Abstract:

The failure strategy of learning on the area of accounting, finance and law has been used as an experimental teaching methodology. Indeed, the accountant must learn the new tendencies of the market and does not limit their performance to give only the true and fair view of the financial statements of the businesses and entities.

Indeed, the key methodology to effective teaching is to have clear learning objectives, such as: transparent career paths and job satisfaction. The author agrees with Warama (2018), because today’s changing market landscape, the bookkeeping, accounting and consulting profession has focused on how to remain relevant when technology is taking over many of the functions they currently perform and redundancy is a real risk. Certainly, the information asymmetry could be mitigate between the student and her or him environment to recognize the importance of the talent and the improvising. These will reduce the strong regulation of the profession based on laws, norms and regulations that empower the protection and the well-being of the student. Also, the creation of opportunities and challenges for the student is believed that it is on-the job learning is effective (Metcalfe, 2018).

On the one hand, the theoretical framework of this paper is based on literature about accounting and finance, in general, and teaching methodology, in particular. Furthermore, the learning statements of teaching will help the student with the knowledge, competences and it will attract talent of the student to the learning-teaching process.

On the other hand, the empirical framework reflects the practices in the accounting, finance and law of the teaching field. The research questions will answer:
1st question: the clear understanding of the importance of effective communication and learn and how to develop the knowledge and skills to tackle issues around trust, ethics and good governance in business is essential for the student (Wiggetts, 2018);
2nd question: the power of the methodology will ensure that the teaching process will contribute to a more dynamic behaviour of the student, as well as, will improve her or him learning process;
3rd question: the decision-making framework will create more resilient and adaptive businesses and entities, as well as, diminishing anti-corruption behaviour.

The structure of the paper is organized as follows. Section 1 is the introduction of the paper explains the teaching and the learning process of accounting and finance. Section 2 gives an overview of the mistake strategy of teaching on the accounting context. Section 3, beyond the traditional focus of the financial report, this section goes from the role of the accountant to enhances the credibility and trust, internal and externally, of the student on the accounting and finance context. Finally, the section 4 presents conclusions and promotes future research, knowing that teaching gives to the systematic running of the market by enlightening the confidence of the student on the labour market.

Keywords:

Learning, Teaching, Failure Strategy, Accounting, Finance, Law, Curriculum desi.