The application of PBL as a methodological tool for teaching in the accounting area: vertical and horizontal financial analysis

Abstract

The Catholic University of Cuenca is facing an adaptation process to the ABP methodological tool, although adaptation range differs within the same university from faculty to other. The purpose of this study is to display a pilot experience of a Problem- Based Learning (PBL) inside Accounting and Auditing career at the chair for Financial Management I, which theme is:  Vertical and Horizontal Financial Analysis for Decision-Making and its assessment. Finally, all conclusions will be reported. The method used to develop this experience was ABP and collaborative work; as far as its evaluation is concerned, it has been aimed to teachers, students and external observers. The results have accorded the way of carrying out an excellent vertical and horizontal financial analysis for decision- making within a company. The work was carried out in the Faculty of Accounting and Audit of the Catholic University of Cuenca based in Azogues with the topic Vertical and Horizontal Financial Analysis for decision- Making. This activity has allowed to contrast the development of the necessary competencies by teachers directly involved, as well as the analysis of the potentialities and possible problems to face by including these techniques in the degree titles. As a repercussion it is possible to show the design of an elective subject within the curriculum.