The main objective of this study is to identify the difference between the perception of final year students in Accounting courses in the 1st cycle of higher education regarding the skills developed in their degree course and the importance of these skills to certified accountants for their professional development in the Portuguese context. Two questionnaire surveys were designed, one for final year students and the other for certified accountants, dealing with two categories of skills associated with higher education in accounting: general and specific. A total of 345 responses were obtained from final year students and 392 from certified accountants. In the data analysis, descriptive statistical methods were used. The analysis of the results allows us to conclude that the final year students perceive the ability to work as a team as the most developed general competence, while certified accountants consider organizational capacity as the most important for professional activity. Understanding the technical accounting language is the specific skill perceived as the most important and the most developed in higher education. We sought to add scientific evidence that contributes to a better knowledge of the skills that students and future accountants perceive they must obtain to meet employers’ needs. This research can also serve as a foundation to promote future changes in teaching methods by seeking a greater convergence between higher education in Accounting and what the labor market demands.
