Categorization of teamwork skills in cost accounting: application of the problem-based learning methodology

Throughout history, working as a team to achieve a common goal has been key to human social organization. The major changes in the structures and processes of organizations experienced in recent years have had a tremendous impact on their way of working (Guitert et al., 2007). The complexity of the world of work and innovation has led to the emergence of situations in which the delivery of results at the individual level is impossible, and such results require the simultaneous application of diverse skills, high levels of knowledge, quick responses, flexibility and adaptability (Kozlowski and Ilgen, 2006).

The 1980s witnessed the proliferation of a more collaborative and cooperative way of working in companies, which has intensified since the 1990s (Mazany et al., 1995; McDermott, 1999). This new team-based way of organizing work offers numerous advantages to companies, such as increased productivity, improved quality of products and services, and reduced production costs (Rousseau et al., 2006). This circumstance has caused teamwork to become the main way of working in modern life in a variety of configurations (project teams, parallel teams, management teams, etc.) in both public and private organizations (Cohen and Bailey, 1997; Kayes et al., 2005; Torrelles Nadal et al., 2011). In this context, work teams are fundamental and bring people together to interact in support of a common cause (Torrelles Nadal et al., 2011). In addition, teams are viewed as more effective work units for organizations than individuals since team members can distribute the workload, control the actions of their colleagues and coordinate their areas of expertise (Ellis et al., 2005). Thus, this situation highlights the current relevance of the transversal competency of teamwork and its impacts with regard to labour individualization (Torrelles Nadal et al., 2011; Martínez Romero et al., 2021).

In addition, we found changes in business models towards a more global perspective characterized by a greater digital component have occurred in recent years (Jackling and De Lange, 2009). New skills are added to traditional competencies, and technical knowledge is assumed to have already been acquired, i.e. it is no longer prioritized over other skills and competencies that are viewed as increasingly relevant for professional development (Mohamed and Lashine, 2003; Hassall et al., 2005). In this context, one of the main criticisms of accounting education refers to the excessive weight of technical knowledge, which fails to focus on the development of fundamental skills such as communication skills or teamwork (Adler and Milne, 1997). This situation, in turn, has motivated recognized and prestigious professional bodies to ask university institutions to invest more effort into the task of adapting to the demands of the labour market, in which context teamwork skills has been identified as essential in professional practice (AICPA, 2018; IFAC, 2019; IMA, 2022).

Often, the design of curricula and the development of teaching activities have focused mainly on the acquisition of technical knowledge (Jackling and De Lange, 2009), which has occasionally been caused by the lack of precision in the definition of the necessary complementary skills (Bennett et al., 2000). This situation results from the fact that too little attention has conventionally been given to other competencies, such as teamwork (Christensen et al., 2019), skills that are often nonexistent in the development of the curriculum (Paguio and Jackling, 2016) but highly demanded for subsequent professional performance (Pérez-Espés et al., 2023). This fact leads not only to concern on the part of university graduates who must face the working world (Woodley and Armatas, 2010) but also to the continuous demand for modifications to the design of studies by employers and professionals (Crebert et al., 2004) to suit the demands of the professional world. Universities worldwide have shared this concern and are seeking to respond to this demand for improvements in the training of their students. The progressive implementation of the European Higher Education Area (EHEA) has led to the introduction of certain changes in the teaching and learning processes developed in university classrooms. One methodological strategy that is used with increasing frequency by university professors is collaborative work in small teams (Ibarra Saiz and Rodríguez Gómez, 2007). In this context, problem-based learning (PBL) involves the collaborative structure itself, and it is a method in which learning occurs in small student groups. This method is fundamentally based on the principle of using problems as a starting point for the acquisition and integration of new knowledge (Barrows, 1986). PBL is used in higher education in various areas of knowledge, and it is used with great frequency to promote professional competencies that are decisive in the student's profile, including teamwork (Escribano and Del Valle, 2015).

Pérez-Espés et al. (2022) demonstrated, through a sample of students with control and experimental groups, that this technique contributes to the development of teamwork skills in cost accounting subjects and improves academic performance. Accordingly, this article uses the exploratory factor analysis (EFA) technique to categorize teamwork skills after the application of collaborative work using the PBL technique. This teaching methodology was applied to students studying cost accounting in their third year of study for a bachelor's degree in Business Administration and Management (BAM) at the Faculty of Economics and Business Administration (FEBA) of the Autonomous University of Madrid (AUM). This teaching initiative was implemented during two consecutive academic years (2021–2022 and 2022–2023) as part of two teaching innovation projects (TIPs). The sample consisted of a total of 154 students.

PBL has been applied since 1960 in several medical schools and in other disciplines, such as nursing, engineering, law and economics. It has also been implemented in the field of accounting, and empirical evidence of its benefits for students has been reported (Breton, 1999; Stanley and Marsden, 2012), but research in this field remains lacking in comparison to research in other areas. Therefore, the results of this work contribute, on the one hand, to the task of identifying PBL as a technique that can be used in the field of accounting and to that of continuing to offer ideas that can be helpful to accounting educators (Milne and McConnell, 2001). On the other hand, we identify the dimensions that categorize teamwork skills after the application of PBL to the subject of cost accounting.

The remainder of this paper is organized as follows: First, we review the existing literature on teamwork and the PBL methodology is explored in Section 2. Section 3 explains the sample selection and the methodology and finally, Section 4 reports our results and Section 5 concludes this study.

Teamwork is one of the most valued competencies in the contemporary professional world, as noted in the previous section. Companies demand employees with good interpersonal skills and the ability to work in teams (Bui and Porter, 2010). Examples of teamwork include soccer teams and members of a government as well as teams in nongovernmental organizations and companies. However, the assembly of a group of people to achieve a common goal does not always produce the results associated with teamwork (Cardona and Wilkinson, 2006), as this description may refer to a work group or a work team. Every team is a group, but not every group is a team (Ayovi-Caicedo, 2019). Each member of a work group or team has a specific personality, knowledge, skills and experience, which are different from those of the other members. In a work group, the members work independently, and the sum of their individual efforts can yield a common result. In this process, the skills and positions of the group's members emerge, but they do not relate effectively to each other in pursuit of the common goal. In contrast, teamwork involves organized collaboration among team members (each of whom contributes his or her own personality, skills, knowledge and experience) in pursuit of a common goal, which is the product of the joint efforts made by the various team members. Working in a team is the same as working collaboratively in groups (Ju et al., 2012). This situation requires an understanding of the interdependencies among team members to take advantage of their contributions most effectively in pursuit of the achievement of that goal (Cardona and Wilkinson, 2006).

The transversal skill of teamwork is the most demanded skill by employers (Barraycoa Martínez and Lasaga Millet, 2010) because it is necessary in various situations in different professions. Moreover, this skill is a multidimensional competency because it integrates technical (knowing), methodological (knowing how to do), personal (knowing how to be) and social (knowing how to participate) skills. Competence in teamwork involves more than the mere possession of knowledge; it implies being able to mobilize a series of acquired resources (knowledge, skills, abilities, etc.) and to put them into practice. Having teamwork skills implies, on the one hand, personal willingness to engage in collaboration with others to perform various activities to achieve common objectives. On the other hand, it involves exchanging information, assuming responsibilities, solving difficulties that arise and contributing to collective improvement and development (Torrelles Nadal et al., 2011).

Several authors (Sarasola, 2000; Perrenoud, 2003; Allen and Tanner, 2006) have highlighted the multidimensional nature of teamwork skills, since it involves a combination of knowledge, techniques and attitudes oriented towards professional activity. Most of the research carried out on the concept of teamwork defines it as a multidimensional construct (Torrelles Nadal et al., 2011). However, the literature lacks a consensus on the terms and definitions describing the various dimensions of teamwork skills. The intrinsic multidimensionality of the competence itself and the nature of the teams, which differs depending on the professional context, makes it even more complicated to categorize teamwork skills in a single way (Cohen, 1993; Cannon-Bowers et al., 1995; Beaudin, 1996; Rousseau et al., 2006; Humphrey et al., 2010).

Due to this lack of consensus on how to characterize teamwork skills, Torrelles Nadal et al. (2011) reviewed the literature on teamwork skills models. They began by analysing the first four models that emerged (Stevens and Campion, 1994; Cannon-Bowers et al., 1995; Baker et al., 2005; Rousseau et al., 2006) and establish seven dimensions. They then present the subsequent research (Baker et al., 2006; Leggat, 2007; Chakraborti et al., 2008; Cortez et al., 2009; Fernández et al., 2008; Lerner et al., 2009; Humphrey et al., 2010; Weaver et al., 2010) that arose based on the models presented in Stevens and Campion (1994), Cannon-Bowers et al. (1995), Baker et al. (2005). All the authors define skill in similar ways but identify different categories of teamwork skills, creating diversity in how teamwork skills are structured in the literature. The work of Torrelles Nadal et al. (2011) attempts to reach a consensus on the conceptual definition of the multiple labels used to describe teamwork skills. Their work establishes seven dimensions: (1) Team planning. Knowledge of the mission, objectives, role assignment, and planning are considered; (2) Coordination-cooperation. Interpersonal relationships and skills are reflected, including all cooperative and collaborative behaviours, as well as coordination tasks. Cannon-Bowers et al. (1995) and Baker et al. (2005) develop the idea of cooperation in relation to team knowledge, or knowledge generated jointly and used individually; and (3) Communication. Understood as interaction, forming a necessary component for the group to achieve its goals, including the exchange of information and listening skills; (4) Monitoring and feedback. This fourth dimension includes the set of behaviours and actions related to feedback and supervision. Rousseau et al. (2006) incorporated these aspects in the behavioural dimension of work evaluation; (5) Conflict resolution and (6) Collaborative problem solving. The fifth and sixth dimensions are presented in the works of several authors, as both ideas fall into the same category (Cannon-Bowers et al., 1995; Rousseau et al., 2006). Others take them into account while planning and developing interpersonal relationship skills (Stevens and Campion, 1994; Baker et al., 2005); (7) Team adjustments, where aspects of support, innovation and orientation within the team are developed (Rousseau et al., 2006).

The university contributes to the organization and transformation of the society in which it is embedded by completion its missions (the generation, transmission and transfer of knowledge). In the case of teaching, the university plays a leading role in the training of future professionals. The professional model currently in demand requires a permanent assessment of an increasingly wide range of competencies that is capable of responding and adapting continuously and rapidly to the changes demanded by production processes (Alonso, 2004). Hence, to enable graduates to exhibit greater job performance, emphasis has recently been placed on competency-based university education.

The creation of the EHEA led to a harmonization of European university systems and the simultaneous attempt to adapt them to the needs of the labour market and promote mobility. The Tuning project, Tuning Educational Structures in Europe, has established common and relevant references for the concretization of the EHEA at the level of various study disciplines in terms of learning outcomes and competencies. For several subject areas (including BAM), this project lists the interpersonal skill of teamwork (which is included within the list of generic or transversal competencies, i.e. competencies that are common to any degree and independent of the area of study) (González and Wagenaar, 2009). In this sense, the White Paper on the Bachelor's Degree in Economics and Business (ANECA (Agencia Nacional de Evaluación de la Calidad y Acreditación), 2005) highlights as particularly relevant the fact that graduates in this field should be able to work as part of a team, a competency that the paper describes as a generic personal competency. Similarly, the results of a survey of more than 40,000 graduates from 14 European countries show that graduates in economics and business are required to have acquired teamwork skills by the time the enter the workplace, which in this work is classified as a generic organizational competency (ANECA (Agencia Nacional de Evaluación de la Calidad y Acreditación), 2007). Therefore, it is crucial for educators to strive to promote teamwork techniques and to ensure that students understand their benefits. This is essential from the early years of higher education (Martínez-Romero et al., 2021).

In the context of teaching the subjects of accounting and auditing, the acquisition of teamwork skills is critical because of its continued application in the short- and long-term career development of all accounting graduates (Lawson et al., 2014). Moreover, the acquisition of this competency by accounting students could contribute to reducing the existing gap between the academic and professional worlds (Kavanagh and Drennan, 2008; Jackling and De Lange, 2009; Dolce et al., 2020; Arquero et al., 2023) and between students and employers (Blasco Burriel et al., 2023). In particular, this approach could help bridge the gap between the skills acquired at university and those required in the working and professional world (Palmer Pol et al., 2009; Bui and Porter, 2010).

One way to train teamwork skills in a subject is through collaborative learning because it offers real learning opportunities for students to achieve team skills. Collaborative learning occurs when small groups of students help each other to learn. Students engage in active learning through working with others to achieve common goals. Collaborative learning requires both positive interdependence and considerable interaction in small groups (Laal and Laal, 2012) and may be affected by students' attitudes and previous experiences (Martínez Romero et al., 2021).

In the literature we find different techniques that promote collaborative learning among students, from gaming (Mora et al., 2018) to problem solving groups or pair review (Barkley et al., 2014). In particular, the methodology of PBL implies the collaborative structure itself as it involves students in cognitive activities that could not be carried out if they operated individually. These are manifested in that the PBL: (1) empowers the team as a whole to address problems that require having a broader knowledge than that possessed individually by its members; (2) turns its members into experts in specific topics as a result of the distribution of learning problems; (3) thanks to the team discussions and the construction of shared knowledge, the team members improve their reasoning. In addition, they achieve reflective learning of the individual and collective activities carried out before and after the development of the shared knowledge (Faidley et al., 2000).

Problem-based learning is a technique based on the principle of using problems as a starting point for the acquisition and integration of new knowledge (Barrows, 1986). To foster skills pertaining to information search, comprehension, analysis and resolution, the case problem is taken as a starting point (Fernández-Martínez et al., 2006). In this way, students can consult various sources to obtain information (teaching notes, the basic bibliography on which the subject is based, scientific and informative articles, training courses, etc.) (Bohórquez Gómez-Millán and Checa Esquiva, 2019).

This learning method exhibits five fundamental characteristics (Barrows, 1986): (1) learning is student-centred; (2) teachers are facilitators or guides; (3) problems are a stimulus for learning, i.e. a problem should be presented in as close a manner as possible to a real situation in the professional world (Tan, 2003); (4) new information is acquired through self-directed and collaborative learning, in which context students work together and continually discuss what they have learned; and (5) learning takes place in small groups of students. Several authors (Morales Bueno and Landa Fitzgerald, 2004; Exley and Dennick, 2007) have recommended the formation of work teams consisting of only a few students since this approach enhances the degree of involvement of the team and the adequate management of possible conflicts. In addition, the use of small groups of students helps minimize free-riding (Strong and Anderson, 1990; Norman et al., 2004) and allows students to interact and exchange more opinions among themselves (Dyball et al., 2007; Samson and Daft, 2003).

Applying PBL in the classroom requires prior planning of the design of the process that is to be followed. The development of PBL can progress through certain phases; however, no consensus on this point has yet been reached in the literature, nor has a single design for this process been proposed. Pérez Espés et al. (2022) compiled the methods that have been discussed in the literature to date. Most such methods share the same essential aspects: the reading or analysis of the problem, the positing of the hypothesis, the discussion of the hypothesis and the performance of additional research and, finally, a final debate among team members. Stanley and Marsden (2012) designed a methodology consisting of five steps, i.e. Facts, Ideas, Research, Decide, Execute (Facts, Ideas, Research, Decide, Execute-FIRDE), which was the result of combining the steps previously proposed by Tan (2003), Breton (1999) and Milne and McConnell (2001). In addition to defining the process well, it is important to develop a problem that is capable of capturing the learning objectives and simultaneously motivating and challenging the learners (Hansen, 2006), as according to Rivero Menéndez et al. (2018), students approach learning depending on their motivation levels. Duch (2001) described five requirements for designing a good problem: (1) it must engage students' interest and motivate them; (2) it must involve students making decisions or judgements based on facts, information, logic, or rationalization; (3) it requires the cooperation of all team members to successfully solve the problem posed; (4) it must incorporate open-ended questions (i.e. questions that are not limited to a single correct answer) that are in turn connected to previously learned knowledge and incorporate certain controversial issues associated with diverse opinions; and (5) it must be aligned with the objectives and content of the subject to which the PBL is being applied.

In the context of PBL, students are expected to learn collaboratively based on real-world knowledge and the accumulation of experience through their own study and research. PBL enables students to learn to behave in the same way as they would in corresponding real-life situations. In addition, this method can generate intrinsic motivation that encourages students to study more because the amount of study is not controlled by the teacher but rather by the student himself or herself (Eskola, 2011). On the one hand, the teacher's role is to guide and support the student's learning and avoid giving the student answers. On the other hand, students must exhibit self-management and learn through group collaboration. In small groups, students work together to achieve shared goals and maximize their academic achievement. Because each student has different life experiences and background knowledge, students within the same group can consider issues from different perspectives. Through the exchange of knowledge and opinions, learners can collectively construct a meaningful knowledge system (Schmidt and Moust, 1995; Dods, 1997; Exley and Dennick, 2007). This situation indicates that collaborative learning is one of the main formative strategies proposed by the PBL methodology (Faidley et al., 2000).

The above factors lead us to the main objective of this research: categorizing teamwork skills in the PBL context. Therefore, our research question is: What dimensions define the teamwork skills developed by cost accounting students through the application of the problem-based learning methodology?

The purpose of cost accounting is closely aligned with the philosophy of PBL itself. Both approaches am to prepare students to search for solutions to problems or situations that they may encounter in the internal environment of a company.

The PBL methodology was applied in the cost accounting course in the context of two teaching innovation projects. This initiative is a continuation of the work previously presented in by Pérez Espés et al. (2022). It was conducted in the first semesters of two consecutive academic years: 2021–2022 and 2022–2023. The application of this teaching practice was developed with students in the third year of the BAM course at the FCBA of the AUM. The sample consisted of a total of 154 students. Importantly, as Johnstone and Biggs (1998) noted, the sample of students in the first and second years acquired the basic technical knowledge of accounting through two subjects. In the third year, they took the cost accounting subject.

PBL was implemented in the same way as described by Pérez-Espés et al. (2022). First, in September, the authors/teachers who taught cost accounting were responsible for elaborating the problems according to the indications given by Duch (2001). The problems were adapted to the content of the subject as well as to real company situations. Business professionals, some of whom were former students of the AUM, advised us during the elaboration of the problems. From October to December, the PBL process was implemented in the classroom, which involved the following tasks. (1) The PBL methodology was presented and explained to the students. (2) Small working teams were created. Each team consisted of 4–6 people (Strong and Anderson, 1990; Barrows, 1996; Samson and Daft, 2003; Morales Bueno and Landa Fitzgerald, 2004; Norman et al., 2004; Dyball et al., 2007; Exley and Dennick, 2007). In addition, students worked in self-selected teams, as this approach may lead to better results than a situation in which teams are selected by the teacher (Van der Laan Smith and Spindle, 2007). The students, who were in the third year of the undergraduate programme, had previous experience with teamwork, and most of them already had a preestablished team. In this sense, the continuity of team interaction facilitates the improvement of learning (Ballantine and McCourt Larres, 2007; Cuseo, 1992). (3) The problems were delivered. Appendix I in Supplement includes the statement of a problem applied in the classroom. (4) The process was developed by the students following the method proposed by Morales Bueno and Landa Fitzgerald (2004) and Stanley and Marsden (2012). (5) The process and the results obtained by the students were evaluated. For this purpose, a formative continuous evaluation system was applied in accordance with the indications provided in the teaching guide for the subject and in line with the philosophy of PBL. To evaluate the competences that students developed through PBL, the instruments used must be compatible with the partial and progressive attainment of achievements by the students; that is, they must facilitate a formative continuous evaluation (Fernández-Martínez et al., 2006; Santos-Pastor et al., 2012). In addition, the teachers, in accordance with the role (facilitators/guides) proposed for them in the PBL, monitored the entire process.

Implementing PBL during the two academic years mentioned involved transitioning from the traditional lecture-based methodology to an active teaching technique, in which the instructor assumes the role of facilitator of students' autonomous and collaborative learning processes. Developing teamwork skills in the university classroom can be as enriching as it is challenging. Instructors face difficulties that go beyond simply dividing students into groups, such as the diversity of student profiles in terms of commitment level, prior knowledge, and social skills; resistance to collaborative work from some students; lack of equity in group collaboration; fair evaluation of individual contributions within team projects; effective time management to coordinate collaborative activities within the academic calendar; and insufficient teacher training in active methodologies. To address these challenges and foster the development of collaborative skills, the following pedagogical and team management strategies were implemented: specific roles were assigned within each group (e.g. coordinator); individual reflection was incorporated after completing group work; and formative collaborative assessment was carried out, focusing on the entire learning process rather than just the final product. This involved combining self-assessment, peer assessment, and group evaluation. In this regard, the use of rubrics proved especially effective, as they established explicit and clear criteria regarding expectations for each of the problems posed, particularly in terms of collaboration, communication, and conflict resolution.

To achieve the objective of the study, i.e. to evaluate the impact of the application of PBL on students' collaborative learning, the students completed the questionnaire ^[1] presented by Faidley et al. (2000) (Appendix II in Supplement). The survey consisted of 38 questions, which were divided into seven sections and rated on a Likert-type scale (1 = strongly disagree, 5 = strongly agree). The first section includes five questions under the item “Commitment to Purpose”. The second section comprises five questions associated with the item “Commitment to a Common Approach”. The item “Complementary Skills” includes eight questions. Three questions are asked to assess “Responsibility/Accountability”. The fifth section, “Team Conflict”, comprises six questions. The sixth section is entitled “Team Performance” and includes six questions. Finally, the seventh section assesses “Overall Team Satisfaction” through five questions.

We used this questionnaire in our research for two main reasons: first, it is scientifically supported in the literature; second, it is a survey that assesses collaborative learning in a PBL context. However, when studying the dimensions/constructs of teamwork competence, we consider it appropriate to study the items asked individually without following the previous classification made by Faidley et al. (2000). Previous literature has found that analysing students' self-perceptions is highly relevant to understand not only the gap between the skills needed and their perceptions about their own capabilities (Arquero et al., 2022), but also their self-perceived skills and those demanded by their potential employers (Arquero et al., 2022; Kavanagh and Drennan, 2008). Students' self-perception also has a significant effect on their career decisions, as their self-identification may discourage them from entering the accounting profession (Saemann and Crooker, 1999; Navallas et al., 2017).

As explained in the following section, we used the exploratory factor analysis technique since it explores the underlying structure of the data without imposing a preconceived structure. By analysing all the survey items in a general way, the exploratory factor analysis (EFA) can identify patterns and groupings that might not have been initially evident. In addition, using EFA can help validate or refine the original constructs and improve the quality of the questionnaire, ensuring that the grouped items truly measure what they are intended to measure. To study the main characteristics in the characterization of teamwork skills, we analysed 27 of the 38 items that appeared in the questionnaire. We excluded the questions related to “team performance” and “overall team satisfaction” because these items do not contribute to defining the dimensions of teamwork skills, since they are more final evaluations or results than characteristics. Therefore, they were examined only to evaluate the perceptions of students regarding their performance and level of satisfaction derived from collaborative learning after the application of PBL to cost accounting.

The study population corresponds to the students who were studying cost accounting in the third year of the BAM programme at the FCBA of AUM. In total, 154 students used the PBL technique and then completed the questionnaire on collaborative learning. The study period covers two academic years: 2021–2022 and 2022–2023.

EFA is an essential research tool for identifying underlying structures in complex datasets. This statistical procedure is used to discover latent factors that explain observed correlations between variables, reducing the dimensionality of the original dataset while retaining as much information as possible (Pérez and Medrano, 2010; López-Aguado and Gutiérrez-Provecho, 2019).

Among the available extraction methods, principal axis factoring is positioned as one of the most appropriate options when the objective is to understand only the common variance shared between variables, leaving aside the specific and error variance. This approach provides more conceptually interpretable factors and aligns with studies in which homogeneity between observed variables is key to understanding the underlying constructs (Pérez and Medrano, 2010).

With respect to rotation, the choice of Promax, an oblique technique, is ideal for many applied studies, especially when there is a theoretical basis suggesting relationships between factors. Promax rotation allows latent factors to correlate with each other, more accurately reflecting the interconnected nature of dimensions in complex phenomena. This contrasts with orthogonal rotations like Varimax, which assume complete independence between factors in a way that may be inappropriate in contexts where variables measure interrelated constructs (Pérez and Medrano, 2010).

A crucial aspect in interpreting the EFA results is the choice and understanding of the resulting matrices: the pattern matrix and the structure matrix.

1. Pattern matrix: Contains the factor loadings that represent the direct relationships between the observed variables and the latent factors, controlling for possible intercorrelations between the factors. These loadings reflect the specific weight of each variable in a factor and discount the influences of other factors. Therefore, the pattern matrix is especially useful when the main interest is to identify which variables contribute most significantly to each factor.

2. Structure matrix: Contains the simple correlations between the observed variables and the latent factors. This type of matrix incorporates both the direct loadings of the pattern matrix and the correlations between the factors. Although it offers a more complete view of the relationships between variables and factors, it can complicate interpretation in studies where it is necessary to distinguish the independent influences of each factor.

For studies that use oblique rotations, such as Promax, using the standard matrix as the main source of interpretation is recommended; this is because it reflects the pure relationships between variables and factors while eliminating the impact of correlations between factors, which is critical for identifying specific contributions and avoiding interpretive confusion (Tabachnick and Fidell, 2001; cited in Pérez and Medrano, 2010).

The use of the standard matrix must be accompanied by a careful evaluation of sampling adequacy, commonly through use of the KMO index and Bartlett's sphericity test. These statistics guarantee that the variables analysed present the necessary conditions for factorization, such as significant relationships and sufficient sample size (Pérez and Medrano, 2010; López-Aguado and Gutiérrez-Provecho, 2019).

In our study, we employed exploratory factor analysis as the most suitable methodological approach, given our exploratory objective: to identify and categorize the underlying dimensions of teamwork skills in cost accounting through PBL. In the absence of a consolidated theoretical model and considering the multidimensional nature of the construct, EFA enabled us to uncover latent structures without imposing predefined assumptions. This technique facilitated the empirical grouping of items into coherent factors, offering initial construct validity and aligning with best practices in educational research for early-stage scale development. Moreover, the sample size of 154 students is appropriate for EFA, meeting recommended criteria for exploratory studies in educational settings and supporting the validity of the findings at this stage.

This section shows the results of carrying out our objective, that is, categorizing teamwork competence in a PBL context through the EFA technique.

First, previous analyses are carried out (Table 1) to check whether an EFA can be applied to the results obtained in the survey completed by 154 students.

The Kaiser‒Meyer‒Olkin (KMO) sampling adequacy test and Bartlett's test of sphericity are essential for assessing whether the data are suitable for performing an exploratory factor analysis.

1. KMO measure: The index obtained, 0.839, indicates a “meritorious” level of sampling adequacy according to the interpretation scales proposed by Kaiser (1974); this suggests that the partial correlations between the variables are small and that the data have sufficient interrelation to apply a factor analysis effectively.

2. Bartlett's test of sphericity: The results show an approximate value of chi-square = 2060.725, with 351 degrees of freedom and a statistical significance of p < 0.001. This result allows us to reject the null hypothesis that the correlation matrix is an identity matrix, confirming that the correlations between the variables are significantly different from zero and that there is an underlying factor structure in the data.

Taken together, these results support the relevance of EFA as an analytical technique for the available data, as they meet the essential statistical criteria for exploring latent relationships and reducing dimensionality.

Next, exploratory factor analysis is carried out via the principal axis factorization procedure and Promax rotation, obtaining the following results (Table 2).

The explained variance is a crucial criterion in EFA for determining the optimal number of factors to retain. This indicator quantifies the proportion of the total variability of the data that each factor explains, helping to decide how many factors are necessary to adequately describe the underlying structure of the variables. Thus, according to what can be seen in the table, there would be 6 factors to retain since they explain more than 60% of the total variance ^[2].

However, if we look at the sedimentation chart (Figure 1), we see that the number of factors to retain would be 7, with a percentage of explained variance of 66.44% ^[3].

Table 3 presents the matrix showing that the items are logically grouped into seven factors representing the dimensions of teamwork skills. The factor loadings (greater than 0.45) show the contribution of each item to the dimensions, which reinforces the theoretical validity of the questionnaire and its practical applicability. Cronbach's alpha measures the internal consistency of each factor, indicating how coherent the items grouped in each factor are ^[4].

Furthermore, once the AEF has identified the seven dimensions (factors), each category has been named (first column of Table 3) following the consensus established in Torrelles Nadal et al. (2011) after several models are analysed.

The categorization of teamwork skills in a PBL context applied to the subject of cost accounting gives rise to the following dimensions:

1. Communication. This dimension is essential for teamwork to be possible since interaction between members is indispensable for achieving goals (Torrelles Nadal et al., 2011), and communication is a keystone for teamwork efficacy (Arquero et al., 2023). The items included in this category are related to responsibility, trust and listening, that is, interpersonal skills, as noted by Stevens and Campion (1994) and Baker et al. (2005).

2. Monitoring. This tag includes items related to the evaluation and supervision of work, as well as monitoring of the process (Cannon-Bowers et al., 1995; Rousseau et al., 2006). Aspects that are also related to the knowledge, skills, and abilities (KSAs) of self-management (Stevens and Campion, 1994) are included.

3. Conflict resolution. This dimension covers all aspects related to possible friction and problems arising from teamwork (Cannon-Bowers et al.,1995; Rousseau et al., 2006).

4. Cooperation and coordination. This category includes, on the one hand, items that consider interpersonal relationships in the development of cooperative and collaborative behaviours (Cannon-Bowers et al., 1995; Baker et al., 2005; Rousseau et al., 2006). Furthermore, as Cannon-Bowers et al. (1995) noted, all these cooperative aspects must also be coordinated so that they can be executed, for example, following a schedule of action.

5. and (6). Planning from the perspective of objectives and role assignment. These two dimensions include, on the one hand, everything related to the entire team knowing and sharing the objectives to be developed; on the other hand, it considers planning from the perspective of role assignment and task distribution (Stevens and Campion, 1994; Cannon-Bowers et al., 1995; Baker et al., 2005; Rousseau et al., 2006).

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  Adjustments. This category includes the adaptations and modifications that team members make to improve their functioning and effectiveness (Rousseau et al., 2006). Therefore, if a team has frequent disagreements and many differences of opinion, it may need to reconsider the way it functions.

Furthermore, as discussed in Section 3.2, we analysed the average obtained from the items related to “team performance” and “overall team satisfaction” (see Tables 4 and 5).

As shown in Table 4, students perceive that the team performs when the PBL methodology is used in cost accounting. Students are also quite satisfied, as shown by the data in Table 5.

The importance of teamwork skills in the professional world in general and in the field of accounting in particular has led to a growing awareness among teachers of the importance of analysing whether this skill is developed during the teaching of the subject. In this way, it is possible to determine whether the methodology used to promote teamwork is adequate (Kennedy and Dull, 2008).

As noted in Pérez-Espés et al. (2022), a previous study using control and experimental groups demonstrated that PBL improves both teamwork skills and academic performance in cost accounting. In the present study, however, we chose not to include a control group to avoid creating unequal learning conditions among students. Since the effectiveness of PBL was already established, our focus shifted toward categorizing the specific dimensions of teamwork skills developed through this methodology.

Accordingly, this article categorizes the teamwork skills developed by students after the application of PBL to the cost accounting subject. To do so, the questionnaire conducted by Faidley et al. (2000) was used, which assesses whether the application of the problem-based learning teaching methodology has contributed to collaborative learning. The survey was answered by 154 students. In this paper, the exploratory factor analysis technique is used to identify the dimensions that define teamwork skills in the PBL context. EFA is an appropriate technique for exploring the underlying structure of the data without imposing a preconceived structure. Specifically, seven factors/dimensions were identified that are conceptually aligned with the models analysed in the work of Torrelles Nadal et al. (2011). The results of this research contribute to demonstrating that the teaching technique (PBL) promotes collaborative learning among students in the subject of cost accounting. It also provides a new categorization to the literature on teamwork skills in the context of PBL applied to cost accounting. Despite seeking agreement on the definitions of the labels (Torrelles Nadal et al., 2011), we must not forget that the concept of teamwork competence is multidimensional, making it difficult to analyse it only from one perspective. In addition, the nature of teams can be different while teamwork is also affected by the environment and situational factors (Cannon-Bowers et al., 1995); this is why the different categorizations of teamwork skills are enriching, for they contribute to the development of scientific knowledge.

The work has certain limitations. On the one hand, the teaching experience was applied to a subject taught in a degree programme at a specific university over two consecutive academic years. Accordingly, to extrapolate the results thus obtained to another subject, it is necessary to obtain additional evidence. On the other hand, it is worth highlight the difficulty that teachers face with regard to working on teamwork skills in the classroom. Teachers' awareness of the fact that students must demonstrate collaborative business skills is increasing. However, teachers themselves also face difficulties with regard to structuring and managing teams. Besides, this paper, which is based on students' perceptions, presents the dimensions associated with teamwork skills that can be trained through the application of PBL. Self-perceptions may be seen as an inherent limitation, but students' confidence and satisfaction on their teamwork skills are a keystone in the learning process.

The results of this study also have several practical implications. Teamwork skills are highly valued in today's professional environment and are considered essential in technical accounting practice by internationally recognized professional associations that influence the Spanish accounting field, such as IFAC (International Federation of Accountants) and IMA (Institute of Management Accountants). Universities play a key role in helping students—future accounting professionals—acquire these skills through teaching. Therefore, the use of Problem-Based Learning methodology by university instructors in accounting and auditing courses, particularly in cost accounting, is both important and useful for fostering teamwork skills in students, in line with IES 3, Initial Professional Development – Professional Skills, issued by the IAESB (International Accounting Education Standards Board). In this regard, ASEPUC (Spanish Association of University Accounting Professors), through its role in promoting accounting education and organizing events to share best teaching practices, could support the use of this methodology in accounting education in general, and specifically in cost accounting, across Spanish universities. Collaboration between academics and professionals in designing problems for use in PBL could also help bridge the gap between academia and the profession in the accounting field (Cervera Oliver and Noblejas-Maestriño, 2025).

Furthermore, the PBL technique could be implemented to enhance teamwork skills in the training of accounting and auditing professionals provided by institutions such as the ICJCE (Institute of Certified Public Accountants of Spain) and the CGE (General Council of Economists), much of which is conducted under the supervision and recognition of the ICAC (Spanish Accounting and Auditing Institute). AECA (Spanish Association of Accounting and Business Administration) could also incorporate this approach into its training programs. The relevance of teamwork skills in professional auditing practice is reflected in the ISA (International Standards on Auditing -ISA- in Spain), officially published by ICAC and mandatory for practicing auditors in Spain, particularly in the revised version of ISA 220, which provides guidelines on organizing and coordinating the audit team to ensure high-quality work.

Future research could benefit from incorporating the perspectives of other stakeholders, such as lecturers, to gain a more comprehensive understanding of how transversal skills are developed and assessed in accounting education. Additionally, using objective measures—such as student performance in team-based projects that explicitly require these competencies—could strengthen the empirical evidence. Our research could be extended in two main directions: first, by adapting the questionnaire and applying it to other courses, not only within accounting but also in related disciplines; and second, by broadening the geographical scope to include other Spanish universities and institutions in different countries. This would enable cross-contextual comparisons and contribute to a more generalizable understanding of the relevance and effectiveness of these skills across diverse educational and cultural settings. In future research, we could also expand the sample and apply other techniques such as Structural Equation Modeling (SEM) and implement Problem-Based Learning using randomly formed teams assigned by the instructor. Finally, we also aim to evaluate in the future the acquisition and development of teamwork skills by incorporating Artificial Intelligence with the PBL technique.

This teaching experience is framed in the context of two teaching innovation projects, one of which was conducted in the “Innova” modality (CEE_003.21_INN) and the other in the “Implanta” modality (CEE_006.22_IMP). Both projects received awards from the Autonomous University of Madrid. The data used in this research were collected with the written consent of the participating students. The guidelines recommended by the university were followed in this process. Appendixes III and IV in the Supplement present the documents that were given to the students to express their consent.

The authors are grateful for the comments and suggestions for improvement made at the XX International Meeting ASEPUC 2022, at the II Conference on Teaching and Research–I Conference of the Spanish Accounting Review (RC-SAR) the XXI International Meeting ASEPUC 2024.

We acknowledge the use of Copilot as a language assistance tool for certain English revisions, specifically for translation and phrasing improvements. The authors confirm that all scientific content, interpretations, and conclusions were entirely developed and validated by the research team. This use complies with ethical guidelines for transparency in the application of AI tools in academic writing.

The supplementary material for this article can be found online.