APPLICATION OF LEARNING BASED ON PROBLEMS IN THE SUBJECT FINANCIAL ACCOUNTING: ADVANTAGES AND DISADVANTAGES

Abstract

The Problem-Based Learning methodology (PBL) contributes to the teachinglearning process by developing the student’s capacity to “learn to learn” as a necessary channel for their own learning. PBL helps students manage time and information efficiently. Two methods are deployed when teaching the Advanced Financial Accounting subject. The first method is the PBL approach wherein students are encouraged to deal with the areas of self-learning and acquisition of knowledge in an autonomous way. The second method deployed at the University is the more traditional, teacher-fronted, lecture approach.The results of the current study indicate that students prefer a mixed-system. More than half those students asked that they understood the subject better when the traditional method was deployed. However, a large body of students stated that in order to be better prepared to sit an exam PBL method was more appropriate. As a preliminary conclusion, it would seem that the PBL is an effective system that demands significant effort from students. It is therefore suggested that the subject syllabus be modified in order to avoid over-burdening the students.

Keywords

• ABP
• Metodología activa
• Contabilidad
• Aprender a aprender
• Enseñanza-aprendizaje.