Una Propuesta para la Implantación del Crédito Europeo en Contabilidad para la Gestión Turística

Bernabé Escobar Pérez, Antonio Lobo Gallardo


Nowadays, we are immersed in an adaptation process from the Spanish Higher Education System to the new European Higher Education System (EHES). Concerning to this fact, the Tourism Bachelor thought at the Business School (EUEE) of the University of Seville was chosen by the Andalusian Government to develop an implementation pilot project of the European Credit Transfer System (ECTS). Consequently, some members of the EUEE teaching staff were invited by the School Management to take part in this challenging project. The EHES implies a conceptual re-organization of the contemporary Education Systems towards the new education models which are focus on learning and student workload. In addition, these new models imply that students could carry out new activities out of the classroom apart from attending conventional classes. By doing this they would develop new skills and abilities. Regarding to this point, our teaching strategy for the specific subject of Management Accounting for Tourism Organizations has been divide the class into three-student groups. Each one of these groups was responsible for conducting a case study in real tourism organization context. More specifically, they were expected to analyse the elaboration process of management accounting information and its use by managers within the organizations for making decision purposes. Obviously, this activity has not been a fortuitous choice. It is based on one general accepted fact by the accounting education doctrine. This is that some non-technical skills such us communication, group working and problem solving are, at least, as important as technical knowledge for their professional future.


European Higher Education System, Management Accounting, Tourism, Case Study, Non-Technical Skills, Student Motivation

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