Entrepreneurial competences in a higher education business plan course.

Purpose: The purpose of this paper is twofold: first, to study which perceived and attained entrepreneurial competences acquired by students while developing a business plan are rated most highly; and second, to analyse the differences observed in entrepreneurial competences, depending on whether the business plan developed is real or fictitious. Design/methodology/approach: To analyse the role played by business plans in perceptions and attainment of competence, data were collected from students enrolled on a final project course of a bachelor's degree, specifically the Bachelor's Degree in Business Administration and Management at the Universitat Oberta de Catalunya. The course in question focussed on entrepreneurship and business plans. The data on perceived and attained competences were obtained through questionnaires and assessment rubrics, respectively. Mean comparison analyses were conducted to investigate any differences in entrepreneurial competences existing between students developing real or fictitious business plans. Findings: The paper finds evidence that the process of creating a business plan results in entrepreneurial competence being highly rated and that whether the business plan is real or fictitious does not affect the level of entrepreneurial competence. Research limitations/implications: A longitudinal study will be required to analyse how entrepreneurial competences evolve during the business plan creation process. Originality/value: This paper finds that few studies have been conducted to explore entrepreneurial competences in relation to business plan development and shows that more complete research is required. Moreover, both perceived and achieved competences are considered, an analysis not previously carried out. [ABSTRACT FROM AUTHOR]