The teaching-learning process of Accounting in the simulated company.

Abstract

In the study carried out, the theoretical foundations of a didactic conception for the teaching-learning process of the accounting discipline developed in a simulated company are proposed from defining transcendent concepts from the logic of the professional thinking of the Bachelor in Accounting and Finance. It is taken into account that the mediating role of the teacher characterizes their professional performance and determines the degree to which the accounting system is appropriated.