摘要：Practice firms provide several benefits in terms of engagement and motivation of students, but more empirical evidence is claimed for demonstrating their real impact on learning outcomes. The purpose of this study is twofold. On the one hand, to explore the competence-based learning developed by students enrolled in practice firms. On the other, to analyze the influence of these competences on the global assessment given by students to this methodology. The results demonstrate that a high number of generic skills showed a significant improvement after participating in practice firms, being this improvement larger for the acquisition of abilities to work in an international context, elementary computing skills, the processing and analysis of financial information and data, and budget control development. The results also pointed out that learning capacity and leadership were the generic competences with significant impact on the assessment made by students, while the contribution to reach the goals of a company and providing advice were the most significant specific managerial skills influencing the students’ assessment of practice firms.
