Abstract

In the last years the use of Virtual Learning Environments has been generalized in the university teaching. The present work shows the results of a survey of 251 students the subject Financial Accounting I of the degree in Business Management and Direction of the University of Santiago de Compostela. In the first place is presented the opinion of the students about the utility and advantages perceived in the use of the virtual campus and its potential as a replacement tool for traditional classroom system. Also, the study shows that the variables satisfaction, frequency of use and utility of the virtual classroom have influence neither on the final qualification of the students nor on its assistance to class, so that these activities complement but they do not replace face-to face learning

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