The role of new technologies in competence teaching in higher education: The case of accounting

The Spanish educational system will require certain changes in order to achieve the Bologna objectives for the European Higher Education Area, including a more professional profile, 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 within the framework of training projects, However, students must also take a leading role in the educational process by adopting independent, meaningful and cooperative learning methods. This process will imply a notable change of mindset for the typical Spanish students and will involve a high degree of collaboration between students and teachers. Teachers will have to choose suitable methodologies for achieving those objectives, within the academic framework and considering the characteristics of professional training in skills. In addition, they must create the appropriate structural and organizational conditions to carry out these activities (class size, space, educational organization, etc.). This paper describes the authors' experience in designing learning methodologies for the teaching of accountancy in the business administration degree course at the Polytechnic University of Valencia. The paper is divided into three parts. The first part describes the methodology designed for teaching accounting, based on PBL (problem-based learning), compiled with Internet-based technologies. We analyze its use and evolution in two accounting subjects in the first and the fourth years of the degree. The second part presents the results for each subject in these years. The authors also point out the differences between students who chose the learning methodology described and those who used the traditional approach. The final part of the paper presents the conclusions obtained from the statistical treatment of the results and the analysis of different options for correlating the information obtained. These results show that there is a direct correlation between the use of an active learning model-through the teaching methodology-and obtaining satisfactory exam results in the subject. Finally, the authors analyze these results and consider how they should be used for evaluating the suitability of the methodology and to determine whether it is necessary to redesign the methodology to fit in with the characteristics, conditions and limitations of the teaching and learning processes.