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espanolEn Espana el uso de la evaluacion continua en las notas universitarias es consecuencia de nuestra adaptacion al EEES. El objetivo del presente estudio es analizar si la evaluacion continua contribuye a un mejor aprendizaje del alumno universitario a traves del aumento de las garantias de exito en el examen final, y si el numero de pruebas intermedias que se realizan y su formato afecta a este aprendizaje. Para ello se ha confeccionado una base de datos con 1670 notas de distintas asignaturas universitarias de Contabilidad Financiera durante los ultimos tres cursos academicos. Para su tratamiento estadistico se ha realizado, en primer lugar, un estudio de medias, tablas de contingencia y chi-cuadrado; para concluir en una segunda fase con un analisis de regresiones. Los resultados obtenidos permiten confirmar trabajos previos y aceptar las hipotesis de partida de que efectivamente la evaluacion continua afecta de forma positiva a la nota del examen final, es decir, se constituye como un proceso de aprendizaje. Asimismo, tambien el tipo de prueba parcial influye en esta nota, sobre todo, cuando se trata de un formato que pretende entrenar el alumno para este examen final; mientras que, en cambio, el numero de pruebas de evaluacion continua realizadas no influye sobre este proceso de aprendizaje de la contabilidad financiera. EnglishContinuous assessment has been used in Spanish universities after the implementation of the European Higher Education Area (EHEA), and so it is important to study its effects on students’ acquisition of knowledge. The goal of this paper is to analyse whether continuous assessment shows a positive effect university students’ learning, which is reflected in final exam scores. It also sets out to prove whether the number of mid-point tests and their different formats affects the students’ learning process. We have analysed a sample of 1670 scores from different subjects of Financial Accounting for the last three academic years. The results allow us to confirm our initial hypothesis that continuous assessment positively affects final exam scores, and so it has a positive impact on the learning process. The type of tests taken as part of the students’ continuous assessment likewise affects their learning process; however, it is important that mid-point tests are designed carefully. Even though previous studies on the matter have pointed towards the benefits of switching the format of mid-point tests every year, their design can still determine the students’ final exam scores.

Evaluación continua en la enseñanza universitaria de la contabilidad