Cashflow as a virtual learning object of the Financial Administration. Case: Instituto Luis A. Martínez de Ambato

Abstract

Introduction. Financial education represents a fundamental axis in people's daily lives; the effective administration of economic resources leads to the creation of a more productive and developed society; It is for this reason that teachers in this area are called to intervene and apply new teaching-learning paradigms in such a way as to counteract the ineffective traditional methodologies. Objective. Demonstrate that the use of Virtual Learning Objects (OVAs) with scenarios similar to reality have a positive effect on students and facilitate the activities of teachers at the Luis A. Martínez Technological Institute. Methodology. A quantitative approach, with hypothesis testing; The information was collected in two instances, the first with the application of the financial diagnostic test, the multiple intelligences test to a sample of 106 students from the establishment, concluding with a semi-structured interview with each teacher of the specialty; subsequently, a programmatic OVA training program (CASHFLOW) is executed and ends with post-diagnostic tests. Results. Among the most significant was finding a difference of 40% between the initial diagnosis and the post-diagnosis; With the application of the financial test it was evidenced that in principle, both in knowledge, attitudes and behavior, 60% presented unfavorable results in the area; In the multiple intelligences test, the significance of the analyzed subjects was that they demonstrated three predominant types of intelligences: intrapersonal, interpersonal and rhythmic. After applying the programmatic, the results are significantly favorable and all the types of multiple intelligences analyzed present median values. Conclusion. It was concluded that the application of the virtual learning object (CASFLOW) contributes to improve the scores in the academic and personal performance of the student; It also encourages the teacher to rethink the teaching and assessment methods that they apply today.