Accounting education
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Date
2021
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Publisher
Oum-El-Bouaghi University
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.
Description
Keywords
Accounting education, Accountancy profession, IESs, IESs