Artículos (Economía Financiera y Dirección de Operaciones)

URI permanente para esta colecciónhttps://hdl.handle.net/11441/11216

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Mostrando 1 - 20 de 489

House Price Prediction in Andalusia: A Comparative Study of Hedonic and Machine-Learning Approaches Using Online Data
(Universidad Nacional de La Plata. Facultad de Informática, 2026) Gutiérrez, Emiliano; Caridad López del Río, Lorena; Caridad Ocerín, José María; Economía Financiera y Dirección de Operaciones
This study explores housing price prediction in six major cities of Andalusia using a combination of traditional and machine learning models. Online property listings were compiled to build a detailed dataset incorporating structural, socioeconomic, and locational variables. A traditional hedonic model was estimated using Ordinary Least Squares (OLS), and its performance was compared with that of Random Forest, K-Nearest Neighbours, and XGBoost. Results show that linear models tend to underperform, highlighting the relevance of non-linear approaches in capturing the complex dynamics of the housing market. To enhance interpretability, SHapley Additive exPlanations (SHAP) values were applied to the XGBoost model, enabling the identification of the most influential predictors in each city. While structural variables remained important across all models, socioeconomic and locational features exhibited varying effects depending on the city. These findings underscore the potential of combining rich data sources with interpretable machine learning techniques for urban housing market analysis.
Unlocking the future of paytech: exploring biometric payment card adoption patterns
(Springer, 2026-02-24) Liébana Cabanillas, Francisco; Irimia Diéguez, Ana Isabel; Albort-Morant, Gema; Zarco, Carmen; Economía Financiera y Dirección de Operaciones
With the transition to a cashless society and the evolving regulatory framework governing electronic payments, the advent of novel payment systems has become increasingly apparent. In this context, biometric payment cards have emerged as a promising alternative to enhance security, convenience, and efficiency in electronic transactions. An online questionnaire was administered to a sample of users experienced in mobile payment systems, and structural equation modeling was utilized to identify the variables significantly affecting usage and recommendation. The results confirm the proposed hypotheses, except for those related to social influence and perceived risk. This study provides a unique contribution by investigating the factors influencing the adoption and word-of-mouth (WOM) of biometric payment cards, integrating elements from the unified theory of acceptance and use of technology 2 (UTAUT2), general risk theory, and trust theory. This research is highly relevant for financial institutions, tech companies, marketers and policymakers, as it informs user strategy development for businesses operating within the biometric payment sector and suggests guidelines for enhancing consumer trust and reducing perceived risks associated with biometric payments.
Predicting entrepreneurial and crowdfunding intentions among music conservatory and university students
(Elsevier, 2026) Montero Benavides, Paula E.; Albort-Morant, Gema; Palacín Sánchez, María José; Oliver Alfonso, María Dolores; Economía Financiera y Dirección de Operaciones
This study examines how psychological, educational, and financial factors shape students' entrepreneurial intention and their willingness to use digital crowdfunding platforms. The study develops an integrated framework grounded in the Theory of Needs, Self-Determination Theory, and Human Capital Theory. Moreover, it underscores the role of digital platforms as entrepreneurial ecosystems that foster opportunity recognition and value creation. The empirical research draws on a sample of 719 students from diverse academic fields, including music conservatory students, a group rarely examined in entrepreneurship research, and university students. Partial Least Squares Structural Equation Modelling (PLS-SEM) is employed to test the model and conduct multigroup analysis. Our results suggest that entrepreneurial motivation, experience, and competences significantly predict entrepreneurial intention, whereas financial knowledge influences only crowdfunding intention. Entrepreneurial intention is strongly associated with crowdfunding intention. Most direct effects are consistent across disciplines, although the relationship between financial knowledge and crowdfunding intention differs among groups. This study advances theory by connecting motivational and human capital perspectives to explain crowdfunding adoption in both traditional and creative business contexts. Practical implications highlight the importance of reinforcing entrepreneurship education alongside financial and digital literacy. Crowdfunding platforms and policy design should promote inclusive, adaptive, and mentoring-oriented support for potential entrepreneurs.
ESG performance and trade credit in European firms: the moderating role of institutional factors
(Emerald Group Publishing LTD, 2026) Palacín Sánchez, María José; Canto Cuevas, Francisco Javier; Di Pietro, Filippo; Korzeb, Zbigniew; Economía Financiera y Dirección de Operaciones
Purpose – To investigate the relationship between corporate environmental, social and governance (ESG) performance and trade credit, with a particular focus on the moderating role of institutional variables. Design/methodology/approach – An empirical analysis was conducted using a comprehensive panel dataset ofEuropean listed firms included in the STOXX 600 Index from 2015 to 2022. The research employs panel regression techniques, with an ordinary least squares estimation with robust standard error and the application of the Heckman two-stage test to address the possible issue of sample selection bias. Findings – Higher ESG performance improves trade credit use by fostering supplier trust and reducing information asymmetry. Crucially, this relationship is moderated by the institutional environment. Firms operating in countries with a less efficient legal system and/or higher corruption rely more heavily on their ESG performance to secure trade credit, indicating a compensatory effect. Practical implications – Financial managers in countries with weak institutional frameworks should prioritise their ESG performance, as it serves as a high-impact signal for accessing trade credit. For policymakers, the results stress the importance of integrating sustainability indicators and institutional reforms into policies that promote access to trade credit. Originality/value – This article offers novel evidence by highlighting the dual role of ESG performance as both a general signal of creditworthiness and a compensatory mechanism in institutional contexts characterised by weak rule of law and high corruption. It extends the trade credit literature by integrating firm-level ESG factors with country-level institutional quality.
Intervenciones conductuales tipo nudge en educación superior
(MINCOTUR, 2025) Avilés Blanco, María Victoria; Economía Financiera y Dirección de Operaciones
Las intervenciones tipo nudge surgieron como herramientas valiosas para abordar problemas que no requieren inversiones significativas ni cambios drásticos en las políticas públicas. Desde esta óptica, los nudges contribuirían a mejorar los resultados de las normas políticas y la eficiencia de la gestión pública. A lo largo del capítulo, se han identificado y clasificado diversos tipos de nudges aplicables al contexto universitario, evidenciando su diversidad y potencial según el tipo de procesamiento cognitivo que activan su nivel de transparencia y su grado de intervención en el contexto de decisión.
The role of leadership and organizational culture in sustainable investment decision-making
(Elsevier, 2026) Pelayo-Díaz, Yolanda María; Moreno-Domínguez, María Jesús; Borrero Domínguez, Cinta Rocío; Escobar-Rodríguez, Tomás; Economía Financiera y Dirección de Operaciones
The growing regulatory emphasis on sustainable finance has not translated uniformly into substantive changes in investments decision-making across financial institutions. This study investigates why similar regulatory pres- sures lead to different sustainability outcomes. It does so by examining the role of leadership styles and orga- nizational culture as internal drivers shaping interest in the Sustainable Development Goals (SDGs), knowledge of sustainable finance, and by incorporating Environmental, Social and Governance (ESG) criteria into invest- ment decision-making. Using a qualitative approach based on Fuzzy Cognitive Maps (FCM) and expert input from senior professionals in the financial sector, the study models the casual relationships between leadership and organizational culture in sustainable investment decisions in a highly regulated context. The main results highlight that authoritarian leadership facilitates initial compliance with regulatory requirements, while trans- formational leadership and adhocracy cultures promote a deeper and more strategic integration of sustainability. Furthermore, variables such as commitment, training, and reputation emerge as key mediators in the adoption of sustainable practices. The study contributes to the literature by demonstrating that sustainable finance regulation alone is insufficient to ensure meaningful sustainability integration unless it is internalized through specific leadership and cultural configurations. These findings offer relevant insights for financial institutions and poli- cymakers seeking to promote credible, effective, and strategically embedded sustainable investment practices.
Testing the weak form of the Efficient Market Hypothesis and the impact of COVID-19 in LAC countries
(Editorial Universidad de Sevilla, 2026) Pérez Priego, Miguel Ángel; García-Moreno García, María de los Baños; Caridad López del Río, Lorena; Caro Barrera, José Rafael; Economía Financiera y Dirección de Operaciones; SEJ566: Finanzas y Responsabilidad Social Corporativa
This study analyses the impact of the pandemic on the poor performance of stock markets in Latin America and the Caribbean (LAC) by examining the COLCAP, BOVESPA, IPSA, MERVAL and MEXBOL indices between January 2018 and March 2021, with a particular focus on the first half of 2020. The proposed methodology is relatively new and consists of a sequential combination of statistical tests designed to determine whether index returns follow a random walk, and if so, what type this is. Empirical evidence shows that sharp price declines and increased volatility associated with the pandemic generally favoured weak-form efficiency in these markets. This reduced short-term return predictability and reinforced the role of prices in processing available information quickly. Additionally, the results imply that the impact of the pandemic on LAC markets was not uniform, but it did lead to a faster and more consistent incorporation of global and local news into stock prices, with significant implications for investor risk management and policymakers responsible for financial stability.
Factores determinantes de la lealtad y la finalización en MOOCs para el desarrollo profesional del profesorado: un modelo integrado de aceptación tecnológica
(Universidad de Murcia, 2026) Arquero Montaño, José Luis; Fernández Polvillo, Carmen; Romero Frías, Esteban; Barrio García, Salvador del; Contabilidad y Economía Financiera; Economía Financiera y Dirección de Operaciones
El desarrollo profesional del profesorado es un factor clave para mejorar la calidad de los sistemas educativos. El e-learning y especialmente los cursos masivos online están adquiriendo un gran peso como soporte para esta formación, ya que permiten superar muchas de las barreras de acceso a la formación y fomentar el aprendizaje cooperativo. Aunque los aspectos que influyen en el éxito de los MOOC están ampliamente estudiados, las características específicas del profesorado como aprendiz dificultan la transferibilidad de esos resultados. Consecuentemente, este trabajo estudia qué variables explican la lealtad y el grado de terminación de un MOOC dirigido a profesorado no universitario. El modelo planteado integra variables relacionadas con la aceptación de la tecnología, incluyendo el estado de flujo, y variables personales como la ansiedad y la autoeficacia. Nuestros resultados indican que, para el profesorado, la variable clave de todo el sistema es la utilidad percibida y la satisfacción con el aprendizaje, teniendo la facilidad de uso una relevancia menor. Al contrario que lo descrito en la literatura, no hay diferencias resaltables relativas al sexo. Nuestro modelo predice adecuadamente la formación de la lealtad, pero persiste la dificultad de explicar el uso efectivo.
Efficiency of interactivefinancial education model: Evidence fromhigh school and university students
(Obuda University, 2024) Novoa Hoyos, Amalia; Rincón Zapata, Carolina; Restrepo Ruiz, Alba; Depoo, Lucie; Economía Financiera y Dirección de Operaciones
The objective of this study is to bringnew model of financial literacy education for youngstersat high school and college/university, through the use of active pedagogical and didactic methodologies. This study designs new model which serves as a preparation strategy for the PISA test (Program for International Student Assessment) as an alternative to improve financial lives. The method applied was investigation-action in four steps: a) construction of the model, b) implementation, c) testing, and d) improvements in order to develop pedagogical and didactic strategies that improve financial literacy. The model was applied in Colombia to 200 high school students, and 150 university students. It was found that the proposed interactive action learning model stimulates learning through competitiveness and yields positive results at financial knowledge for making appropriate financial decisions for both high school and university students. The results show the use of active pedagogies, through role play, contests, and decision making, generates better knowledge appropriation tools, making the learning model more effective in financial education. The results show significant improvement in the knowledge level of both high school and university students.
Deepening the mediating role of financial literacy and the cyclic effects in Paytech adoption in Jordan
(2026) Irimia Diéguez, Ana Isabel; Ibrahim Jarbou, Samah; Prieto Rodríguez, Manuela; Mufeed Mohd Qasim, Dhia; Economía Financiera y Dirección de Operaciones
Purpose Based on the Stimulus-Organism-Response-Consequence (SORC) framework, our study proposes a model to examine how social influence and religiosity impact the behavioral intention and use of Paytech services, focusing on the mediating role of financial literacy. As a main contribution, the cyclical relationship between actual usage with financial literacy and intention to use payment technology services is also examined. Design/methodology/approach The study uses a questionnaire to collect data from 406 respondents from Jordan aged above 18 with access to digital platforms in the spring of 2024. The Partial Least Squares-Structural Equation Model (PLS-SEM) is applied to evaluate the proposed research model. Building on the methodology presented by Lamberti et al. (2024) for analyzing cyclicity in causal models, we address the bidirectional influences between Paytech adoption variables. Findings Religiosity and social influence serve as critical external stimuli shaping consumer attitudes and behaviors toward Paytech service acceptance within an Islamic context. Additionally, financial literacy not only exerts a direct effect on usage but also mediates the relationship between intention and use. Notably, our analysis reveals a self-reinforcing dynamic as positive usage experiences continually strengthen intention over time, thereby supporting the experience-intention cycle in which greater use enhances both financial education and intention to use Paytech services. Research limitations/implications This research deepens the theoretical understanding of Paytech adoption by revealing cyclical reinforcement patterns that may be generalized across other financial technology contexts. Practical implications Practically, our findings highlight the importance of developing culturally and religiously sensitive financial technologies in Jordan to promote the uptake of digital financial services. Social implications From a social perspective, Paytech adoption can expand financial inclusion and reduce informal economic activity. Thus, this study provides actionable guidance to policymakers and financial service providers aiming to implement Paytech solutions in similar socio-cultural environments. Originality/value To the best of our knowledge, this is the first study to comprehensively investigate the role of financial literacy as a mediator between the intention to use and actual adoption of Paytech services, while also exploring the potential cyclical effects arising from usage. Although previous research has primarily examined the direct impact of financial literacy on the usage of Fintech products, the mediating and cyclical relationships between intention, usage, and financial literacy remain largely unexplored. Addressing this gap is particularly timely, as the rapid advancement of Fintech underscores the urgency of enhancing financial literacy to effectively leverage innovative financial products and services in emerging markets such as Jordan.
Evaluating the use of structural equation modeling in online purchase intention research: A comprehensive review (2000−2023)
(Elsevier Science Inc, 2026) Abreu Ledón, René; Luján-García, Darkys; Garrido-Vega, Pedro; Machuca, José A.D.; Borroto Pentón, Yodaira; Economía Financiera y Dirección de Operaciones; SEJ415: G.I.D.E.A.O. (Grupo de Investigación en Dirección de Operaciones en la Industria y los Servicios)
Technological advances—and, more recently, the COVID-19 pandemic—have accelerated the growth of online purchasing, prompting a surge in empirical research on online consumer behavior. A substantial share of these studies rely on structural equation modeling (SEM) for data analysis. However, inadequate or improper application of SEM can produce unreliable results and misleading conclusions, undermining scientific progress and managerial decision-making. To address this critical concern, the present study provides, to the best of our knowledge, the first comprehensive assessment of SEM applications—encompassing both covariance-based structural equation modeling (CB-SEM) and partial least squares structural equation modeling (PLS-SEM)— in online purchase intention (OPI) research. Our review covers 120 empirical articles published between 2000 and 2023 and reveals that methodological requirements of SEM are often overlooked, which risks invalidating both theoretical contributions and managerial implications. In response, we offer practical recommendations and a results-based guide to assist researchers and reviewers in enhancing the rigor, reliability, and decision-oriented value of SEM studies in this field.
Extreme weather effects on the sentiments and emotions of tourists
(Taylor & Francis, 2026) Pablo-Romero Gil-Delgado, María del Populo; Pozo Barajas, Rafael del; Molleda Jimena, Guillermo; Análisis Económico y Economía Política; Economía Financiera y Dirección de Operaciones
This study analyzes the effect of weather and extreme weather on the sentiments and emotions expressed in 135,622 reviews posted on the Airbnb platform by tourists who visited Seville between 2011 and 2022. Initially, sentiment and emotion detection analysis are undertaken to ascertain the sentiments and eight basic emotions expressed by tourists. Secondly, logit and ordered logistic regression models are estimated to examine the effect of weather on the probability of expressing these sentiments and emotions. The findings indicate that weather variables exert a non-linear influence on tourists' sentiments and emotions. The findings indicate that high temperatures exert a more substantial influence on tourists than low temperatures and precipitation.
Inter-organizational collaborations, innovation and intellectual property: A conditional mediation model
(Inderscience Enterprises Ltd., 2020) Valmaseda Andia, Oihana; Albort-Morant, Gema; Albizu Gallastegi, Eneka; Merchán Hernández, Carmen; Economía Financiera y Dirección de Operaciones; Sociología; SEJ700: Innovación y Disrupción Tecnológica en el Sector Fintech y la Banca Tradicional
This paper explores the interaction between public research organizations (PROs) and firms towards introducing innovations and applying for an intellectual property. These contributions are based on a survey of manufacturing companies that cooperate with the largest Spanish PRO, Spanish National Research Council (CSIC). The estimated model focus on the inter-organizational collaboration (IOC), innovation (INNOV) and intellectual property (IP), and the relationship between these constructs. To analyze direct and mediated relationship, this work applies partial least squares (PLS) to a sample of 295 industrial companies. The paper discusses these findings and their implications.
The determinants of relative price variability: further evidence from Argentina
(Instituto de Economía, Pontificia Universidad Católica de Chile, 2008) Caraballo, M. Ángeles; Dabús, Carlos; Economía e Historia Económica
This paper analyses the relative price variability (here after, RPVI) for Argentina from 1960 to 1993. We have distinguished a first period (1960-1975) with a moderate and stable inflation and a second one (1975-1993) with four inflation regimes: moderate, high, very high and hyperinflation. Results show that for the high, very high, and hyperinflation regimes, volatility and all components of inflation are relevant in explaining RPVI; but for the moderate regime, volatility and uncertainty are insignificant, and the impact of expected and unexpected inflation shocks depends on whether inflation is stable or not.
Evaluación de la Calidad en la Formación Profesional Dual: desarrollo y validación de una herramienta digital basada en EQAVET e ISO 21001
(Universidad de Jaén, 2025) Rubio Mayoral, Juan Luis; Ceballos Hernández, Cristina; Trigueros Gordillo, María Guadalupe; Teoría e Historia de la Educación y Pedagogía Social; SEJ446: Dirección de Operaciones en Servicios y Turismo
La Formación Profesional Dual (FP Dual) se ha consolidado como un modelo educativo clave, al combinar formación teórica y experiencia práctica en empresas, facilitando la inserción laboral y mejorando el rendimiento académico. No obstante, su implementación presenta desafíos relacionados con la calidad y la coordinación entre actores educativos y empresariales. Este estudio desarrolla y valida una Guía de Evaluación y una Herramienta Digital basadas en los estándares del Marco de Referencia Europeo de Garantía de la Calidad en la Formación Profesional (en inglés European Quality Assurance Reference Framework for Vocational Education and Training, EQAVET), y de International Organization for Standardization (ISO) 21001, con el objetivo de garantizar la calidad en la FP Dual. A través del análisis comparado de sistemas de acreditación en España, Italia y Alemania, se identificaron siete fases críticas en la formación dual. Los resultados muestran que la herramienta facilita el control de la calidad en cada etapa del proceso, proporcionando criterios objetivos para centros educativos y empresas. Se concluye que su implementación fortalece la transparencia y la mejora continua del modelo
Unraveling the Impact of Disclosed Corporate Values on Sustainability Governance: An fsQCA Analysis of IBEX35-Listed Companies
(MDPI, 2025) Pérez Temprano, Javier; Sanchís Pedregosa, Carlos; Leal Rodríguez, Antonio Luis; Berenguer, Emma; Economía Financiera y Dirección de Operaciones; Administración de Empresas y Marketing
This study aims to examine the corporate values of IBEX35-listed companies and compare them with the sustainability governance information in their Non-Financial Statements (NFSs) to identify cultural patterns indicating high sustainability governance maturity (HSGM). The study uses the Cultural Fit Assessment Method (CFAM©) based on the Competing Values Framework (CVF) and six cultural archetypes (People, Goals, Digital, Innovation, Norms, ESG). It also incorporates sector-specific indicators related to sustainability governance from the IV Comparative Report of the NFS of IBEX35-listed companies published in 2021 by Ernst and Young (E&Y). A fuzzy-set qualitative comparative analysis (fsQCA) was conducted to identify patterns of corporate culture that explain the high maturity levels of sustainability governance. The results reveal two sector-level paths to HSGM in which Digital emerges as a core presence condition and ESG appears as a core absence condition (~ESG). ESG does not emerge as a necessary condition; instead, HSGM arises configurationally. The first combination encompasses the presence of people, goals, and digital cultures, coupled with the absence of innovation, norms, and ESG archetypes, resulting in an HSGM model. The other alternative to obtaining HSGM is through a cultural combination of the absence of people, goals, and ESG cultures alongside a strong emphasis on digital, innovation, and norms archetypes. This study offers a unique approach to assessing the maturity of sustainability governance based on corporate culture. Identifying patterns of corporate culture that indicate high maturity levels of sustainability governance offers practical guidance on how organizations can enhance their sustainability practices.
Factors Influencing ChatGPT Adoption for Trip Planning
(Universidade do Algarve, 2025) Borrero Domínguez, Cinta Rocío; Escobar Rodríguez, Tomás; Economía Financiera y Dirección de Operaciones
The aim of this paper is to find and analyse factors influencing consumers’ intention to use ChatGPT for travel planning. The research model is constructed using DeLone and McLean's Information Systems (IS) success model, along with literature related to factors such as private protection services, trust, visit duration, self-esteem, opportunity cost, user satisfaction, and intrinsic and extrinsic benefits. Positive relationships have been confirmed between Information Quality, System Quality, Privacy Protection, and Perceived Trust. The results also indicate that Self-esteem, Opportunity Cost and Intrinsic Benefits positively influence Satisfaction. The study also reveals the significant impact of Perceived Trust and Satisfaction on the intention to continue using ChatGPT for trip planning. However, the findings did not support the effects of Visit Duration and Extrinsic Benefits on Satisfaction.
The organizational impact in Kibs companies of certain digital marketing factors: digital capabilities and internet technologies
(Springer, 2024) Marino Romero, Jorge Alberto; Palos Sánchez, Pedro Ramiro; Velicia Martín, Félix Antonio; Administración de Empresas y Marketing; Economía Financiera y Dirección de Operaciones
The concept of digital marketing is currently fragmented due to the emergence of many sub-areas of research. This is motivated by the evolution of markets that believe in the widespread adoption of digital technologies and online social networks. These changes generate turbulent environments. However, companies have not evolved uniformly, and there is a dearth of research, results, and conclusions for small businesses to compete with more objective, relational, and interactive marketing techniques. This paper aims to explore the relationship between dynamic capabilities, social media, and cloud computing in the context of digital marketing, based on resource and capability theory. It also develops and validates a measurement scale for digital marketing in knowledge-intensive business services (KIBS) companies with knowledge management business strategies. The study used an exploratory factor analysis (EFA) to identify underlying factors, followed by a confirmatory factor analysis (CFA) to validate the model. The dataset used for this analysis was collected through an online survey of 335 KIBS owners in Spain. An innovative and perfectly adapted conceptualisation of digital marketing for KIBS is presented. Specifically, digital marketing capabilities (DMC) with a holistic perspective are aligned with social networks and cloud technology. These factors optimise knowledge management through their absorptive capacity and increase the efficiency of their business operations via the proper implementation of operational capabilities.
The Wage Gap between Foreign and Spanish Nationals in Spain: an Analysis Using Matched Employer-Employee Data
(Wiley, 2014) García Pérez, Ignacio; Muñoz Bullón, Fernando; Prieto Rodríguez, Manuela; Economía Financiera y Dirección de Operaciones
In this paper, we analyse wage differences between foreign and Spanish nationals in Spain. This analysis is relevant because Spain has witnessed a sharp increase in the proportion of foreign workers over the past decade. In our analysis, we explicitly account for unobserved heterogeneity at firm level, a situation which occurs when relevant covariates (for example, those connected to a specific firm's production process) are not included in the model because they are unmeasurable, unobservable or unavailable for the researcher. When accounting for such heterogeneity, our results show that wage gaps between foreign nationals from developing countries and Spanish nationals range between −6.35 per cent and −11.30 per cent. We also find that wage differences, between Spanish nationals and others in the same firm and job, are substantially greater for almost every group of low-tenured foreign workers and also for those holding open-ended contracts.
Barriers for non-technical Skills Development in University Accounting Education: The perspectives of employers and students
(Universidad de Sevilla, 2025) Fernández Polvillo, Carmen; Arquero Montaño, José Luis; Jiménez Cardoso, Sergio Manuel; Hassall, Trevor; Economía Financiera y Dirección de Operaciones; Contabilidad y Economía Financiera
Purpose. This study explores the causes of the persistent skills gap in higher education, focusing on accounting degrees. It examines both employer and student perceptions to identify key barriers to effective non-technical skills integration within accounting curricula. Design/methodology/approach. A mixed-method survey was conducted among UK-based employers and accounting students. The analysis compared their perceptions of the relevance of non-technical skills, the adequacy of current university provision, and the structural, pedagogical, and cultural barriers limiting their development. Findings. Results reveal a shared recognition of the importance of soft skills—particularly communication, teamwork, adaptability, and critical thinking—for accounting graduates. Both groups advocate integrating these skills into existing courses rather than teaching them separately. However, persistent barriers were identified, including limited pedagogical innovation, lack of staff professional experience, large class sizes, and institutional resistance to change. Research limitations/implications. The study’s scope is limited to one national context; future comparative and longitudinal research is recommended to explore cultural and institutional variations. Practical implications. The findings highlight the need for curriculum redesign, faculty development, and greater collaboration between academia and industry to align accounting education with evolving professional expectations. Originality/value. This paper contributes to the ongoing debate on employability and accounting education by offering a dual stakeholder perspective and by identifying structural and pedagogical constraints that hinder effective soft skills development.

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