La docencia en contabilidad análitica y el apoyo de la virtualización en el marco del espacio europeo de educación superior

Laburpena

Currently Spain is undergoing a process of total reform of the University Education under the so-called "European Higher Education Area". The aim is to achieve a convergence of the European degrees into a common structure that allows appropriate validations to motivate student and professional mobility in the context of consolidating the concept of European Union in the minds of its ot1zens. The above process has specific characteristics because in addition to reforming the qualifications structure it requires a complete turn around of the traditional teaching-learning methods. This reform takes into account the following innovations: a change from an educational model based on the teacher lecture- based to a learning methodology based on student work hours and the burst of the new information technologies as a basic aid in education. These innovations require both rethinking the new teaching methodology as the relationship and communication between student and teacher. This research article aims to describe an experience in applying these innovations in cost accounting, which can be extrapolated to the rest of the Accounting subjects wondering how to apply the learning methodology? What and how to apply the lnformation and Technology tools (ICT)? and How must a software tool be designed and implemented to balance the course syllabus?