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EDUCATIONAL INNOVATION IN HIGHER EDUCATION: BRIDGING THEORY AND PRACTICE THROUGH ACTIVE LEARNING IN ACCOUNTING
Universidad Miguel Hernández de Elche (SPAIN)
About this paper:
Appears in: INTED2026 Proceedings
Publication year: 2026
Article: 0656
ISBN: 978-84-09-82385-7
ISSN: 2340-1079
doi: 10.21125/inted.2026.0656
Conference name: 20th International Technology, Education and Development Conference
Dates: 2-4 March, 2026
Location: Valencia, Spain
Abstract:
This paper presents an innovative teaching experience developed within the course Accounting Planning, part of the Bachelor’s Degree in Business Administration and Management. The experience consisted of two interactive activities, “Audit Scape Room” and “Team Race”, organized in collaboration with the Institute of Chartered Accountants of Spain (ICJCE) and with the active participation of junior auditors from well-known auditing firms in the region, who shared their professional experiences and provided insights into the auditing profession. The main objective of the initiative was to bring university students closer to the professional practice of auditing, promoting the application of theoretical knowledge in simulated contexts and encouraging direct interaction with professionals in the field.

The Audit Scape Room allowed students to face situations typical of an audit process through a playful, dynamic, and cooperative approach, fostering logical reasoning and the practical application of accounting concepts. The Team Race, on the other hand, was specifically designed to develop soft skills such as communication, leadership, time management, and problem-solving. In this dynamic, teams were required to make strategic decisions, manage their human resources, and assign roles according to each member’s strengths, in order to maximize collective performance.

After completing the activity, a satisfaction survey was administered to participating students, who expressed a highly positive overall evaluation, with average scores ranging from 4 to 5 out of 5 on most items. Particularly noteworthy was the perception that these activities effectively bridge the gap between theory and professional practice, enhance motivation and interest in the subject and the auditing profession, and foster the development of transversal competences essential for future professional performance.

Overall, this experience highlights the value of experiential learning and active methodologies in higher education, especially when integrated with professional collaboration. The “Audit Scape Room & Team Race” initiative thus represents a successful example of teaching innovation capable of motivating, engaging, and preparing students for the real challenges of their future professional careers.
Keywords:
Accounting, Business Administration and Management Degree, Audit Scape Room, Team Race, soft skills, active learning, Bridging Theory and Practice.