Resumen

REYES-MALDONADO, Nydia Marcela  y  CHAPARRO-GARCIA, Fernando. Active methodologies for teaching International Financial Reporting Standards in a virtual learning environment. Cuad. Contab. [online]. 2013, vol.14, n.spe36, pp.1147-1182. ISSN 0123-1472.

The accounting profession in Colombia is experiencing important conceptual changes due to the implementation of the International Financial Reporting Standards in the country. This change generates in the universities the opportunity and the challenge of proposing new teaching methodologies and taking the responsibility of offering this knowledge to all the profession actors who need to return to classrooms and resume their learning processes. On this point, the UNAB Public Accounting Program initiated a project in 2011 with the goal of designing a pedagogical model for teaching -with a competency-based approach-the International Financial Reporting Standards. In this regard, the departure point was the pedagogical model used by the Virtual Public Accounting Program, which was complemented by the addition of active teaching methodologies that comply with the new pedagogical models with a competency-based approach. The result of this research is summarized in a methodological approach applied in the design and structuring of the subject Accounting systems, taught in the virtual mode of the program and whose main objective is the teaching of the International Financial Reporting Standard for SMEs.

Palabras clave : Accounting, accounting education; technology; skills; International Financial Reporting Standards; Accounting-teaching; professional formation of accountants; international accounting standards.

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