@article{toszewskaczerniej2025discrepancy,
  title = {Discrepancy of the Skills:  A Comparative Study of Three EU Countries},
  author = {Weronika Toszewska-Czerniej and Kamila Radlińska},
  year = 2025,
  url = {https://ibimapublishing.com/articles/JAARP/2025/505179/},
  journal = {Journal of Accounting and Auditing: Research & Practice},
  volume = 2025,
  pages = 16,
  doi = 10.5171/2025.505179,
  abstract = {Skill mismatch is an important issue, considering the inconsistency in the range of existing and desired skills in different dimensions of consideration. Growing technological pressure, cultural changes lead to obsolescence and loss of skills, making it crucial to thoroughly examine the skill mismatch phenomenon. This article explores the levels of skill mismatch and gaps in Poland, Lithuania, and Germany, and assesses the digital skill levels within these communities.
The article aims to unify the diverse theoretical perspectives on skill mismatch, as revealed through literature analysis. The empirical section demonstrates the widespread and significant nature of this issue. The study's objectives are verified through a review of literature and findings from the European Center for the Development of Vocational Training (Cedefop) reports: "Setting Europe on Course for a Human Digital Transition" (2022) and the "Second European Skills and Jobs Survey" (2023).
The research results underscore the diversity, complexity, and inconsistency of skill levels and mismatches within the EU. The classification of digital skills reveals gaps and disparities, highlighting priority actions for enhancing digital skills across the European society.},
  keywords = {skills, skills mismatch, skills gap, human capital.},
  note = Article ID: 505179
}