EXPERIENCE IN COMPETENCY ASSESSMENT FOR CORPORATE ACCOUNTING TRANSACTIONS

This paper aims to describe an experience in competence assessment in the context of an innovative educational program conducted by accounting professors. The experience is designed with the intention of improving competence evaluation, together with the evaluation of the knowledge acquired by the student. The design of the activity is such that from the beginning, the student is aware of the educational expectations and the progress tracking process used in relation to the skills that will be developed according to VERIFICA in the Business Management and Entrepreneurship Degree in the UEM.
The skills that students will need to develop their career are defined in the academic profile of each degree and are developed in the different subjects. Corporate transactions in accounting are, among others, problem solving and results orientation, ability to manage information, analysis of the internal situation of organizations and their management, and identification of changes in equity.
Our activity is designed to form two blocks.
Block1- Work in the classroom: The student participates in meetings with the teacher aiming to solve five case studies which show the learning objectives progressively. In these sessions the student knows the process required for the fulfillment of the objectives and the achievement of the expected skills beforehand. In the first case, the student has to search for concepts related to net assets through the SABI database. In the following two cases, he or she has to delve into the composition and changes in equity. In the fourth case, we apply the above concepts to information for investors of companies through internet. The latter case is applied from an international perspective.
Block 2-Independent work: the student must perform a comparative analysis of the change in the assets of two companies that apply different accounting standards.
As for the choice of indicators, we considered the assessment of both the result of independent work and the learning process. For this purpose, we have included indicators that assess active participation in class and delivery cases in the problem-solving skills and results orientation.
As for the assessment of the rest of generic skills, we chose an indicator for each skill. Thus, the skill "information management" is measured from the sources reviewed. However, to measure the skill “analysis of information” we decided to use originality as an indicator that values cognitive categories, such as that values as reflective and practical thinking.
When choosing indicators for specific skills, critical analysis and company selection, we also chose rubrics that not only measure expertise, but also strengthen generic skills.
To track their learning, students are provided with competence assessment sheets with the indicators and the achievements made.