Resumo

MONTOYA-DEL-CORTE, Javier  e  FARIAS-MARTINEZ, Gabriela María. Development of Professional Abilities and Acquisition of Knowledge in Bu siness Administration and Certified Public Accounting Academic Programs: An Exploratory Research Work with Students from Spain and Mexico. Innovar [online]. 2011, vol.21, n.40, pp.93-106. ISSN 0121-5051.

This research looks at the particularities of an innovative educational intervention carried out among students in the field of "Financial Auditing" at two universities in Spain and Mexico. The objective is to show how, through collaborative work by the students in a virtual learning environment, they can develop certain professional abilities emphasized by IFAC (2008) while, at the same time, acquiring specific relevant knowledge. The analysis is based on evaluation of the students' perception and of evidence of learning. The results show the effectiveness of the intervention in terms of the development of abilities and generation of knowledge among students from both countries, although certain difficulties arise that will need to be taken into consideration in future experiences.

Palavras-chave : professional abilities; skills; teaching in accounting; auditing; virtual learning environment.

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