مجلة المنتدى للدراسات والابحاث الاقتصادية
Volume 9, Numéro 2, Pages 296-310
2025-12-07

The Reality Of Implementing International Accounting Education Standards (i.a.e.s 02.03.05) In Algeria (field Study)



الكاتب : بضياف سندس . براهمي فوزية .

الملخص

This study aimed to clarify the extent of application of the requirements of the International Education Standards (IES) by Algerian universities. Specifically, the research focused on IES 2, Technical Competence; IES 3, Professional Skills; and IES 5, Practical Experience Requirements. To achieve the objectives of study , a quantitative methodology was employed, utilizing a100 electronic questionnaire distributed to a sample of accounting practitioners and university professors. A total of 81 responses were deemed suitable for analysis. The collected data were statistically analysed using the SPSS software package to test the formulated hypotheses. The findings indicate a partial alignment between the stipulations of the International Accounting Education Standards and their application within the Algerian context. Nevertheless, the study concludes that the substantive implementation of these standards remains deficient

الكلمات المفتاحية

Accounting Education, International Accounting Education Standards (IES), Accounting Education Programs, Accounting Skills, Practical Experience

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