Abstract:

With the introduction of new degrees and postgraduate courses, the university community has made a great effort to adopt and implement new teaching and learning tools that are consistent with the methodological changes brought about by the European Space of Higher Education, especially with the acquisition of skills needed for employability. One of the challenges to be faced in this regard is the development of materials and guides for the subjects related to internships, also known as practicums, of the different degrees given by the University (both undergraduate and postgraduate). The complexity of this task is that these subjects are assessed through a process involving teaching staff and external, non university, evaluators, that is, the tutors in the company or entity in which students carry out the practices. The process requires the establishment of criteria for assessment, planning activities, organizing a schedule, and to offer each of the participants the materials and information sufficient to develop their work with adequate guarantees of objectivity, consistency and effectiveness. Developing a Guidance Handbook for the practicum that includes documents, procedures and evaluation questionnaires, would be a help to reach these objectives.
In this course we have developed a Guidance Handbook for participants of the practicum of the Master degree in Accounting and Auditing.
Therefore, the aim of this work is to test the degree of usefulness of this handbook for students, teachers (internal tutors) and company tutors (external tutors) involved in this teaching-learning process.
The result of this analysis using the technique of questionnaires to the parties reveals a greater appreciation of this guide by students and company tutors.
The main contribution of this study is the generation of effective materials for the development and evaluation of professional competences for the university community.

Keywords:

Professional competences, Guidance Handbook, Auditing, Accounting and Auditing teaching, Evaluation.