Design Of A Competency-Based Assessment Model In The Field Of Accounting

Abstract

This paper presents the phases involved in the design of a methodology to contribute both to the acquisition of competencies and to their assessment in the field of Financial Accounting, within the European Higher Education Area (EHEA) framework, which we call MANagement of COMpetence in the areas of Accounting (MANCOMA). Having selected and defined the competencies to be acquired by students in our subject, we break them down into sub-competencies, and the latter in turn into indicators, allowing us to design activities to be offered to students for the development of competencies and their subsequent assessment. Our work therefore centred on the design of a model for the "Financial Accounting III" subject belonging to the Accounting module of the syllabus for a Degree in Business Administration and Management.