Developing accounting students' professional competencies and satisfaction through learning experiences: validation of a self-administered questionnaire

Abstract

The aim of this study is to validate a questionnaire that facilitates a comprehensive assessment of the development of professional competencies, including interdisciplinary aspects such as soft skills, attitudes and values, and students' satisfaction. An empirical research process combining documentary, qualitative and quantitative methods is developed. The results, based on the responses of 365 university students participating in an active learning experience in the field of accounting, confirm the classification of the 30 items into three factors: satisfaction, attitudes and values, and soft skills. The analyses also indicate a high level of internal consistency for both the questionnaire as a whole and each individual construct. This study addresses a gap in the literature by developing and validating an instrument that enables a holistic evaluation of the effectiveness of active learning methodologies in fostering professional competencies and enhancing students' satisfaction. Furthermore, the instrument's cross-disciplinary nature makes it adaptable for use in various fields beyond accounting.