Economy & Business, Volume 13, 2019

Abstract: There have been problems with teaching methodologies present in accounting education since they are considered obsolete and repetitive, and both teachers and students are dissatisfied with them and recognize the importance of promoting a more active participation of students, where teachers are not seen only as a designer, manager and evaluator of the educational process through the exposure of their knowledge, neither the student as a recipient of knowledge transmitted by teachers a nor passive spectator in the class. To support this change, in recent years, both nationally and internationally, the use of virtual educational platforms has expanded through e-learning programs, in mixed learning systems and integrated into classroom teaching as a tool to support students' learning. Therefore, this paper will analyze the contribution of virtual learning environments to improving the teaching process in Public Accounting programs.