<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2007-7467</journal-id>
<journal-title><![CDATA[RIDE. Revista Iberoamericana para la Investigación y el Desarrollo Educativo]]></journal-title>
<abbrev-journal-title><![CDATA[RIDE. Rev. Iberoam. Investig. Desarro. Educ]]></abbrev-journal-title>
<issn>2007-7467</issn>
<publisher>
<publisher-name><![CDATA[Centro de Estudios e Investigaciones para el Desarrollo Docente A.C.]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2007-74672021000100154</article-id>
<article-id pub-id-type="doi">10.23913/ride.v11i22.916</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Usabilidad de una app móvil para el aprendizaje y elaboración de estados financieros en México]]></article-title>
<article-title xml:lang="en"><![CDATA[Usability of a mobile app for learning and preparing financial statements in Mexico]]></article-title>
<article-title xml:lang="pt"><![CDATA[Usabilidade de um aplicativo móvel para aprender e preparar demonstrações financeiras no México]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Benítez Guadarrama]]></surname>
<given-names><![CDATA[Juan Pedro]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Autónoma del Estado de México  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2021</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2021</year>
</pub-date>
<volume>11</volume>
<numero>22</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S2007-74672021000100154&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S2007-74672021000100154&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S2007-74672021000100154&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen El objetivo de esta investigación fue evaluar la usabilidad que tiene una aplicación móvil como herramienta para el aprendizaje y elaboración de estados financieros en México. Para el desarrollo de la app se aplicó la metodología establecida en la norma ISO 13407, mientras que para el diseño se empleó el método estructural basado en las Normas de Información Financiera (NIF) de la serie B2, B3, B4 y B6, para la correcta presentación y revelación de la información financiera. En la medición se aplicó un instrumento de evaluación -diseñado según la norma ISO 9241- a 100 docentes de diferentes instituciones públicas de nivel superior del área económico-administrativa. Los resultados muestran que 100 % de los participantes evaluaron la app con un nivel excelente de usabilidad para la enseñanza de los estados financieros debido a que genera información eficiente, eficaz y satisface los requerimientos exigibles por los interesados sobre la situación financiera, flujo de efectivo, movimientos de capital y desempeño financiero en un periodo determinado, lo cual resulta esencial para tomar decisiones efectivas sobre los recursos y para obtener rendimiento y beneficios económicos en la entidad.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract 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.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo O objetivo desta pesquisa foi avaliar a usabilidade de um aplicativo móvel como ferramenta de aprendizagem e preparação de demonstrações financeiras no México. Para o desenvolvimento do aplicativo, foi aplicada a metodologia estabelecida na norma ISO 13407, enquanto para o projeto foi utilizado o método estrutural baseado nas Normas de Informação Financeira (NIF) das séries B2, B3, B4 e B6, para a correta apresentação e divulgação de informações financeiras. Na medição, um instrumento de avaliação - elaborado de acordo com a norma ISO 9241 - foi aplicado a 100 professores de diferentes instituições públicas de nível superior da área econômico-administrativa. Os resultados mostram que 100% dos participantes avaliaram o aplicativo com excelente nível de usabilidade para ensino de demonstrações financeiras, pois gera informações eficientes e eficazes e atende às necessidades dos interessados sobre a situação financeira, fluxo de caixa, movimentos de capitais e financeiros. desempenho em determinado período, essencial para a tomada de decisões eficazes sobre os recursos e para a obtenção de desempenho e benefícios econômicos na entidade.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[aprendizaje móvil]]></kwd>
<kwd lng="es"><![CDATA[estados financieros]]></kwd>
<kwd lng="es"><![CDATA[normas de información financiera]]></kwd>
<kwd lng="es"><![CDATA[tecnologías de la información y comunicación]]></kwd>
<kwd lng="es"><![CDATA[usabilidad]]></kwd>
<kwd lng="en"><![CDATA[mobile learning]]></kwd>
<kwd lng="en"><![CDATA[financial statements]]></kwd>
<kwd lng="en"><![CDATA[financial reporting standards]]></kwd>
<kwd lng="en"><![CDATA[information and communication technologies]]></kwd>
<kwd lng="en"><![CDATA[usability]]></kwd>
<kwd lng="pt"><![CDATA[aprendizagem móvel]]></kwd>
<kwd lng="pt"><![CDATA[demonstrações financeiras]]></kwd>
<kwd lng="pt"><![CDATA[padrões de informação financeira]]></kwd>
<kwd lng="pt"><![CDATA[tecnologias de informação e comunicação]]></kwd>
<kwd lng="pt"><![CDATA[usabilidade]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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