Accounting education in an action-based learning environment: lessons learned

• Author(s): Silva, Paulino Manuel Leite da ; Santos, J. Freitas ; Vieira, Maria Isabel Coutinho
• Date: 2009
• Persistent ID: http://hdl.handle.net/10400.22/133
• Origin: Repositório Científico do Instituto Politécnico do Porto
• Subject(s): Bologna declaration; Managerial dimulation
• Document Type: Article
• Language: English

Description

In the context of the Bologna Declaration a change is taking place in the teaching/learning paradigm. From teaching-centered education, which emphasizes the acquisition and transmission of knowledge, we now speak of learning-centered education, which is more demanding for students. This paradigm promotes a continuum of lifelong learning, where the individual needs to be able to handle knowledge, to select what is appropriate for a particular context, to learn permanently and to understand how to learn in new and rapidly changing situations. One attempt to face these challenges has been the experience of ISCAP regarding the teaching/learning of accounting in the course Managerial Simulation. This paper describes the process of teaching, learning and assessment in an action-based learning environment. After a brief general framework that focuses on education objectives, we report the strengths and limitations of this teaching/learning tool. We conclude with some lessons from the implementation of the project.