scholarly journals Design Of A Competency-Based Assessment Model In The Field Of Accounting

2012 ◽  
Vol 5 (5) ◽  
pp. 343 ◽  
Author(s):  
Adelaida Ciudad Gomez ◽  
Jesus Valverde Berrocoso
Keyword(s):  
Higher Education ◽  
Business Administration ◽  
Assessment Model ◽  
Financial Accounting ◽  
European Higher Education Area ◽  
Design Activities ◽  
Competency Based ◽  
European Higher Education ◽  
Development Of Competencies ◽  
Competency Based Assessment

This paper presents the phases involved in the design of a methodology to contribute both to the acquisition of competencies and to their assessment in the field of Financial Accounting, within the European Higher Education Area (EHEA) framework, which we call MANagement of COMpetence in the areas of Accounting (MANCOMA). Having selected and defined the competencies to be acquired by students in our subject, we break them down into sub-competencies, and the latter in turn into indicators, allowing us to design activities to be offered to students for the development of competencies and their subsequent assessment. Our work therefore centred on the design of a model for the "Financial Accounting III" subject belonging to the Accounting module of the syllabus for a Degree in Business Administration and Management.

E-Learning Methodologies in Higher Education

2011 ◽  
pp. 175-186
Author(s):  
Alicia Mateos Ronco ◽  
Mar Marín Sánchez
Keyword(s):  
Higher Education ◽  
Teaching And Learning ◽  
Statistical Treatment ◽  
Problem Based Learning ◽  
Business Administration ◽  
Learning Processes ◽  
European Higher Education Area ◽  
E Learning ◽  
The Subject ◽  
European Higher Education

The Spanish educational system will require certain changes in order to achieve the Bologna objectives for the European Higher Education Area, including with new activities and roles for both students and teachers, who must assume new skills that will affect concepts and attitudes related to the teaching and learning processes. This chapter describes the authors’ experience in designing E-learning methodologies for the teaching of accountancy in the Business Administration Degree Course at the Polytechnic University of Valencia. The chapter’s methodology designed for teaching accounting, is based on PBL (Problem Based Learning), compiled with Internet based technologies. The authors analyze its use and evolution in two accounting subjects in the first and the fourth year of the degree. The conclusions obtained from the statistical treatment of the results show that there is a direct correlation between the use of an active E-learning model and obtaining satisfactory exam results in the subject.

Ethical Competences in Accounting Higher Education

2013 ◽  
pp. 105-116
Author(s):  
M. Àngels Fitó ◽  
Joan Llobet ◽  
Soledad Moya
Keyword(s):  
Higher Education ◽  
Accounting Education ◽  
Ethical Values ◽  
University System ◽  
European Higher Education Area ◽  
Generic Competencies ◽  
Fundamental Part ◽  
Competency Based ◽  
European Higher Education

The integration of the Spanish University System into the European Higher Education Area (EHEA) introduces, among other aspects, competency-based learning (MECD, 2003). For a discipline like accounting this context implies the challenge of introducing ethics into accounting education, since ethical values have been included as a fundamental part of the generic competencies that graduates are required. The following study analyzes, in the light of the importance that academics and professionals give to ethical competences, to which extent universities have committed with ethics, considering the information provided in their respective websites relating their first cycle degrees. The outcomes obtained show the little presence of ethical competencies in the information published in the websites of the offered courses.

Ethical Competences in Accounting Higher Education

2011 ◽  
Vol 2 (4) ◽  
pp. 35-46
Author(s):  
M. Àngels Fitó ◽  
Joan Llobet ◽  
Soledad Moya
Keyword(s):  
Higher Education ◽  
Accounting Education ◽  
Ethical Values ◽  
University System ◽  
European Higher Education Area ◽  
Generic Competencies ◽  
Fundamental Part ◽  
Competency Based ◽  
European Higher Education

The integration of the Spanish University System into the European Higher Education Area (EHEA) introduces, among other aspects, competency-based learning (MECD, 2003). For a discipline like accounting this context implies the challenge of introducing ethics into accounting education, since ethical values have been included as a fundamental part of the generic competencies that graduates are required. The following study analyzes, in the light of the importance that academics and professionals give to ethical competences, to which extent universities have committed with ethics, considering the information provided in their respective websites relating their first cycle degrees. The outcomes obtained show the little presence of ethical competencies in the information published in the websites of the offered courses.

Model for Identifying Competencies and Learning Outcomes (MICRA)

2016 ◽  
pp. 154-169
Author(s):  
Maria José Angélico Gonçalves ◽  
Álvaro Rocha ◽  
Manuel Pérez Cota ◽  
Pedro Pimenta
Keyword(s):  
Higher Education ◽  
Computer Science ◽  
Learning Outcomes ◽  
Business Administration ◽  
European Higher Education Area ◽  
Systematic Analysis ◽  
Innovative Model ◽  
Teachers And Students ◽  
European Higher Education

This chapter introduces and describes an innovative model for a thorough, organized and systematic analysis of the educational context – the MICRA model (model for identifying and classifying Competencies and Learning Outcomes), based on the official documents of the Course Units (syllabus and assessment components). The MICRA model was validated by means of a case study. Competencies and Learning Outcomes were identified in the Computer Science Course Units of the Accounting and Business Administration degree at the Institute of Accounting and Administration of Porto (ISCAP/IPP).We are aware that the adoption of this model by different institutions will contribute to the interoperability of learning outcomes, thus enhancing the mobility of teachers and students in the EHEA (European Higher Education Area) and third countries.

scholarly journals Significant Learning In University Students From The Area Of Financial Accounting Through The Use Of A WebQuest

2014 ◽  
Vol 10 (1.5) ◽  
pp. 83-88
Author(s):  
Adelaida Ciudad-Gomez ◽  
Jesus Valverde-Berrocoso
Keyword(s):  
Higher Education ◽  
Teaching Experience ◽  
Communication Technologies ◽  
Assessment Model ◽  
Financial Accounting ◽  
Skills Assessment ◽  
Web Based ◽  
European Higher Education ◽  
University Level ◽  
University Setting

The use of Information & Communication Technologies and active learning methodologies are among the main challenges faced at university level in the new European Higher Education Area (EHEA), which promotes a learning process in which the student becomes a proactive subject in their own education.One of these methodologies is what is known as a WebQuest, a system that allows to integrate ICT in web-based research and problem-solving activities, thereby fostering collaborative work.The purpose of this project was to describe a teaching experience on the use of WebQuest in a university setting, in the field of Financial Accounting and as part of a training and skills-assessment model known as MANagement of COMpetence in the areas of Accounting (MANCOMA).

scholarly journals Coordination Of Teachers In New Undergraduate Degrees Adapted To European Higher Education Area

2010 ◽  
Vol 3 (13) ◽  
pp. 21-26
Author(s):  
Juan-Antonio Mondéjar-Jiménez ◽  
María Cordente-Rodríguez ◽  
María-Leticia Meseguer-Santamaría ◽  
Manuel Vargas-Vargas ◽  
José Mondéjar-Jiménez
Keyword(s):  
Higher Education ◽  
Human Resource Development ◽  
Industrial Relations ◽  
Business Administration ◽  
Joint Work ◽  
National Agency ◽  
European Higher Education Area ◽  
La Mancha ◽  
European Higher Education ◽  
Academic Year

The introduction of new undergraduate degrees adapted to the European Higher Education Area (EHEA) requires a coordinated effort by teachers, because the different subjects are based on a new methodology of teaching and learning. The Social Sciences School of Cuenca offers degrees in Business Administration, Law and Labor Sciences. The progressive adaptation of the undergraduate degrees at the University of Castilla-La Mancha has culminated with the introduction, in the academic year 2009-2010, of the Business Administration Degree and, beginning in academic year 2010-2011, of the Degrees in Law and in Industrial Relations and Human Resource Development, once they have all been verified by the National Agency for Quality Assessment and Accreditation (ANECA). This paper addresses opportunities for coordination among teachers that occur in the implementation of new degree of Law and Business Administration, through the joint work of teachers in different aspects of competency-based education. After the first course of the new degrees, it must articulate all coordination tools that allow teachers to conduct their work effectively and efficiently, with the aim of providing the best possible service to students. The synergies arising from this deployment will allow better planning tools in the implementation of the following degrees.

CONCEPTUAL BASES OF ADAPTATION OF UKRAINE’S HIGHER EDUCATION TO THE STANDARDS OF EDUCATION QUALITY OF THE EUROPEAN AREA

2018 ◽  
Author(s):  
Nina Batechko
Keyword(s):  
Higher Education ◽  
Quality Assurance ◽  
European Higher Education Area ◽  
Quality Of Higher Education ◽  
European Area ◽  
European Higher Education ◽  
European Standards ◽  
Conceptual Foundations

The article outlines the conceptual framework for adapting Ukrainian higher education to the Standards and Recommendations for Quality Assurance in the European higher education area. The role of the Bologna Declaration in ensuring the quality of higher education in Europe has been explained. The conceptual foundations and the essence of standards and recommendations on quality assurance in the European higher education area have been defined. The Ukrainian realities of the adaptation of higher education of Ukraine to the educational European standards of quality have been characterized.

THE APPRENTICESHIP IN CRAFT GUILDS IN PREINDUSTRIAL EUROPE: A MODEL FOR ENGINEERING EDUCATION IN THE EUROPEAN HIGHER EDUCATION AREA

10.6036/9821 ◽  
2021 ◽  
Vol 96 (5) ◽  
pp. 460-463
Author(s):  
OSCAR MARTIN LLORENTE
Keyword(s):  
Higher Education ◽  
Engineering Education ◽  
Learning By Doing ◽  
Term Survival ◽  
European Higher Education Area ◽  
Educational Methods ◽  
Apprenticeship Learning ◽  
European Higher Education ◽  
Craft Guilds

This work aims to carry out a comparative study between the apprenticeship system in the craft guilds in preindustrial Europe and the educational methods used in the European Higher Education Area (EHEA), with the aim of highlighting the role, within the field of engineering education in the EHEA, of the practice-driven approach (learning by doing), which yielded excellent results during centuries to craft guilds, since their institutionalized apprenticeship system was one of the reasons for their long-term survival. The transmission of technical skills and associated innovation were effectively supported by craft guilds but not as a main objective and even, sometimes, as a cause of undesired effects (formation of future competitors, revelation of secrets or shift of control over the production process from the owners of skills to the owners of capital. It has been demonstrated that both the organizational modalities or scenarios and the educational methods of the EHEA (except the binomial scenario-method formed by the theoretical class and the master lecture) used in engineering education, have a clear precedent in the preindustrial craft guilds, which emphasize the learning process instead of the teaching process and established, several centuries in advance and without intending to, a model for the EHEA. Keywords: Craft guilds; Apprenticeship; Learning by doing; Engineering education; EEES

scholarly journals ICT skills gap in Spain: Before and after a decade of harmonizing the European Higher Education Area

2019 ◽  
Vol 27 (4) ◽  
pp. 934-942
Author(s):  
Ariadna Llorens Garcia ◽  
Joana d’Arc Prat Farran ◽  
Jasmina Berbegal‐Mirabent
Keyword(s):  
Higher Education ◽  
Skills Gap ◽  
European Higher Education Area ◽  
Ict Skills ◽  
Before And After ◽  
European Higher Education
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