Increasing globalization and technological development have transformed the labor market, requiring a more diverse range of skills from recent accounting graduates. In this context, based on the PRISMA methodology, this study conducts a systematic review of the literature on the technical skills (hard skills) and interpersonal skills (soft skills) required of accounting professionals. The analysis included articles published between 2000 and 2024 on the Web of Science (WoS) and Scopus databases, applying strict inclusion and exclusion criteria. Only eight studies simultaneously address the perceptions of students and employers, and none of them are applied to the Portuguese context, highlighting a critical gap in the literature. The results reveal a mismatch between the competences valued by students, who focus on hard skills, and those valued by employers, who emphasize soft skills. Thus, this research contributes to understanding the (mis)alignment between academic accounting education and labor market demands, providing a solid basis for curriculum reformulations and new research. Its relevance is underlined by the fact that it has been shown that it has not yet been studied in some countries, making it possible to identify gaps in literature.

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Valued Skills in Accounting: A Systematic Literature Review

  • Beatriz Rosário,
  • Fátima Conde,
  • Adriana Silva

摘要

Increasing globalization and technological development have transformed the labor market, requiring a more diverse range of skills from recent accounting graduates. In this context, based on the PRISMA methodology, this study conducts a systematic review of the literature on the technical skills (hard skills) and interpersonal skills (soft skills) required of accounting professionals. The analysis included articles published between 2000 and 2024 on the Web of Science (WoS) and Scopus databases, applying strict inclusion and exclusion criteria. Only eight studies simultaneously address the perceptions of students and employers, and none of them are applied to the Portuguese context, highlighting a critical gap in the literature. The results reveal a mismatch between the competences valued by students, who focus on hard skills, and those valued by employers, who emphasize soft skills. Thus, this research contributes to understanding the (mis)alignment between academic accounting education and labor market demands, providing a solid basis for curriculum reformulations and new research. Its relevance is underlined by the fact that it has been shown that it has not yet been studied in some countries, making it possible to identify gaps in literature.