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The aim of the paper is to ethnographically detail the poverty-shame nexus in contemporary Spain, and to highlight the contradictions of the newly adopted consumption-based models of inclusion led by charities.

Drawing on 39 cases out of a sample of 78 gathered through two long-term research projects, the paper employs a mixed-methods approach that mainly draws on a multi-sited ethnographic approach and interviews.

The paper ethnographically documents major contradictions that shed light on the complex relationships between poverty, shame, work and consumption in modern societies.

This paper analyses the sources of shame in the experience of poverty and downward mobility, but also it opens new ground for understanding the complex poverty–shame nexus and lets some questions unanswered.

The contradictions highlighted shed light on the complex relationships between poverty, shame, work and consumption that may inform modern policies to fight poverty. Ethnography gives voice to these individuals that currently experience an increasingly precarious and unequal modern world.

The paper contributes to a better understanding of the processes that underlie modern poverty and downward social mobility and points out the contradictions generated by consumption-based models of inclusion.

While the poverty-shame nexus has been already analyzed from the point of view of stigma and exclusion from the labor market, the links between a growing consumerism and the neo-liberal values that underlie our modern societies are largely unexplored. The ethnographic contribution and the detailed case studies are also original in the case of Spain.

Despite the institutional calls to include the development of non-technical skills as objectives in accounting curriculum and the attempts to do so, a gap between the level of skills exhibited by graduates and those needed to succeed as a professional is still perceived. One of the possible causes could be students' overconfidence, defined as a very optimistic assessment of their own abilities. The main objective of the paper is to assess the existence of overconfidence.

Two samples, students and employers were surveyed regarding the exhibited level of accounting graduates in a set of 22 non-technical skills, highlighted as relevant in the literature. This enabled a comparison of the opinions of employers with the perceptions of students concerning the demonstrated level of such skills.

The results of this study support the existence of students' overconfidence. In all the skills students score their ability higher than employers do with those differences being statistically significant in 21 out of 22 skills. Employers who are in closer contact with entry level accountants perceive even lower exhibited skills levels in graduates.

Overconfident students would be less motivated to actively participate in activities designed to improve skills resulting in underachievement and in lower performance. This low performance in highly valued skills could potentially harm their employability.

Although the literature focussing on non-technical skills in accounting is prolific there are few papers comparing the views of employers and students, and there are no previous studies focussing on overconfidence.