ACHIEVING THE QUALITY OF ACCOUNTING LEARNING OUTCOMES: AN ALGERIAN PERSPECTIVE
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Date
2021
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Publisher
University of Oum El Bouaghi
Abstract
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
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Keywords
Accounting education standards, Learning outcomes, Accounting education programs