THE FAILURE STRATEGY OF LEARNING IN ACCOUNTING, FINANCE AND LAW R. Abreu 1 , L. Segura 2 , J. Legčević 3 1 Instituto Politécnico da Guarda - UDI-IPG; CICF-IPCA; CISeD-IPV (PORTUGAL) 2 Universidade Presbiteriana Mackenzie (BRAZIL) 3 Pravni fakultet Osijek, Sveučilište Josipa Jurja Strossmayera u Osijeku (CROATIA) Abstract The failure strategy of learning on the area of accounting, finance and law that it has been used as an experimental teaching methodology. Indeed, the accountant must learn the new tendencies of the market and does not limit his or her performance to give only the true and fair view of the financial statements of the businesses and entities. Indeed, the key methodology to effective teaching is to have clear learning objectives, such as: transparent career paths and job satisfaction. The authors agree with [1], because today’s changing market landscape, the bookkeeping, accounting and consulting profession has focused on how to remain relevant when technology is taking over many of the functions they currently perform and redundancy is a real risk. Certainly, the information asymmetry could be mitigating between the student and her or him environment to recognize the importance of the talent and the improvising. These will reduce the strong regulation of the profession based on laws, norms and regulations that empower the protection and the well-being of the student. Also, the creation of opportunities and challenges for the student is believed that it is on-the job learning is effective [2]. On the one hand, the theoretical framework of this paper is based on literature about accounting, finance and law [3], in general, and learning and teaching [4], in particular. Furthermore, the learning and teaching area of research will help the student with knowledge, competences and expectations, that it will attract talent of the student to the learning process [5]. On the other hand, the empirical analysis reflects practices in the accounting, finance and law on the teaching process. The paper will answer to three research questions: • 1st question: the clear understanding of the importance of the effective communication and learning process will develop the knowledge and skills to tackle issues around trust, ethics and good governance in business essential for the student; • 2nd question: the power of the methodology will ensure that the teaching process will contribute to a more dynamic behaviour of the student, as well as, will improve her or him learning process; • 3rd question: the decision-making framework will create more resilient and adaptive businesses and entities, as well as, diminishing anti-corruption behaviour. The structure of the paper is organized as follows. Section 1 explains, on the introduction of the paper, the teaching process of the professor and the learning process of the student. Section 2 gives an overview of the failure strategy of teaching and learning process through the accounting, finance and law sciences. Section 3 presents results, beyond the traditional focus of the annual report. This section enlarges the role of the accountant to enhances the credibility and the trust, internal and externally, of the student on the accounting, finance and law sciences. Finally, the section 4 argues with conclusions and promotes future research lines, knowing that teaching and learning process give to the systematic running of the market by enlightening the confidence of the student on the labour market. Keywords: Learning, Teaching, Failure Strategy, Accounting, Finance, Law, Curriculum design. 1 INTRODUCTION In recent years, there is a declining interest of the student on his or her presence on classes of the bachelor degree promoted by the Higher Education Institutions (HEI). Even, it has led to steep enrolment decreases in many degrees (i.e. engineering) [6] While many of other degrees has increase, due to new methodologies that deal with these academic difficulties, many others absorber Proceedings of EDULEARN19 Conference 1st-3rd July 2019, Palma, Mallorca, Spain ISBN: 978-84-09-12031-4 10370