Table 2 Comparison of the opinions...

Table 2

Comparison of the opinions between employers and students

		Employers (n: 214)		Students (n: 238)		Differences		t-test
		Mean	SD	Mean	SD	Mean dif.	% of var.	Sig.
tag	Communication skills
com1	Present and defend points of view and outcomes of their own work, in writing, to colleagues, client and superiors	5.37	1.50	6.36	1.57	−0.99	18%	0.000
com2	Present and defend points of view and outcomes of their own work, verbally, to colleagues, clients, and superiors	5.37	1.53	6.28	1.67	−0.91	17%	0.000
com3	Use visual aids in presentations	5.29	1.79	7.09	1.67	−1.80	34%	0.000
com4	Listen effectively to gain information and to understand opposing points of view	5.64	1.63	6.91	1.57	−1.27	23%	0.000
com5	Critically read written works. Making judgements on their relevance and value	5.95	1.57	6.52	1.71	−0.57	10%	0.000
	Team working skills
team1	Work with others in teams adopting a relevant role	5.96	1.52	7.22	1.52	−1.26	21%	0.000
team2	Organise and delegate tasks	4.92	1.71	7.00	1.61	−2.08	42%	0.000
team3	Assume leadership positions when necessary	5.16	1.82	6.81	1.77	−1.65	32%	0.000
	Problem solving skills
solving1	Identify and solve unstructured problems	5.62	1.65	6.82	1.51	−1.20	21%	0.000
solving2	Find creative solutions	5.54	1.76	6.47	1.68	−0.93	17%	0.000
solving3	Integrate multidisciplinary knowledge to solve problems	5.14	1.86	6.40	1.63	−1.26	25%	0.000
solving4	Perform critical analysis	5.41	1.78	6.42	1.66	−1.01	19%	0.000
	Time and stress management skills
manag1	Organise the workloads to meet conflicting demands and unexpected requirements	4.95	1.71	6.52	1.85	−1.57	32%	0.000
manag2	Organise the workloads to recognise and meet tight, strict, and coinciding deadlines	5.08	1.79	6.96	1.81	−1.88	37%	0.000
manag3	Organise the workloads to select and assign priorities within time constraints	5.10	1.77	7.09	1.75	−1.99	39%	0.000
	IT skills
IT1	Use relevant software (e.g. databases, spreadsheets and word processors)	6.86	1.64	7.83	1.52	−0.97	14%	0.000
IT2	Use electronic information sources	6.83	1.68	7.50	1.63	−0.67	10%	0.000
	Ethical and professional values
value1	Have a commitment to life-long learning	6.41	1.72	6.67	1.92	−0.26	4%	0.067
value2	Ability to develop methods of effective learning	6.36	1.58	6.67	1.73	−0.31	5%	0.028
value3	Be aware of their social and ethical responsibilities	5.72	1.79	6.41	1.91	−0.69	12%	0.000
value4	Have knowledge of the accounting profession (work areas, professional values […])	4.84	1.80	6.76	1.71	−1.92	40%	0.000
value5	Have a comprehensive and global vision of the organisation	4.52	1.95	6.27	1.77	−1.75	39%	0.000
	Overall mean	5.55		6.77		−1.22	23%

		Employers (n: 214)		Students (n: 238)		Differences		t-test
		Mean	SD	Mean	SD	Mean dif.	% of var.	Sig.
tag	Communication skills
com1	Present and defend points of view and outcomes of their own work, in writing, to colleagues, client and superiors	5.37	1.50	6.36	1.57	−0.99	18%	0.000
com2	Present and defend points of view and outcomes of their own work, verbally, to colleagues, clients, and superiors	5.37	1.53	6.28	1.67	−0.91	17%	0.000
com3	Use visual aids in presentations	5.29	1.79	7.09	1.67	−1.80	34%	0.000
com4	Listen effectively to gain information and to understand opposing points of view	5.64	1.63	6.91	1.57	−1.27	23%	0.000
com5	Critically read written works. Making judgements on their relevance and value	5.95	1.57	6.52	1.71	−0.57	10%	0.000
	Team working skills
team1	Work with others in teams adopting a relevant role	5.96	1.52	7.22	1.52	−1.26	21%	0.000
team2	Organise and delegate tasks	4.92	1.71	7.00	1.61	−2.08	42%	0.000
team3	Assume leadership positions when necessary	5.16	1.82	6.81	1.77	−1.65	32%	0.000
	Problem solving skills
solving1	Identify and solve unstructured problems	5.62	1.65	6.82	1.51	−1.20	21%	0.000
solving2	Find creative solutions	5.54	1.76	6.47	1.68	−0.93	17%	0.000
solving3	Integrate multidisciplinary knowledge to solve problems	5.14	1.86	6.40	1.63	−1.26	25%	0.000
solving4	Perform critical analysis	5.41	1.78	6.42	1.66	−1.01	19%	0.000
	Time and stress management skills
manag1	Organise the workloads to meet conflicting demands and unexpected requirements	4.95	1.71	6.52	1.85	−1.57	32%	0.000
manag2	Organise the workloads to recognise and meet tight, strict, and coinciding deadlines	5.08	1.79	6.96	1.81	−1.88	37%	0.000
manag3	Organise the workloads to select and assign priorities within time constraints	5.10	1.77	7.09	1.75	−1.99	39%	0.000
	IT skills
IT1	Use relevant software (e.g. databases, spreadsheets and word processors)	6.86	1.64	7.83	1.52	−0.97	14%	0.000
IT2	Use electronic information sources	6.83	1.68	7.50	1.63	−0.67	10%	0.000
	Ethical and professional values
value1	Have a commitment to life-long learning	6.41	1.72	6.67	1.92	−0.26	4%	0.067
value2	Ability to develop methods of effective learning	6.36	1.58	6.67	1.73	−0.31	5%	0.028
value3	Be aware of their social and ethical responsibilities	5.72	1.79	6.41	1.91	−0.69	12%	0.000
value4	Have knowledge of the accounting profession (work areas, professional values […])	4.84	1.80	6.76	1.71	−1.92	40%	0.000
value5	Have a comprehensive and global vision of the organisation	4.52	1.95	6.27	1.77	−1.75	39%	0.000
	Overall mean	5.55		6.77		−1.22	23%

Note(s): One tailed test was performed given that the existence of overconfidence implies an assumption of a sign (negative) in the comparison

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