LEARNING MANAGEMENT SYSTEMS: AN APPLICATION FOR COST ACCOUNTING TEACHING

Learning Management Systems (LMS) offer interesting opportunities as e-learning software when different types of teaching activities are developed. Nowadays, masterclasses share space with other technics that enable the student a better understanding about the studied subject. Financial economy and accounting, as a teaching field, requires new technics that allow the student a better knowledge about his/her environment and profession. For this reason, the participation of external speakers or professionals through seminars is an interesting resource. However, this participation needs time, effort and economic resources for both the speaker and the students. This experience took place in the subject Cost Accounting in the Public University of Navarre. In this case, we chose students belonged to the degree in Business Administration. This subject is taught in the third year. We decided to introduce the ZOOM tool in the development of the third lesson related to the development of the business budget. Business budget has a different structure depending on the analysed entity. We opted to explain the case of a manufacturing company following the traditional scheme of a masterclass and we introduced the new technic in relation to a company oriented to the provision of a service. This second structure was explained by a professional. This professional was contacted by the teaching staff and expressed her will to participate in this subject, although she had not availability in terms of time and she was working in a different location. As a consequence, we planned the possibility of using this tool as a way to solve this limitation. The obtained results show an intense potential of this tool for both students and external speakers. The new technologies offer opportunities for development in Financial Economy and Accounting. In this sense, the results obtained in this experience give a good account of the transversal competences developed and the interest in the research career aroused in the students.