Abstract:

The Accounting degree in the Higher School of Technology and Business of the Guarda Polytechnic Institute emphasizes a continual improvement process. Indeed, one of the 32 unit courses is Sectorial Accounting and Corporate Finance that promotes the new trends in accounting and corporate finance in banking, insurance, public, local administration, education, health, social security sectors, between others.

The objectives of the research are the demonstration of how the e-learning experiences provide a unit course more applicable to all the organizations and allows to have a long-term objective, because each scholar year make is analyzed more information is analyzed and students gain more experience from the economy and the markets.

The research process will be based on learning objectives, on the need to provide training, on actions that improve skills and experiences. Then, the collecting data process and the supporting tools of the e-learning system will improve the competence of students in this course unit. The results of the research show the important change and the increase of the velocity of the communication process between students and professor. Also, the change itself follows the purposes, specifically: (1) extended dialogue about teaching, learning and pedagogy; (2) careful present case studies from the economy; and (3) the model of the accounting curriculum is more consistent with the proposals of Professional Bodies and scientific evolution.

Keywords:

Sectorial Financial Accounting, e-learning Experiences, New Communication, Portugal.