Los sistemas universitarios del Reino Unido y España ante el espacio europeo de educación superiorun estudio comparativo con especial referencia a la enseñanza de la contabilidad

  1. González González, José María
  2. Arquero Montaño, José Luis
  3. Hassall, Trevor
Journal:
Revista de Enseñanza Universitaria

ISSN: 1131-5245

Year of publication: 2006

Issue: 28

Pages: 19-33

Type: Article

More publications in: Revista de Enseñanza Universitaria

Abstract

The Bologna process is fostering a change in higher education systems in order to attain the objectives of educational convergence, comparability and mobility of students. As consequence, the structure of degrees, syllabuses, pedagogy and evaluation & assessments systems (for students, teaching staff and programs) must be revised. The present paper presents a comparative analysis of educational context of two countries presenting sound differences in their institutional characteristics, culture, etc. The mere translation of "recipes", which could have been successful in their countries of origin, without taking into account contextual differences is problematical and could result in undesired consequences. Therefore, we recommend a previous analysis of the conditioning factors of the change in a comparative way.