METHODOLOGICAL ADAPTATION TO THE EUROPEAN HIGHER EDUCATION AREA (EHEA) IN ACCOUNTING SUBJECTS. A PRELIMINARY STUDY

The European Higher Education Area (EHEA) promotes student-centred teaching in which students assume the responsibility for the organization and development of their academic work, hence the need to employ active methodologies and to shift from those based on behavioural learning towards methodologies which promote constructivist learning. Our paper presents the preliminary results of the study undertaken during the 2008-09 academic year during the introduction of the two active participation methodologies: Project Based Learning (ABPrj) and Activity Based Learning (ABA), evaluating their usefulness in accordance with the academic performance of participants in comparison with those who did not take part. The subjects involved are Financial Accounting III (CF III) and Accounting Analysis (AC) in the 4th year of the Bachelor's Degree in Business Administration at the University of Seville. Results were obtained by way of a questionnaire and the students' end of year marks, and these reflect positively the value of using participatory methodologies.