THE BOLOGNA PROCESS IN ACCOUNTING: EFFECTS ON STUDENTS’ SATISFACTION

The Bologna process has been a long legislation process with the final objective to create comparable undergraduate degrees and postgraduate education across European countries.

Besides the strict legislative change, in some universities it is implying a change of educational paradigm for undergraduate education (Barr and Tagg, 1995). Traditionally, undergraduate education in southern-European countries has been delivered under the Instruction Paradigm which base is to provide instruction. However, in the experimental introduction of Bologna courses it is observed a move towards the Learning Paradigm which basis is to produce learning.

This paper analyses the effects on students’ satisfaction after modifying the teaching-methodology so that accounting subjects become nearer the Learning Paradigm. Main results show that here is an increased satisfaction on the learning process. This satisfaction was higher during the “experimentation” period.