organisations adopt socially responsible corporate behaviours.
Asian Review of Accounting | 2010
Trevor Hassall; John Joyce; José Luis Arquero Montaño; José María González González
Purpose - The purpose of this paper is to identify, prioritise, and contrast the needs in terms of the development of vocational skills in final year undergraduate accounting students from two distinct countries. The study aims to survey and analyse the views of Malaysian and UK students. Design/methodology/approach - A questionnaire was used to gather the data. Quantitative analysis was then used as the basis of a comparative study. The data for this study were collected via questionnaires completed by Malaysian exchange students on their arrival at UK university and the students of that UK university. Findings - The results indicate that both sets of students accept the need to develop vocational skills in order to perform competently as an accountant. There is however clear differences in the views of the Malaysian and UK students concerning the specific skills that they perceive as being priorities to be developed. The students also hold differing views of the major barriers to the development of vocational skills in higher education. Originality/value - Previous studies have established the need to prioritise vocational skills development. Studies have also established the views of employers and students. This study contrasts the views of students from two contrasting contexts. The study establishes that students from differing countries perceive differing priorities in terms of vocational skills not only between students but also between students and the currently stated views of employers and professional bodies internationally.