Accounting Education: a theoretical overview | ASJP

JOURNAL OF FINANCE & CORPORATE GOVERNANCE
Volume 5, Numéro 1, Pages 1-11
2021-06-30

Accounting Education: A Theoretical Overview

Authors : Redda Khadidja . Khalfallah Zakarya .

Abstract

The main purpose of this paper is to highlight the Accounting Education as a real asset that must continually evolve in order to best prepare future professionals on accounting for the new requirements imposed by technology and globalization. To do this, a descriptive methodological approach has been deployed to present Accounting Education Standards (IESs), which are developed by the International Accounting Education Standards Board (IAESB). These standards are influencing Accounting Education and training worldwide. The goal of the IESs is to ensure that economic decision makers can rely on the competence of professional accountants regardless of the country where the accountants received their education and training. Two major lessons emerge from this study. On the one hand, that the organizational structure, globalization and technology impact the skills needs of the accountancy profession and, on the other hand, there is a gap between the training provided and the needs of the profession.

Keywords

Accounting Education; Accountancy profession; IESs; IAESB

Digital Transformation As A Catalyst For Accounting Education: Harmonising International Standards For Accounting Education Through The French Experience

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أهمية الإفصاح والقياس المحاسبي في القوائم المالية في ظل النظام المحاسبي المالي(scf) وأثره على الممارسات المحاسبية في المؤسسات الاقتصادية The Importance Of Disclosure And Accounting Measurement In The Financial Statements Under The Financial Accounting System Scf And Its Impact On Accounting Practices In Economic Institutions

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