Abstract:

The European Higher Education area (EHEA) has set as a new goal the development of general and specifics competences for students. This involves the use of active teaching methods by teachers and a change of mentality on the all university community.
Among active learning methodologies based on skills, it notes cooperative work since it is a valuable tool for developing skills in the area of accounting, as well as contribute to the learning of knowledge, to shape on values and to improve relationships.
The cooperative work joins to the self-assessment that students can and should do about their subject-work, in order to develop critical thinking, and to bring the students to professional future providing with necessary skills for integration in a real context not only social but labour.
This paper explains the experience of applying the methodology of cooperative work and self-assessment in the subject of accounting analysis teaching in fourth course of Business Administration degree.

Keywords:

Competences, self-assessment, cooperative work, accounting analysis.