Relevant competences in public accounting and finance: Is there a consensus among employers, professors and students?

Abstract

This article intends to analyze what competences are relevant for the adequate professional perfor­mance of the Public Accounting and Finances (CPA) from the perspective of the market –employers- and the university –professors and students-, and verify to what extent there is agreement. To achieve this objective, a quantitative investigation based on an online survey was made. Afterwards, a qualitative research based on a focus group was conducted. The collected information was analyzed with the support of the SPSS and NVivo program, respectively. The obtained evidence shows the existence of a general consensus on the major importance of values, ethics and attitudes, above skills and, primarily, above knowledge. However, some significant differences that reveal certain deviations between university edu­cation and labor market requirements were identified. That is why this article advises of the need to align in greater measure the academic education with the demands and requirements of the working market by increasing the approach between universities and business fields, as well as putting major effort in the students’ self-sufficient learning processes.