Management accountant skills: An exploratory factor analysis

• Published in: The international journal of management education Vol. 23; no. 3; p. 101209
• Main Authors: Mineiro, Kézia Manuela Lucas, Laurett, Rozélia, Nossa, Valcemiro, Nossa, Silvania Neris
• Format: Journal Article
• Language: English
• Published: Elsevier Ltd 01.12.2025
• Subjects: Exploratory factor analysis; Management accounting; Skills; Students; Management accounting; Exploratory factor analysis; Students; Skills
• ISSN: 1472-8117
• DOI: 10.1016/j.ijme.2025.101209

This study aims to identify and group into factors the hard skills, soft skills, and managerial skills, of a management accountant in the perception of accounting students. For this end, research was conducted with a quantitative and exploratory approach, using primary and cross-sectional data. The sample was made up of 261 accounting students who had already studied management accounting and/or related subjects. Data collection occurred through a structured questionnaire with 53 questions. From the data collected, a characterization of the sample was carried out using Exploratory Factor Analysis (EFA) with the help of SPSS 22 software. The results of the EFA generated the grouping of 23 variables into 5 factors, named as follows: technical and personal skills, team management skills, communication skills, systemic vision and negotiation skills. Such factors explained, in the perception of accounting students, the hard skills, soft skills, and managerial skills, that are necessary for management accountants. Through this study, employers and managerial accounting professors can become aware of the competencies being taught during an undergraduate accounting program for future managerial accountants. In this way, the managerial accounting curricula can be improved to meet the demands of the job market, which increasingly seeks professionals with soft skills, hard skills, and managerial competencies. Additionally, this study can contribute to the development of professional training programs by employers. •Essential skills identified for future management accounting professionals.•Exploratory factor analysis identified five key skill categories for management accountants.•Five key skills: technical and personal; team management; communication; systemic vision; and negotiation.•Results align accounting curricula with current job market demands.•Findings support educators and employers in developing professional training programs.