Resumen

BENITEZ GUADARRAMA, Juan Pedro. Usability of a mobile app for learning and preparing financial statements in Mexico. RIDE. Rev. Iberoam. Investig. Desarro. Educ [online]. 2021, vol.11, n.22, e054.  Epub 20-Sep-2021. ISSN 2007-7467.  https://doi.org/10.23913/ride.v11i22.916.

The objective of this research is to evaluate the usability of a mobile application as a tool for learning and preparing financial statements in Mexico. For the development of the app, the methodology established in the ISO 13407 standard was applied, and the structural method based on the Financial Information Standards (NIF's) of the B2, B3, B4 and B6 series was used in the design for the correct presentation and disclosure of financial information; in the measurement an evaluation instrument designed with respect to the ISO 9241 standard was applied to 100 teachers from different public institutions of higher level in the economic-administrative area, the results show that 100% of the participants evaluated the app with an excellent level of usability for the teaching of financial statements because it generates efficient and effective information and satisfies the requirements demanded by the interested parties about the financial situation, cash flow, capital movements and financial performance at a given date or period with a view to making effective decisions about resources in order to obtain performance and economic benefits in the entity.

Palabras llave : mobile learning; financial statements; financial reporting standards; information and communication technologies; usability.