The creation of spin off as a learning strategy

Abstract:

Starting in the 20th century, there has been a paradigm shift in the teaching-learning process with the support of new technologies. The name of Spin Off is added to the creation of a company, which allows the exploitation of research and practical knowledge of the students. Its creation is based on the process of setting up Simplified Stock Companies (SAS) and a parallel model of double entry (knowledge/practice) for the academic development of Advanced Financial Accounting. The students respond to this initiative with empowerment of the obligations assigned both at the operational, accounting and fiscal application level.

Año de publicación:

2022

Keywords:

• TECHNOLOGY
• Simplified joint stock company (SAS)
• innovation
• Learning strategies
• Spin Off
• STUDENTS
• Advanced Financial Accounting

Fuente:

scopus