(JFCG) مجلة المالية وحوكمة الشركـــــات

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ACHIEVING THE QUALITY OF ACCOUNTING LEARNING OUTCOMES: AN ALGERIAN PERSPECTIVE
(University of Oum El Bouaghi, 2021) Rimouche, Kaoutar; Himrane, Mohammed
This paper aims to demonstrate the efforts made by the International Accounting Education Standards Board (IAESB) in achieving the quality of the accounting learning outcomes and to explore the reality of accounting education in Algerian. We based on the comparative method in order to compare between the content of universities' accounting programs and the International Accounting Education Standard (2). Considering that the accounting educational system in universities should emphasize serving students and ensure that they will be able to practice the accounting profession in the future, and that accounting education should seek to adapt to the trend of professional accounting development. We have concluded that there is almost a perfect match between what Algerian universities apply and what the International Federation of accountant’s committee approved, but the problem lies in achieving the learning outcomes with the required quality as stated in the IES2