Cost Analysis in Online Teaching Using an Activity Map
Virtual education has been associated, on some occasions, with economic models of scale that strengthen the mercantilist vision of teaching, thereby raising questions on the quality of the service. Some studies on educational costs associated with this modality simplify the analysis based on individ...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
MDPI AG
2023-05-01
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| Series: | Education Sciences |
| Subjects: | |
| Online Access: | https://www.mdpi.com/2227-7102/13/5/506 |
| _version_ | 1827597009688723456 |
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| author | Nuria Segovia-García Ester Martín-Caro |
| author_facet | Nuria Segovia-García Ester Martín-Caro |
| author_sort | Nuria Segovia-García |
| collection | DOAJ |
| description | Virtual education has been associated, on some occasions, with economic models of scale that strengthen the mercantilist vision of teaching, thereby raising questions on the quality of the service. Some studies on educational costs associated with this modality simplify the analysis based on individual elements, such as the production of courses or the technological infrastructure, offering an incomplete and biased perspective. This study proposes to carry out a complete analysis of the costs of a virtual university using an Activity-Based Costing (ABC) model to determine the percentage of the budget consumed by each of the activities involved in the training process. The results show the significant influence that instructional design and teaching activities have on virtual modalities (62.5% of the set of activities), thus highlighting the importance of human resources in maintaining educational modalities mediated by technology. Understanding the importance of human capital and its contribution to offering a quality and innovative educational service is fundamental to consolidate a model that can improve access to education for populations with major difficulties. |
| first_indexed | 2024-03-09T03:23:16Z |
| format | Article |
| id | doaj.art-1977467d4a404e119e53fe00afda7815 |
| institution | Directory Open Access Journal |
| issn | 2227-7102 |
| language | English |
| last_indexed | 2024-03-09T03:23:16Z |
| publishDate | 2023-05-01 |
| publisher | MDPI AG |
| record_format | Article |
| series | Education Sciences |
| spelling | doaj.art-1977467d4a404e119e53fe00afda78152023-12-03T15:06:04ZengMDPI AGEducation Sciences2227-71022023-05-0113550610.3390/educsci13050506Cost Analysis in Online Teaching Using an Activity MapNuria Segovia-García0Ester Martín-Caro1School of Economic and Administrative Sciences, Corporación Universitaria de Asturias, Bogotá 110221, ColombiaSchool of Economic and Administrative Sciences, Corporación Universitaria de Asturias, Bogotá 110221, ColombiaVirtual education has been associated, on some occasions, with economic models of scale that strengthen the mercantilist vision of teaching, thereby raising questions on the quality of the service. Some studies on educational costs associated with this modality simplify the analysis based on individual elements, such as the production of courses or the technological infrastructure, offering an incomplete and biased perspective. This study proposes to carry out a complete analysis of the costs of a virtual university using an Activity-Based Costing (ABC) model to determine the percentage of the budget consumed by each of the activities involved in the training process. The results show the significant influence that instructional design and teaching activities have on virtual modalities (62.5% of the set of activities), thus highlighting the importance of human resources in maintaining educational modalities mediated by technology. Understanding the importance of human capital and its contribution to offering a quality and innovative educational service is fundamental to consolidate a model that can improve access to education for populations with major difficulties.https://www.mdpi.com/2227-7102/13/5/506educational technologyeducational costseducational planningeducational populationhigher education |
| spellingShingle | Nuria Segovia-García Ester Martín-Caro Cost Analysis in Online Teaching Using an Activity Map Education Sciences educational technology educational costs educational planning educational population higher education |
| title | Cost Analysis in Online Teaching Using an Activity Map |
| title_full | Cost Analysis in Online Teaching Using an Activity Map |
| title_fullStr | Cost Analysis in Online Teaching Using an Activity Map |
| title_full_unstemmed | Cost Analysis in Online Teaching Using an Activity Map |
| title_short | Cost Analysis in Online Teaching Using an Activity Map |
| title_sort | cost analysis in online teaching using an activity map |
| topic | educational technology educational costs educational planning educational population higher education |
| url | https://www.mdpi.com/2227-7102/13/5/506 |
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