In the Spanish educational system, the learning process needs to develop new activities and roles for students and teachers. Both must acquire new skills that affect concepts and attitudes about the teaching and learning processes, within the framework of traditional training projects. Teachers need to choose the best methods to achieve the learning objectives, in the framework of the relevant academic profile and characteristics of skills training. In addition, they must consider the structural and organisational conditions required to perform these activities (remote learning, the use of new technologies, etc.). In many cases, the context of the teaching-learning process is conditioned by variables that are beyond the teacher's control, but that firmly determine the result of this process.

This paper describes the author’s experience in designing learning methodologies to teach a social science subject, Accounting, on different degrees at Universitat Politècnica de València (Spain). First, we describe the methodologies designed. Then, we analyse the main challenges and difficulties that arose in each degree and the effect of different variables on the students' academic results. Finally, we present the assessment results, and the conclusions obtained from comparing them to outcomes from different degrees.

Keywords: Higher education, accounting, teaching-learning process, methodology.