OBS_VALUE: Even if in Spain there is no legal framework that regulates the accounting profession, the Spanish Association of Accounting and Business Administration (AECA) created an “Accounting Accreditation” in order to recognise the technical training, expertise and skills of accounting professionals in Spain. To deliver this accreditation (based in gaining points) the AECA considers different experiences such (1) professional experience, (2) teaching experience, (3) academic and professional publications, (4) participation in conferences and other meetings and (5) academic and continuing educati