Table A2

Skill items and item loadings on factors

Skill groupCurrent levelFuture importance
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Technical accounting skills––
General accounting knowledge and theoretical understanding0.680.69
Bookkeeping and financial statements0.740.81
Taxes0.620.66
Accounting software0.660.59
Management accounting skills––
Internal financial reporting (creation and analysis)0.790.81
Budgeting0.850.78
Cost accounting0.830.86
IT skills––
General technological knowledge0.550.64
Different IT systems0.540.66
Programming0.830.73
Data processing0.730.67
Robotics and AI0.750.76
Intellectual skills––
Problem solving0.720.78
Decision making0.590.64
Analytical reasoning0.750.73
Critical thinking0.760.72
Logical and mathematical reasoning0.730.69
Communication and social skills––
Customer service0.760.74
Active listening0.770.80
Written communication and interaction0.760.78
Verbal communication and interaction0.820.83
Teamworking and interaction0.730.70
Networking0.600.64
Negotiating0.620.73
Emotional intelligence (EI)0.700.71

Note(s): The table covers the skills that were retained and grouped for further analyses

Source(s): Authors’ own work

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