期刊名称：International Review of Management and Business Research
印刷版ISSN：2307-5953
电子版ISSN：2306-9007
出版年度：2019
卷号：8
期号：4 Par 1
页码：1-20
出版社：Academy of IRMBR
摘要：The literature shows important and crucial changes in higher education, motivated by the rapid advance of
technology and a constantly changing organizational environment. This study aims to analyze final-year
students’ and accounting lecturers’ perceptions about the development of general skills in first-cycle
courses in order to improve skills taught in accounting courses to facilitate students’ entry into the labour
market. A questionnaire-based survey was applied to 345 final-year students and 155 accounting lecturers
at Portuguese higher education institutions. The answers obtained were statistically analyzed by factor
analysis by the principal component method. The results of two individual factor analyses indicated
differences in the factors that represent the skills perceived as developed throughout the academic course:
students indicated teamwork and pressure tolerance as the factors that explain the most developed skills,
while accounting lecturers considered problem-solving as the most developed dimension. These results are
very important for accounting educators in Portugal to complement their teaching, along with other
learning strategies present in the literature review.
