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

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...