Persona: Mellado Bermejo, Lucía
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0000-0003-3480-1933
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Mellado Bermejo
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Lucía
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Publicación Motivational Emails in Distance University(Grand Canyon University, USA, 2021) Parte Esteban, Laura; Mellado Bermejo, Lucía; https://orcid.org/0000-0003-3427-9292Interactions between instructors and students at distance learning universities are crucial in motivating students and enhancing learning outcomes. Although prior empirical studies have examined email messages at distance learning universities from different perspectives, this is the first study, to the best of our knowledge, to explore the effectiveness of emails considering the students' profiles and their behavior on learning platforms. Specifically, we differentiate between students who are "active" in virtual courses (called "active" students) and students who are "nonactive' in virtual courses (called "inactive" students) in order to design email content and motivate students. Focusing on this differentiation and a control group, we investigate in a Managerial Accounting for Tourism course the effectiveness of motivational emails to: (1) engage students in the virtual course; (2) detect similar behaviors according to sociodemographic characteristics; and (3) affect learning outcomesPublicación Academic Performance in Distance Education: Quizzes as a Moderator Variable and Students' Perception and Expectation through Linguistic Analysis(The Online Learning Consortium, 2022) Parte Esteban, Laura; Mellado Bermejo, LucíaThis study sheds light on the relation between assessment modalities and student behavior through linguistics styles, and academic performance. First, we examine the effect of assessment modalities (self-evaluation quizzes and summative quizzes) on academic performance. Using two modalities of online quizzes, we mainly focus on the student participation, student behavior (the work pacing and time management), type of assessment, and student characteristics. Second, we analyze the student behavior through linguistic styles and third, we examine the levels of anxiety and the expectation of success during the course. Specifically, we compare the linguistic styles of high performing students and low performing students and changes in anxiety levels and expectation of success. Methodologically, this study includes a static and dynamic perspective and combines quantitative analysis with a qualitative approach. The participants are students enrolled in Managerial Accounting for Tourism course in the academic year 2019-2020. The results show that both quizzes modalities are positively associated with academic performance. The linguistic analysis shows differences in the language between high performing students and low performing students. Finally, a pattern of changes on the students' expectations of success and levels of anxiety are identified during the course.Publicación Determinants of corporate lobbying intensity in the lease standard-setting process(Asociación Española de Profesores Universitarios de Contabilidad, ASEPUC, 2017-07) Mellado Bermejo, Lucía; Parte Esteban, LauraEl proyecto de NIIF de arrendamientos, elaborado conjuntamente por el IASB y el FASB, ha sido objeto deuna gran controversia debido a que propone el registro de los activos y pasivos derivados de los contratosde arrendamientos en el balance, con la única excepción de los contratos a corto plazo. En este artículo sepresenta un estudio empírico para identificar los factores explicativos de la intensidad de la participaciónen el proyecto de las entidades cotizadas no financieras a través de las cartas de comentarios. Para ello, seanalizan las cartas de comentarios presentadas por 306 sociedades cotizadas no financieras, en respuestaa los 3 documentos publicados hasta el momento de la emisión definitiva de la norma por los reguladores(DP 2009, ED 2010 y ED 2013) y se realiza un análisis multivariante. Los resultados muestran que el gradode intensidad de la participación de las empresas se ve influido por características corporativas como eltama˜no, la rentabilidad, la antigüedad, el sector económico y la propiedad de acciones o participacionesde los directivos. La investigación tiene implicaciones para los emisores de normas y contribuye a la líneade investigación del lobby.Publicación Images of the auditor’s job and associated emotions: a dynamic analysis(Springer, 2024-09-15) Mellado Bermejo, Lucía; Parte Esteban, LauraThis study aims to understand the images that undergraduates have of the job of auditor and the emotions accompanying those pictures. Auditing is a public interest profession focused on ensuring integrity and credibility of companies’ performance and position. First, we relied on personal visualizations expressed by the participants to analyze their images about the auditor’s job, and their changes. After that, we analyzed the emotions accompanying auditor job images, including positive emotions such as enjoyment and hope, and negative emotions such as anger, anxiety, and boredom. We also examined the evolution of the outcome by analyzing the emotions at two timepoints to capture changes in emotions accompanying the image of the auditor’s job after a session focused on the profession. The results reveal that most participants relied on traditional images, although the classical view decreased after the activity. The emotional perception of the job of auditor was mostly positive. The evidence also suggests less unpleasant emotions associated with a contemporary vision compared with a traditional view. Notably, unpleasant emotions decreased after auditing activity in both visions, and pleasant emotions increased. Study participants’ characteristics also delve into different profiles, considering emotions accompanying auditor job images. The current study combines a dynamic study of emotions and research on perceptions of the auditor’s job through personal images, which is an innovation and advancement in the auditing field owing to the importance of the affective side in critical thinking, behavior, and decision making. The findings of this study also emphasize the need that universities rethink the approach and information provided to students about the auditor’s job promoting collaboration between professional and academic worlds to improve not only perceptions about the profession but also the affective side.