INTRODUCTION

Initially, this educational research was inspired by continuous efforts to solve two problems in an effective way. On the one hand, difficulties to understand are inherent in accounting matters (Fogarty, 2020; Zhao, 2019); on the other hand, there is a considerable lack of time with regard to teaching all the content included in the teacher’s guide for the subject of Financial Accounting II. However, using this subject as a pilot test, a learning proposal has been derived that can be extrapolated to any field of knowledge.

In a global context where virtuality is positioning itself as a necessary modality to achieve the goals of higher education, in terms of improving the coverage and quality of education that guarantee the continued presence and graduation of students (Segovia-García et al., 2022), the COVID-19 pandemic situation arose suddenly. This was undoubtedly the most exceptional scenario that society has had to face recently and led to the closure of academic institutions worldwide (Caurcel & Crisol, 2022), driving the university community to develop different strategies to adapt to this new situation (Cleland et al., 2020; Martín-Cuadrado et al., 2021).

Information technology-enabled learning became the heart of education during the COVID-19 crisis, and many teachers have expressed their desire for evidence-based best practice guides and examples in this area (Sangster et al., 2020). This has given rise to the essential need to remedy the difficulty raised by its presence in teaching, further reinforcing our need to develop material adjusted for this purpose through videos on more complex issues based on the feedback of the students, thus converting them into active collaborators in creating material concurrent with the circumstances of the moment.

Video has unique characteristics that make it an effective approach for improving learning outcomes and student satisfaction, given its flexibility and high motivational potential, enabling it to partially improve and replace traditional learning approaches (Yousef et al., 2014a).

Video-based learning has proven to be an effective teaching tool for teachers in the development of collaborative critical debates, public promotion of teaching practice, and theoretical research related to practical problems (Brame, 2016; Ljubojevic et al., 2014; Kay 2012; Sablić et al., 2021; Vedder-Weiss et al., 2019). Regarding the subject of accounting, Camacho-Miñano et al. (2016) find that multimedia resources are a motivating and valid didactic instrument for learning financial accounting.

Additionally, the “frequently asked questions” instrument is increasingly being used to reduce response times; these are lists of questions and answers that arise regularly, within a specific context and related to a certain topic (Villaseñor, 2014). Undoubtedly, they can become a useful methodological tool in the academic field to meet certain information needs. Hence, they were the germ of the idea that led to the present investigation of questions that are more complex for students and that are raised more frequently when approaching the subject.

Learning based on training videos appears recurrently in the literature (Sablić et al., 2021, Yousef et al., 2014b). However, we have not found any research that combines this teaching methodology with a previous system for assessing difficulty.

The purpose of this research does not lie solely in showing a video-based learning activity through customary training videos. This research aims to contribute to the literature showing the process that leads to the improvement in teaching practice in higher education through the creation of a training asset prepared by teachers and based on student feedback. In relation to feedback, numerous authors analyze this central component of the learning process as a tool, which, more than a corrective instrument, should be understood as one capable of helping students classify their doubts, as well as a means for improving learning, that is, a way of measuring their knowledge, skills and understanding (Chugh et al., 2022; Evans, 2013; Nicol et al., 2014; Scott, 2014).

Currently, there is evidence of a change in the feedback representations focused on student transmission; students are increasingly positioning themselves as active actors in feedback processes (Winstone et al., 2022). This work focuses precisely on this direction; feedback received from students and directed to teachers to ensure they are aware of students’ learning difficulties.

The objective of this experience is to reinforce the teaching-learning process in complex university subjects through collaboration between students and teachers, that is, to generate accessible material that can positively influence the motivation of students, thereby demonstrating the effectiveness of this multimedia resource while contrasting it with perceptions.

Based on this objective, the present study aims to test the following hypotheses:

1. H1: Students positively value the usefulness of video-based learning and its contribution to their preparation in the subject.
2. H2: The use of the proposed video tool, based on a system of difficulty assessment, can improve the results of the students.

The first hypothesis conditions the structure of the satisfaction survey to enable analysis of its results from the triple perspective of its usefulness in deepening the preparation of the material, its usefulness as a tool that complements the common material of the subject and, its usefulness as a process designed to be a teaching methodology.

The second hypothesis is evaluated by means of a statistical analysis of students' qualifications, that is, of the sample group with access to the videos and of the control group without such access.

METHODOLOGY

In this section, the entire process followed in the development of the project is explained including its phases, the students who participated and the tools used in its development.

Procedure

The subject that has been used as a pilot test, Financial Accounting II, in the degree of Business Administration and Management, suffers from two problems that need to be addressed. On the one hand, the subject has very broad content that requires a large number of hours of work in the classroom; on the other hand, the reiteration of very common doubts that students raise in individual tutorials is evident. The subject in question consists of five topics, each with a very important and practical function.

The project is developed in three stages, which are represented in Figure 1.

The first stage is the stage of feedback. At the end of each of the topics, students were given a questionnaire to complete. As a result of this first phase, the difficulty map of the subject was obtained, providing identification beacons for the issues that entailed greater complexity for the students. In addition, this offered a reinforcement and improvement tool for the students, since it allowed them to check in which parts of each topic they had failed the most and thus had more questions to resolve.

In the second stage, the problem is addressed and the videos are made. This took place in the following academic year. In this course, these videos were used for the first time as support material for a group of students, a pilot group, with whom we were able to verify their usefulness. In addition, because the teaching modality was not totally face-to-face due to COVID-19, it was possible to reinforce these students' material in an interactive and dynamic way.

Finally, the third stage includes the analysis of results. This took place in the third class, which is the object of this study. New recordings were made for all the videos with a professional technical service, and these were made available to a wide group of students who studied the subject. These students completed a satisfaction survey that made it possible to evaluate the degree of usefulness of this project and its possible application in other subjects. In the present study, an analysis of the results achieved by the students was performed to compare the qualifications obtained in these groups and in others without these videos, which were considered to be the control groups.

Participants

The main idea is to involve students in each of the phases that make up the project. Having been carried out over three academic years, this study was able to differentiate four groups of students with different roles depending on the phase of the project.

1. 1. Group of students who participated in the phase of obtaining feedback in the first year of the research. These students completed the questionnaire prepared at the end of each topic of the subject (collected in Section 2.3.1).
2. 2. Group of students who used the videos for the first time and provided a first evaluation of their usefulness in the second class, which is the object of this research. This stage reinforced the idea of continuing the project with a greater scope in the next round.
3. 3. Groups of students who used the videos during the third round. The videos were made available to a total of 210 students with three different teachers. One of them participated in the recording of the videos, and the other two did not. These students were given a satisfaction survey to evaluate the usefulness of the project.
4. 4. Groups of students used as control groups who learned the subject in the second class without access to the videos. To determine whether the videos improve their results, the qualifications of the 230 students the three teachers taught without access to the videos are analyzed and compared with those of the 210 students with such access.

Instrument

This section explains the tools used in each of the phases of the project.

Preparation of questionnaires for obtaining student feedback

The starting point of the project is the development of a questionnaire to be completed by the students at the end of each topic. This system allowed us to collect the necessary information for the later elaboration of the videos. These questionnaires were parameterized through the free access Socrative platform, which allows interactions with students through different functionalities. They contain three clearly differentiated parts:

The first part contains a self-assessment system on the knowledge acquired on the topic (see Annex I, where an example for Topic 3 on financial instruments is shown).

In the second part, students indicate the degree of difficulty of the different questions addressed in the topic using a Likert scale from 1 to 5 (see Annex II, where an example for Topic 3 on financial instruments is shown).

Finally, a third party could openly express doubts and comments on the topic.

To check the reliability of the responses of the students, a Cronbach's alpha test was performed on the self-assessment questions and the scale of the degree of difficulty. Table 1 shows how for the questionnaires across all the topics a minimum result of 0.7 is reached. Acceptable values range between 0.70 and 0.95 (Bland & Altman, 1997; Hair et al., 2019; Reyes-Menéndez et al., 2019), which indicate a low dispersion in recorded responses and a certain homogeneity or trend.

Elaboration of the videos

The production of the videos took place in two phases. In the first phase, the teachers participating in the project recorded the videos by their own means through free access tools. This first recording was the one that was made available to students for the first time, in their second class, to obtain their first impression thereof. In the second phase, in order to make a professional recording of the videos, funding was obtained in the 1st Call for Teaching Innovation Projects of the Faculty of Legal and Social Sciences of the Rey Juan Carlos University.

These videos were posted on a YouTube channel to share their links with the students in a virtual classroom of the university. The videos can be viewed via the links in Table 2.

Satisfaction questionnaire for evaluating the usefulness of the videos

The satisfaction questionnaire given to the students underwent qualitative validation by three expert reviewers in educational innovation from three different public universities¹. Table 3 summarizes the validation process.

Likewise, this satisfaction survey was quantitatively validated via a Cronbach's alpha test, yielding a result of 0.925 for a total of 106 students. Acceptable values range between 0.70 and 0.95 (Bland & Altman, 1997; Hair et al., 2019; Reyes-Menéndez et al., 2019), which indicate a low dispersion in the survey responses. Annex III lists the questions on the final questionnaire.

RESULTS

In this section, the results achieved in each of the phases of the project are analyzed.

Evaluation of student feedback and obtaining the map of difficulty of the subject

Starting with the information gathering phase, the results were analyzed, differentiating each of the three parts of the questionnaire and obtaining the generated difficulty map. All this information comprised the basis for the development of the videos.

Analysis of the responses obtained from the self-assessment

In this first part, the students had to answer five questions of a theoretical-practical nature on each topic. The results obtained are detailed in Table 4 and show that in general, across all the subjects, an average of three correct answers was not reached, indicating the degree of difficulty that this subject may entail for students.

From a statistical point of view, the greatest dispersion is found in Topic 3, which is where more doubts may arise. If these results are assessed by topic, few questions reach a percentage of 75% correct answers.

Analysis of the difficulty rating questions

In this second section, students identify the degree of difficulty of the items that make up each topic using a Likert scale from 1 to 5, where 1 is the least complex and 5 is the most complex.

Regarding Topic 1, corresponding to tangible fixed assets, according to the answers in Table 5, none of the responses to the above items falls below 3 as a medium degree of difficulty. Therefore, we estimate that the degree of difficulty of this topic is medium-high. If we delve into the contents that create more difficulty, we observe that two in particular are close to 4. These points correspond to the subsequent valuation of nonfinancial assets, specifically, the problem of the reversal of the impairment of value and its accounting record.

When analyzing the results obtained in Topic 2 on intangible assets, in general, we observe a degree of difficulty greater than three, which is medium-high. The concepts that are more complex refer to the subsequent evaluation. Therefore, the videos that are made for the previous topic are also useful for this topic. Another point that is difficult for students to understand is the assessment of research and development expenses and their activation process. The continuous changes and regulatory developments regarding goodwill, as well as the difference between transfer rights and rental expenses, are other points to which special attention is given in the development of the videos.

Topic 3, financial instruments, is one of the most complex topics in the course, as found when analyzing the self-assessment exercises. In this topic, the classification and characteristics of these financial instruments are studied, establishing the differences between shares and debt securities. These are the operations with shares, specifically, capital increases, which students perceive to have a high degree of difficulty. Specifically, more detailed explanations of the dilution effect generated in these extensions are needed, an aspect that is included in question LIK3.4 (Topic 3, question 4) in Table 5. When the representative debt values are studied, the students need to reinforce the calculation of their initial assessment, reflected in question LIK3.12. Specifically, students allude to difficulty when profitability is announced or accrued before the acquisition.

The results obtained in the assessment of Topic 4 referring to financial assets and liabilities at amortized cost reflect a medium-high degree of difficulty. The concepts that generate the greatest complexity are related to the amortized cost valuation criterion, the difference between implicit and explicit interest, and their accounting record. This information is recorded in questions LIK 4.4, LIK4.9 and LIK4.10.

Topic 5, in which the contents of net worth are explained, is generally the one that students perceive to have the least complexity. As Table 5 shows, there are fewer points in which the average degree of difficulty of 3 is exceeded. The issue that needs a more detailed explanation is the concept of refundable and nonrefundable grants and their accounting record when financing a nonfinancial asset.

Open question analysis

As Figure 2 illustrates, in the open question posed, the concepts that are more complex for the students are once again revealed in a free and unconditional way via questions from teachers. The responses recorded are typified by a search for links or common denominators.

As additional questions, they highlight the need to increase the number of exercises to be performed or to provide diagrams to facilitate understanding. This further justifies the use of videos as a tool in this project.

Obtaining the difficulty map

To allow complexity assessment in a visual way, the difficulty map was constructed for each of the topics that make up the subject. For its elaboration, a series of criteria has been established that allows us to designate different colors akin to a traffic light, as Table 6 shows.

Figure 3 presents the resulting map for Topic 3 on financial instruments, showing the overall result for each question raised, which indicates low, medium, or high difficulty according to whether the color is green, yellow or red, respectively. To do this, previously defined criteria were applied to the recorded responses.

For example, for question 3, a low degree of difficulty is obtained because a percentage greater than 50% is registered concerning the correct answer and a percentage less than 10% was registered for each of the incorrect answers.

Satisfaction survey results

Once the videos are made available to students, it is necessary to acquire their opinions of their usefulness in students’ preparation in the subject. For this, a satisfaction survey was carried out; 106 responses were obtained, which we analyze below.

Regarding their perception of the subject, 62.26% of the students perceive it as difficult or very difficult, entailing work of more than 10 hours a week for 91.51% of respondents. The video tool, based on student difficulty rating, can reduce the degree of complexity of a subject in any field of knowledge without the need to significantly increase the time invested. Such videos have a predefined teaching orientation that guides students in their preparation. For instance, 80% of the students affirm that these videos allow them to deepen their learning of and preparation in the topics, and 85.85% consider their experience with the videos useful or very useful. Regarding technical quality, there is greater dispersion; on a scale of 1 to 5, 21% show a rating of 3, although, in general, students rating the format as high and professional quality total 77.36%.

These percentages indicate a real assessment, as more than 82% of the students claim that they have viewed all the videos or have left only one or two of them pending.

Notably, 82% of the students found them interesting or very interesting, reinforcing the usefulness of this methodology, given that none of the respondents deemed them a waste of time.

Finally, the positive perception of the degree of usefulness of the video tool reached 91% in the responses, a starting point for the promotion of the use of these applicable materials in both remote and face-to-face teaching.

Based on all the above results combined with the data obtained, we can therefore confirm that Hypothesis 1, “Students positively value the usefulness of video-based learning and its contribution to their preparation in the subject”, is supported.

Evaluation of grades achieved without videos and with videos

First, Table 7 shows the main descriptive statistics differentiating the scores of students in the control group without access to the videos and those with it. The results are shown for both the ordinary call (May), the extraordinary call (June) and the final grade of the entire group while accounting for both.

According to the data in the above table, for both calls, improvement occurred among the groups of students with access to the videos. This improvement is reflected in a more significant way if the final grades obtained by each group of students are compared. In Figure 4, these final grades are graphically compared by category.

At the global level, among the groups of students with access to the videos, there was less absenteeism during exams, which may indicate greater security among students who have this tool in their preparation in the subject. Likewise, there is a lower percentage of failure and a higher volume of passing. Notably, the highest scores are practically not recorded for the control groups. In addition, as Figure 4 shows, there is a very significant and pronounced change in the trend between failure and passing for the groups of students with access to the videos.

Statistically validating this comparison of results, Table 8 shows the results of the test of the difference of means among the final grades of students with or without access to the videos. Likewise, the results are shown for each call and each group, differentiated according to each of the three teachers.

According to the above data, the final grades obtained by students were higher on average in the groups with access to the videos, except for those of Teacher 1 in the May call. Furthermore, across all cases, the results are statistically significant.

Given this reiteration in the improvement in results for the groups with access to the videos, it seems reasonable to affirm that the video tool, based on the subject’s difficulty, contributes to an improvement in students' performance.

Accordingly, the results obtained, both the descriptive findings and the difference of means test results, support Hypothesis 2, posited at the beginning of the study.

DISCUSSION

Video-based learning is becoming increasingly common in this era in which educational technology and multimedia learning are valued in society (Madariaga et al., 2021). Likewise, the literature suggests that its impact on the quality of learning requires involving students "during" the video design process. Along these lines, in this research, students were involved as the most important actors in the process; their feedback was considered a starting point, since they are the ones who best know what content is most difficult for them. They are thus precisely the ones who have positively valued the usefulness of the videos and their contribution to their preparation in the subject.

According to Campoverde-Luque et al. (2022), to achieve significant knowledge transfer, it is necessary for teachers to be properly equipped with digital tools and manage the resolution of exercises effectively and online; this notion reinforces the learning proposal based on videos presented in this research. In addition, to build this knowledge, there must be professional training in innovative methodological strategies, and that knowledge should be linked to practice (Bravo & Cáceres, 2006; Barrera et al., 2017), the main objective of these elaborate videos. The preparation of material obtained through this methodological process contributes to a reduction in the perceived difficulty, as well as to an improvement in results.

In relation to difficulty, Han and Ellis (2019) describe a methodology for developing the understanding of complex scientific concepts consisting of three stages: (1) identify the sources of misunderstanding of scientific concepts among students; (2) implement an effective instructional design to teach difficult and abstract scientific concepts; and (3) locate actionable elements in the experiences of students and their learning to find ways to impact the quality of their results. In line with this, a process has been carried out that can improve teaching practice in higher education when addressing content with a high degree of difficulty consisting of three stages: (1) collect information directly from students' feedback and by assessing their degree of complexity through a "map of difficulty"; (2) once the most complex issues have been identified, address them through training videos prepared ad hoc, as in the above study; and (3) analyze the impact of the results, both in terms of satisfaction levels and ratings. The relevance of this methodology is that it can be completely extrapolated to any area of knowledge and educational level.

The present research confirms that this method, whose videos address highly focused questions and are adapted to specific learning objectives, allows students to delve into their preparation in focal topics. In contrast, it is less effective for them if these questions are formulated in a more generic way, in line with Schworm and Renkl (2007) and Renkl and Scheiter (2017).

Regarding the technical quality of videos in education, Dong and Goh (2015) analyze how to integrate videos into a teaching program, describe the technical requirements when producing such videos and advise, among other issues, on the quality thereof. The successful integration of video into a curriculum must be guided by the understanding of this technology. Videos must be credible and of good quality. In the methodology of this study, this perception was taken into account; the videos were first made by teachers and then later rerecorded by professionals in this field, ensuring the videos were perceived by more than 77% of students to be high-quality and professional.

In a previous study, Kim et al. (2021) have analyzed self-regulated learning strategies in an asynchronous online course, finding that an increase in students’ engagement predicts their course performance. Additionally, the results of both the descriptive analysis and test of difference of means in the present study confirm improvements in both the motivation and academic performance of students. However, this study does not include a prediction study akin to that of Kim et al. (2021), opening a future line of research comparing the results of the above questionnaires with academic results to predict behavior. Such research can be completed by including, as a variable, the role of the emotions and socioemotional profiles of students in multimedia learning environments.

CONCLUSIONS

Following several years of a total break with previous teaching models and in a global context where virtuality is positioning itself as a necessary and complementary modality, we must maintain the adaptations and advances with respect to the previous methodologies, procedures and available resources. This means resuming teaching activities as they were previously carried out and incorporating improvements that have been proven advantageous for teaching quality (Medina López et al., 2021). In this context, information technology-enabled learning has become the heart of education since the COVID-19 crisis, with many teachers expressing their desire for good practice guides based on evidence and examples in their subjects (Cleland et al., 2020; Sangster et al., 2020). Notably, multimedia resources are a valid educational resource and, in a certain way, innovative, concerning instruction in university subjects, as long as they are oriented to specific knowledge objectives, as they constitute a very motivating element for students in the EEES framework ( Camacho-Miñano et al., 2016).

Giannakos et al. (2016) state that video-based learning has tremendous potential, when it is pedagogically appropriate and purposefully designed, to facilitate teaching and learning. To use video as a pedagogical tool, it is necessary to examine its impact on students’ overall experience, given that the way in which intelligent learning can improve the didactic potential of video systems is of vital importance.

The emergence of digital tools has created new learning conditions, allowing an educational transformation (Rodríguez et al., 2023). In line with this, we have analyzed the usefulness of applying video instruction based on difficulty in complex subjects, using, as a pilot test, the subject of Financial Accounting II, to show that such instruction can be extrapolated to any field of knowledge. This work was openly presented to students through questionnaires specially elaborated for this purpose, enabling their analysis of the degree of difficulty of the different contents and allowing the final selection of the videos to be made. Once these videos were made and viewed by the students, we analyzed their impact and usefulness through two different methods: analysis of the results of a satisfaction survey subsequently carried out with the students and statistical analysis of the results in terms of the grades among students with or without (the control group) access to these videos for their preparation in the subject.

The first conclusion obtained is that videos are a very useful tool for students, providing them with complementary material adapted to their most frequent learning difficulties, which allows them to prepare for a subject with greater autonomy and greater chances of success. The second conclusion is that this system can be perfectly extrapolated to any subject; it is very interesting for teachers since it allows the identification of scales of difficulty in their subjects to address them in the best possible way.

In line with Gil-Galván and Gil-Galván (2021), this study is committed to the continuous development of the teaching process and the implementation of new methodologies that enable students to be protagonists in their own intellectual growth. Given all of the above, the results of this study should broaden the horizon of this project and be applied in related subjects, and even enable other teachers to implement the video tool in other areas of knowledge, thus providing greater robustness to the results obtained.

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