Utilidad percibida del Aprendizaje Orientado a Proyectos para la formación de competencias. Aplicación en la asignatura «Auditoría de cuentas»

The European Higher Education Area (EHEA) and its fundamental pillar of competence-based training require the implementation of a teaching that allows the autonomous learning of students. The main objective of this paper, exploratory and descriptive in nature, is to determine the utility of Project-Oriented Learning (POL) as an active teaching methodology for the formation of competences. The analyses are based on the perception of 173 Business Administration undergraduate students in a Spanish university, enrolled in the subject of Auditing, who had to prepare and present a magazine of professional dissemination on the subject. The results obtained are indicative of the effectiveness of the POL for the acquisition of knowledge, the development of skills and the promotion of relevant attitudes/values. In addition, it enables the promotion of creativity, with a high degree of satisfaction compared to the master classes. The reading of this paper is of interest, mainly, for all those teachers involved in university teaching and with a desire to generate ideas to carry out innovative proposals.