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The framework of the European Higher Education Area (EHEA) has turned the student into the main protagonist of the new educational scenario, and the teacher into the coordinator of teaching-learning process instead of transmitter of knowledge. In this new model of learning, the use of ICT is facilitating competency-based learning and the autonomous use of educational resources by the student. In view of this situation, e-learning platform Moodle gives teachers and students a tool that extends and improves the teaching-learning process, and that makes possible the creation of virtual subjects to develop a virtual- presence model which can favour the self-learning, the participation and the acquisition not only of specific skills in our discipline, but also of instrumental skills, personal and systemic. Therefore, the objective of this paper is to share our experience in relation with the virtual university and with the development of an education in Accounting supported by the Moodle platform and new ICTs, with their advantages and disadvantages, putting forward the global design that has been applied to the virtual subject and what technological tools have been considered relevant to achieve our educational aims.

Teaching Innovation And Use Of The ICT In The Teaching-Learning Process Within The New Framework Of The EHEA, By Means Of Moodle Platform