Analytical Study of Accounting Education Standards and Guidelines of International Professional Bodies

• Post by: Muthanna mjdes
• October 23, 2022
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Nadhim Shaalan Jabbar ^*a        &      Noor Salem Shnawa ^b

University of Al Qadisiyah / College of Administration and Economics.

Abstract                                

The accounting education standards are represented as general guidelines and the main directive for accounting education programs, as they lead to directing and rationalizing educational practices in the accounting field. The International Standards Board for Accounting Education (IAESB), which was established in November of the year 2003, issued these standards with the aim of reaching educational outputs (nominated accountants) that meets  the necessary competence and professional skills. It also  aims to unify the educational foundations followed by countries and accounting bodies that are members of the International Federation of Accountants. The objective of the position statements of the Committee for Changing Accounting Education in the United States of America does not go beyond this scope, as it includes a number of directives and instructions aiming at reforming accounting education programs and improving graduates’ performance from these programs. In order to clarify the guidelines and requirements of these two efforts and the importance of integration between them to develop accounting education, this study is conducted, as it includes a presentation of the requirements of each of them along with presenting some good practices for a number of leading professional accounting bodies in the accounting field .

DOI:10.52113/6/2021-11-4/149-160