THE TEACHING OF AUDITING: FROM SCHOOL
ATTENDANCE TO VIRTUAL SCHOOL
Agostinho Icio Bucha, Francisco Alegria Carreira and Maria da Conceição Aleixo
Escola Superior de Ciências Empresariais do
Instituto Politécnico de Sebal
Campus do IPS, Estefanilha, 2914-503 SETÚBAL
Keywords: Auditing, High Education, Teaching Methodologies, Information and Communication Technologies (ICT).
Abstract: The concept of education has evolved in time and is now seen not only as a natural phenomenon, but
specially as a social phenomenon essential to the development of the society. School shouldn’t be an
organization closed in itself apart from the surrounding environment, on the contrary it should be an open
organization and it should take part in the constant changes. In the specific situation of the Higher Education
Institutions they can not remain indifferent to the economical, social and specially technological change
happening everywhere and that are urging a different behaviour from the teachers who need now new skills
to face the competitive environment of the present.Therefore we believe that the scientific and technical
training must be complemented with another training capable of stimulating other skills concerning attitude
and emotion.
Along with the development of management skills the teachers should also invest on new learning
proceedings related to the New Information and Communication Technologies (NICT), namely the web
pages, portals and enterprise simulation.
Hence we have tried to identify the new environments reflecting about the actual and virtual teachings and
sharing our experience concerning the teaching of auditory using the Internet. Thus we have created a web
page for the discipline of auditing, a positive experience, if we consider the results which show a clear
preference from the students who find it relevant, convenient and a precious aid to improve the process of
teaching/learning.
1 INTRODUCTION
The universal access to a high education is one of
the main accelerators of the economical
development and one of the features of the present
society.
Moreover the political and social freedom, which
took place in the recent past rapidly, extended to the
economical world allowing the globalisation of the
different markets. Hence the teaching process as we
understand it is a static process and, in most cases is
closed in itself with few bi-directional
communication flows and a weak content
integration.
The present school must understand the
differences between todays situation and that of the
past or if you prefer the environment of today and
that of the past.
Past
Nowadays
Slow science Knowledge explosion
Bipolar world Multipolar world
Defined political system Ambiguous democracy
Dominant cultures Multi/Inter culture
Industrial Economy Services Economy
Job security Unemployment threat
Close culture Distance culture
The democratization in the high education is seen
today in the access and specially as a social and
national demand and as a way to renew
qualifications in a continuous teaching perspective
allowing an effective participation in the information
and knowledge society in a solid way. The speeches
at the UNESCO World Conference on High
Education (1998) consider flexibility an attitude and
a vital disposition to survive or succeed in the job
market.
537
Inácio Bucha A., Alegria Carreira F. and da Conceição Aleixo M. (2005).
THE TEACHING OF AUDITING: FROM SCHOOL ATTENDANCE TO VIRTUAL SCHOOL.
In Proceedings of the First International Conference on Web Information Systems and Technologies, pages 537-546
DOI: 10.5220/0001236805370546
Copyright
c
SciTePress
The adaptation to different environments is a
demand or a requisite we should take into account
more and more, so that it has become convenient to
establish equivalence systems of degree or
disciplines acknowledgement of disciplines among
national and international Schools as well as a
continuous learning throughout our lives, capable of
including experiences and know-how and of
producing new knowledge, in short, that is capable
of learning to learn.
This way taking advantage of the New
Information and Communication Technologies
(NICT) we can not be indifferent to its development
and wide range of application, namely in education
through the web pages and portals.
The ODL – Open and Distant Learning has had a
remarkable development since the seventies in the
last century.
This article aims to report the experience
acquired from building a web page taking advantage
of the Internet in the discipline of auditing in the
Accounting and Finance Graduation.
The teachers initiative comes from a non-
conformist spirit of the teaching process and
seeking to take advantage of the NICT potentiality
in general and concerning the discipline of auditing.
2 THE ENVIRONMENTS
The “new” society and economy in which we live is
called The Information and Communication Society
and is featured by the market supremacy and
consequently by an increasing skill level and value
creation.
For such, the NICT have had a large contribution
through the massive and generalised use of its most
prominent tools, namely the Internet, the Intranet,
the cell phone and the electronic mail (e-mail).
These tools have allowed a proximity between
producer and consumer or seller and buyer with no
parallel in our trade history and a new organizational
structure which generates value, in short, a new
process of competitive intelligence” capable of
offering services with a better quality and efficiency.
Besides, the Internet stands to the information
society just as electricity stood for the industrial age
(Castells, 2001).
Thus the NICT have provided a new push to the
trade services and finance market making them more
and more global and have redesigned the job market
(perhaps it would be more appropriate to designate it
as knowledge market) in what new kinds, shapes and
conceptual demands are concerned, interrelated and
interdisciplinary also at a global scale.
Well, this globalisation wave, due to the market
influences imposes an unprecedented challenge to
the educational systems when it questions the
traditional teaching process by creating a paradigm
of teaching-learning.
The construction of a Knowledge Society “exige
un profundo cambio en la configuración y
comportamiento de los agentes políticos,
económicos y sociales – que han de estar dispuestos
a involucrarse en un proceso de aprendizaje
complejo y contínuo, característico de la sociedad
que aprende, que permite la traslación del concepto
de empresa de conocimiento” (Castillo and Abad,
2003).
The NICT are more and more intensely used by
students who mostly stimulate the teachers to adopt
at the same time that they facilitate communication
through image, direction and intensity to reach
different kinds of public.
This way we are before the change of the
teaching paradigm into that of learning:
The system based on teaching is replaced
by the learning;
The teaching is no longer centred on the
teacher, now it is centred on the student,
that is, we move away from the teacher as
the transmitting agent of the contents and
place the student in the centre of the
process (Serra, 2004);
Concerning the attitudes the students are no
longer passive content receivers while the
teachers concentrate mostly on resource
management;
The teacher is no longer the true holder of
knowledge at the same time that the student
no longer memorizes for he seeks to check,
discuss and find situations and solutions;
The activities organized in order to value
the process of content transmission are
being replaced by the selection and
organization of contents and learning
resources;
Transmitting knowledge is now less
expository and static and is becoming
interactive or in the form of dialogue (two
directions or multidirectional) and dynamic
(by using new methods and supports);
The process of knowledge transmission has
to do with a life long training where the
teacher has the role of knowledge facilitator
or entertainer;
Contrary to a stable and predictable
environment where the student was
dependent or passive, today we have a
troublesome and complex environment so
that what we value essentially is autonomy,
WEBIST 2005 - E-LEARNING
538
critical spirit and decision-taking, namely
by studying cases.
A Graduation is more and more a long term
contract with knowledge while its term is becoming
shorter and shorter due to the new demands and
skills the global markets impose.
Marcelo (2002) shares this opinion and supports
the idea that nowadays knowledge has an expiry
date, which forces us more than ever to establish
formal and informal guarantees so that the citizens
have to regularly keep up to date.
One of the political decisions with a stronger
impact on education in the last three years in the
European Union and consequently in Portugal was
the Bologne Act. Here a new educational spirit or
paradigm centred on learning has been proclaimed
“more than a social status opening potentialities of
interdisciplinary training with an easier
diversification and articulation of the basic trainings
with the specialized trainings” (Cruz, 2004).
However and also according to Cruz this new
paradigm needs time as it involves a cultural
adaptation and does not happen just out of an
administrative reform.
Therefore we couldn’t disagree more with the
thought of a General from Chile “we come to
university to study, not to think” (Sepúlveda, 2004).
Knowledge production takes place in schools of
different levels and areas and also in other
organizations such as enterprises, associations, and
so on. This integration allows the building of a new
knowledge that has to be apprehended by people and
organizations in the sense that the learning happens
to everyone for a lifetime.
3 THE TEACHING PROCESS:
FROM SCHOOL ATTENDANCE
TO VIRTUAL REALITY
The digital revolution has broken time and space
limitations and has generated a notion of a global
market independently of its nature and has made it
possible to take into account every client or group
of people or even interests individually (Molenar,
1998).
This revolution sets the Knowledge Age and
allows the emergency of new concepts at
economical, social, political and educational levels.
Concerning the latter we are watching “an
anarchistic growth of the trans-national education
as a result of the “liberalization movement of
educational services essentially from the USA”
(Costa, Teixeira and Rei, 2004).
Thus it is essential to create a culture of virtual
education for the teachers, the students, the
institutions and the nation itself, in that it promotes
the knowledge outside school benches and responds
to the fears of those who really need it.
Those needs may be just short trainings on
specific subjects or disciplines and not necessarily
complete courses just as they are taught nowadays
even if they take place in semi-attendance situations.
It is therefore important to start as time is of the
essence and a non-organizational and country
position is losing competitiveness every day.
As believers of the potentialities the NICT bring
to the teaching process and particularly to the high
education, we have chosen a hybrid process, that is
attended lessons supported by a web page within the
School website (Business Administration College).
The reasons that have made us choose the semi-
attendance model were the following:
To be able to respond to each student’s
pace, complemented by tutorship;
To provide a preview over the academic or
informative contents which become
essentially a permanent aid of access to key
concepts, the nuclear structure and
examples, more than a mere consultation
item;
To promote skills and abilities development
in a process of self-learning essential to
initiative and decision-taking.
This was a personal decision and aimed to be a
first experience to be adopted later on with a strong
support, specially by the night students of
Accounting and Finance (taking into account the fact
that their timetables often prevent them from
attending lessons), or with a promotion of the
courses in a virtual model concerning auditing and
accounting.
These goals imply joining two educational
models (school attendance and virtual lessons)
seeking to fit and adapt to the students traditional
studying rhythm, without missing teacher support
and at the same time to introduce and provide
support material beforehand as well as privileged
contacts with the teachers.
Hence we have created a new space of
communication between teacher and student that has
largely gone beyond the classrooms and promoted
learning as well as a whole new kind of
relationships.
Fortunately we have long ago abandoned the
straight technological view (automatic task handling,
of which invoicing, salary processing or accounting
are examples, as well as graph building), and
adopted a integrating perspective as a factor to be
considered at the organizations strategic positioning.
THE TEACHING OF AUDITING: FROM SCHOOL ATTENDANCE TO VIRTUAL SCHOOL
539
That strategic power allows the organizations
new ways of managing and organizing (Barbosa and
Gonçalves, 2004), reflecting a performance
improvement in the creation of value amidst its
business core.
By using the Internet as a resource the students
have access from anywhere within the net, in a
comfortable and in time way to the support materials
of the theory lessons and to the exercises as well as
the teachers and other schoolmates through the
electronic mail.
With this new model, in spite of its early state,
we promote:
Within time access to the lessons’ contents;
More comfort for each student’s needs
(specially working students to accede the
lessons’ contents;
A more intense communication with the
teacher through the electronic mail in order
to ask questions anytime;
An open space to announce lectures or open
lessons as well as other science events;
The self esteem or positive reinforcement
by following and recognizing the student’s
work;
A within time view of the lesson and,
consequently, a better preparation and
critical spirit.
However we may have to face some obstacles,
namely:
Change resistance, concerning not only a
new learning attitude but also the working
tools;
Different degrees of use by students of the
same class;
Insufficient informatics knowledge;
Absence of informatics instruments.
4 THE CASE OF THE DISCIPLINE
OF AUDITING
4.1 Introduction to the Discipline
The present paper is based on the discipline of
Auditing, which is taught in the third year of the two
phased Accounting and Finance Graduation in the
Business Administration College of the Setúbal
Polytechnic Institute, in Portugal.
The discipline’s goals are the understanding,
interpretation and work development of Auditing to
the Financial Exemplifications through means of
adequate procedure and working methods. We aim
to structure the role and responsibility of auditing as
well as of its professionals in the organization and in
the society, so that the principles, methods and
procedure of accounting and finance check up and
analysis are presented.
Just like all the other disciplines of this course,
auditing is divided in theory and practice, where the
latter is taught in three different classes (each
gathers a third of the theory class) in order to allow a
closer involvement and participation from the
students when analysing practical situations.
In the last three years we have tried to captivate
the students for the role of auditor and to the
importance of auditing and motivating them for a
more active and critical role in the process of
teaching/learning.
In a first phase in the theory lessons we have
used the expository method to teach the main
concepts concerning the discipline’s contents, but
have also given special attention to the interactive
method between teacher and students, developing
the essential role of the student to succeed in the
discipline. In order to reach the aims proposed by
the discipline we have created a Documentation
Portfolio, which gathers the Standard
Revising/Auditing by the Accountant Revisers Order
(AORO) used during an auditing as well as other
documents equally relevant.
Concerning the practical lessons we have gathered in
an Exercises Portfolio a set of practical situations as
far as auditing procedures are concerned, which are
relate to Balance Accounting and Result
demonstration, as well as practical exercises and
theoretical questions from previous years
examinations, being thus a priceless studying
instrument both for the practical lessons and to help
students learn the discipline’s contents.
We have also asked the students to work in
groups in order to develop some topics suggested by
the teachers aiming to promote the students
reflection on the problematic, and calling attention
to the professionals increased responsibility.
Nevertheless the development and the use of the
New Information and Communication Technologies
(NICT) by some students and the job market
demands became another working instrument and a
complement of the learning process to which the
teachers of Auditing would not be indifferent.
Thus we have decided to build a web page for
the discipline of Auditing with the School site
(http://www.esce.ips.pt/auditoria
), which will allow
a larger interactivity between teachers and students
and contribute to a better learning.
We have privileged the students active and
critical participation through links with suggestions
and comments to the teachers mails, believing that it
is a crucial factor both for school success and for the
improvement of the process of teaching/learning.
WEBIST 2005 - E-LEARNING
540
Figure 1: Web Page of the Discipline of Auditing*
We have designed a web page, which would
allow an easy access to the different contents
enabled this way. So the web page is divided in
seven key points (Figure 1):
Introduction – students have access to
the programme, the summaries, the
discipline timetable and teachers
tutorship times, the extra contact
supports (phone, e-mails) and links
directed to national and international
organisms, namely: Stock Market Board
(CMVM), Accounting Standards Board
(CNC) Certified Accountants Society
(CAS), Portuguese Institute of Internal
Auditors (CTOC), Official Accountants
Order (OROC), American Institute of
Certified Public Accountants (AICPA),
Financial Accounting Standards Board
(FASB), International Accounting
Standards Board (IASB), International
Federation of Accountants (IFAC) and
Information Systems Auditing and
Control Association (ISACA);
Theoretical Lessons – Power Point
slides concerning the following week’s
theoretical lessons are provided, divided
in chapters, in order to allow a stronger
classroom involvement;
Workshops – the lessons planning is
provided as well as the access to the
exercise book and practical cases;
Support material – gathers a set of
theoretical and practical information
essential to a good development of the
discipline, some extras (forms needed to
the auditing work) and tests and
examinations from previous years;
Evaluation – highlights the evaluation
system and its calendar, as well as the
students marks;
Announcements – information
concerning the dates of events and
others;
Site map.
*Note:
Apresentação Presentation
Aulas Teóricas – Theory Classes
Aulas Práticas – Training Classes
Doc. Apoio – Documents of Support
Avaliação – Valuation
Avisos – Notices
Mapa Site – Map of the Site
Dear Students and Visitors
The Development of this page is a first project
by a group of teachers from the Business
Administrations Department who understand that the
New Information and Communication Technologies
(NICT) are an additional working tool and a
complement of learning process.
This new practice allow a higher interactivity
among teachers and students as well as the
adaptation of personalised pedagogical strategies,
adding to a better learning in that it is of easy access,
comfortable and can used endless times.
At no time can the page consultation, even if
regular, replace the theoretical lessons or the
workshops as well as a closer study of the advised
bibliography.
THE TEACHING OF AUDITING: FROM SCHOOL ATTENDANCE TO VIRTUAL SCHOOL
541
It is absolutely convenient that the students visit
this page in that their active and critical participation
are crucial factors, both for their success and for the
improvement of the process of teaching/learning. It
is also an incentive for future students of our College
and a citizen duty.
Thank you very much for your visit. Come back
soon and good work!
Professor Doutor Francisco Carreira
Dr.ª Conceição Aleixo
4.2 Study Characteristics
The population target is made up of the student
enrolled in the discipline of Auditing in the year
2003/2004, which sums a total of 80 students,
knowing that anyone in the world could have access
to this page.
The study has a double feature: one is
quantitative (based on the web page visits, both the
in terms of access and the information available) and
a qualitative one (based on a questionnaire to the
target population in which we aimed to assess the
relevance and opportunity of this new working tool
in the process of teaching/learning).
We have used counters both in the main page
and in the pages to accede to the different content
information in order to count the visitors to the web
page, and to be able to know at any time the number
of visits to each of the different menus. The counting
was carried out from March to September (semester
in which the discipline is taught, although the
lessons only take place from March to June) in two
distinct ways:
a) Constant counting – In the end of each
month;
b) Variable Counting – Immediately after
the publication of the discipline’s
evaluation.
The questionnaire carried out in the end of the
semester to the target population involved 80
students and is divided in two distinct parts:
Characterization of the enquired students
in order to obtain some information,
namely age, sex, residential area and e-
mail;
Specific aspects made up of eleven
closed questions scored from 1 to 4
corresponding 1 to “of very little
importance” and 4 to “very important”
and an open question. This part aimed to
know the students’ opinion concerning
the importance and use of the web page
of the discipline of auditing in the
Business Administration College in
trying to improve the teaching/learning
process.
We got 70 answers to the questionnaire, which
represents a handout tax of 88%.
4.3 Results
4.3.1 Visits to the web page
Concerning the constant count and according to
Figure 2, we have found that the main page
registered an average access between ten and
thirteen daily visits, with a higher access in April
and May, which translates the students interest for
the page of the discipline.
Figure 2: Visiting daily average to the Page of Auditing
From the page analysis according to the offered
menus – that is the available contents (Figure 3)
we can see that the Theoretical Lessons, Support
Documentation and Presentation are the contents the
students look up the most every month, surely due to
the fact that these contents are available throughout
the lessons.
We highlight the month of June specially due to
a probable preparation of the students for the
evaluation test. Concerning the menu of Evaluation
we have seen that the visits percentage in May, July
and September were quite significant, as the
evaluation results were published then.
As far as the menu workshops are concerned,
there is an inferior number of visits, once that the
Exercise Book is available in its whole right at the
beginning of the semester. We highlight as well the
menu of Announcements which reached in April a
percentage of visits higher than 15%, which is
related to the students interest in taking part in
events concerning the discipline, as shown in Figure
3.
0
2
4
6
8
10
12
14
Mar Apr May Jun Jul Aug Sep
WEBIST 2005 - E-LEARNING
542
Figure 3: Visits to the Web Page of Auditing per Menu
In what the variable count is concerned and
which was carried out right after the publication of
the evaluations we can see an increase in the visits to
the menu Evaluation, specially right after their
publication, as shown in Figure 4.
This menu was quite visited when the
evaluations were published, although with a minor
impact at the time of the appeal evaluation
(September) and when the percentage of visits
decreased significantly, surely due to the reduced
number of students who did this examination
Figure 4: Visits to the Web Page of Auditing per Menu
and after publishment of examinations
4.3.2 Questionnaire
a) Characterization
Concerning the students enquired we found out that
84% is less than 25 years old, only 6% is older than
31 and 10% of the students are between 26 and 30
years old, as shown in Figure 5. About 68% of the
enquired students are from the male sex.
Figure 5: Student’s age
b) Specific aspects
Of the 12 questions in the enquiry, we will only talk
about those important to assess the students
acknowledgement relating to the web page created.
One of the questions asked has to do with the
adaptation of the Information and Communication
Technologies (ICT) by the students of auditing or of
other students.
From analysing Figure 6 we can see that 75% of
the students acknowledge that the teachers of
auditing consider adapting the ICT very important as
an essential instrument in the process of
teaching/learning, against 25% of the teachers of the
remaining disciplines of Accounting and Finance
and 15% of the other disciplines of the course.
Figure 6: Teaching ICT adaptation
When questioned about the implications of the
use of the web pages in the process of
teaching/learning the answers are uniform about the
reduced impact relating to the uninterest for the
attendance lessons, in the loss of contact with the
teachers, in the students passivity and in the
disorganization of the teaching/learning process.
0%
5%
10%
15%
20%
25%
30%
Mar Apr May Jun Jul Aug Sep
Introduction Theoretical lessons Workshops
Support material Evaluation Announcements
Site map
84%
10%
6%
up to 25 26-30 over 31
0%
10%
20%
30%
40%
50%
60%
70%
80%
Teachers of Auditing Teachers of the
remaining disciplines
of Accounting and
Finance
Teachers of the other
disciplines
Of very little importance Little importance
Important Very important
0%
5%
10%
15%
20%
25%
1st evaluation
May
2nd evaluation
Jul
Final Exam
Jul
Resource Exam
Sep
Main Page Introduction Theoretical lessons
Workshops Support material Evaluation
Announcements Site map
THE TEACHING OF AUDITING: FROM SCHOOL ATTENDANCE TO VIRTUAL SCHOOL
543
Figure 7: Implications of the use of the web pages in the
process of teaching/learning
In what the limitations in the use of the internet
web pages are concerned, from the answers given
we can see the absence of difficulties, both about the
management of technology performed by the school
and teachers and students insufficient training, as
shown in Figure 8.
Figure 8: Limitations in the use of the web pages in
disciplines
As you can see in Figure 9, most students have
considered that the web page of the discipline of
auditing contributes to increase their academic
performance, their interest for the discipline and for
the ICT, where 40% of the students have considered
it important and about 30% have considered it very
important
Figure 9: Web page contribution to the discipline of
Auditing
At last, when questioned about the presentation,
functioning and contents of the web page of the
discipline of auditing, about 75% of the students
have considered it very important.
Figure 10: Opinion about the web page of Auditing
5 FINAL OBSERVATIONS
The pedagogical experience carried out in the
discipline of Auditing is an important challenge in a
society that has to evolve concerning the process of
teaching/learning. Adopting new pedagogical
methods comes naturally, when trying to change the
paradigm resorting to the New Information and
Communication Technologies.
The goal we aimed to reach by creating the web
page for the discipline of Auditing has allowed to a
certain extent a consideration about teaching both in
terms of school attendance and a virtual school and
we have concluded that the students have adopted
this teaching methodology, showing a stronger
interest in the discipline, and at the same time
allowing them to develop their critical spirit. From
the analysis to the visits to the web page and the
0%
5%
10%
15%
20%
25%
30%
35%
40%
45%
50%
Uninterest school
attendance
Loss of contact
with the teachers
Students
passivity
Disorganization of
the
teaching/learning
process
Of very little importance Little importance
Important Very important
0%
10%
20%
30%
40%
50%
60%
Technological
management
Teachers
insufficient training
Students
insufficient training
Of very little importance Little importance
Important Very important
0%
10%
20%
30%
40%
50%
60%
To increase
academic
performance
To increase
discipline interest
To increase ICT
interest
Of very little importance Little importance
Important Very important
0%
10%
20%
30%
40%
50%
60%
70%
80%
Presentation Functioning Contents
Little importance Important Very important
WEBIST 2005 - E-LEARNING
544
questionnaire carried out to the students in the year
2003/2004, we have registered a good adaptation to
this new method that has interconnected the school
attendance with the virtual school and has doubtfully
allowed an improvement in the students academic
performance and interest for the discipline.
We believe we have moved forward towards a better
knowledge of the process of teaching/learning in the
Knowledge Age, by focusing not on the teacher but
on the student and responding to his motivations,
interests and stimulating his critical capacity.
However and because we are only at an early phase
in this kind of work, there are limitations, namely
the impossibility of comparing this methodology
with different school years. Therefore it is our aim to
develop this work for some more years in order to
analyse at a long term the value that comes from
using the virtual school and the real implications in
the improvement of the process of teaching/learning.
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