El peso de la Contabilidad en el Grado de Administración y Dirección de Empresas

Abstract

The adaptation process of Spanish Universities to the EHEA has led to modifications in the structure of official university courses for the 2010–2011 academic year as we know them today, offering courses adapted to the Degree and Master structure.This study aims to analyse the importance of Accounting in the university education of Business Administration and Management graduates and the possible causes that could justify the present situation of this subject. In order to do so, the curriculums from each of the Spanish state Universities offering this course were taken as a reference point. Further on in the study, a diagnosis is made of the evolution experienced in the Accounting subject of this new EHEA Degree in contrast to the previous Degree in Business Administration and Management, and to the previous Degree in Business Sciences.The results obtained determine how the students’ education in general and in Accounting has been modified by the Universities as a consequence of the different curriculum reforms, both on a national and individual level. In the diagnosis of the causes or factors that could have influenced the importance of Accounting in the new EHEA degree, an empirical analysis has been made of an ANCOVA model. The results obtained show that the variables Accounting Department and Degree in Business Sciences, have a statistically significant influence on the weight of Accounting in EHEA Degree in Business Administration and Management.