HIGHLIGHTS
- What: The aim of this study is to present an active teaching and learning methodology in use in accounting education. The approach by competences in school has as main purpose to develop in students the critical reflective thinking, making them able to analyse, decide, plan and communicate their ideas. This model is aimed at a particular aspect of the skills training process that shapes the teaching methodology and the assessment system itself, built on a dynamic basis that favours progress and expected changes in students, but also verifies that the skills acquired correspond to the final academic . . .

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