Given the employability objective that was highlighted by the «Bologna Declaration», the Spanish Accounting and Business Administration Association (AECA) (2) promoted a study about higher education in ‘Business Administration’ (García and Vico 2004) that analysed to what extent the different subjects of the degree are well adapted to the demands of the labour market. We should mention that, according to the study promoted by the Minister of Science and Edu- cation on the Social demands and their infl uence in the planning of degrees in Spain (Funda- ción Universidad Empresa 2005), the degree with the highest demand
