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首页> 外文会议>International Technology,Education and Development Conference >CONCEPTUAL DIFFICULTIES OF NEW UNIVERSITY ACCOUNTING STUDENTS: PROPOSALS FOR IMPROVEMENT IN VIEW OF THE EHES
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CONCEPTUAL DIFFICULTIES OF NEW UNIVERSITY ACCOUNTING STUDENTS: PROPOSALS FOR IMPROVEMENT IN VIEW OF THE EHES

机译：新大学会计学生的概念困难：看法改善的建议

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Firstly, this paper attempts to review, from the authors' personal reflection and experience of over 20 years in the teaching of Accounting at university level, the most relevant problems that are generally encountered by first-year students, primarily those studying the degrees offered in the Faculties of Economics and Business Administration. Such problems derive largely from the level of A^ion and the gap between the Conceptual Framework of this discipline and the preconceived and intuitive ideas held by laypeople, and will lead to failure if not overcome, and create a 'training gap' with serious consequences not only within the field of Accounting but to Business Administration as a whole. Next, in view of the imminent challenge of the European Higher Education Space (EHES), in addition to looking at the need for special training of the professors responsible for teaching Accounting to new university students, we take a look at some basic educational activities used to alleviate said difficulties. These are conceived from the point of view of student learning rather from that of lecturebased teaching, in which there is almost no interaction with students and which has been the norm in traditional education in Spain.
机译：首先，本文试图从提交人的个人反思和经验中审查大学层面的会计教学中的20年的个人反思和经验，这是一年中一般遇到的最相关的问题，主要是那些研究所提供的度数的人经济学与工商管理院系。这些问题主要来自^离子的水平和本学科的概念框架之间的差距以及Paypeople持有的先入为主和直观的想法，并会导致失败，如果没有克服，并产生严重后果的“培训差距”不仅在会计领域内，而是整体的工商管理。接下来，鉴于欧洲高等教育空间（嘴巴）的迫在眉睫的挑战，除了看对新大学生负责教学会计教授的教授的特殊培训的需要，我们需要看一些使用的基本教育活动减轻了说困难。这些是从学生学习而非讲座教学的观点来构思的，其中几乎没有与学生的互动，这是西班牙传统教育的常态。

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