Abstract

Historical facts have confirmed the fact that the society which is based on educational and scientific system is open and airy occupy a significant position in the construction and development process, and universities an important role in the community through the implementation of this role assumed by the seriously look to the dictates of the contribution to the development of society. There is no doubt that the preparation of qualified accountants professional skills required is the responsibility of a number of actors, and the most prominent of these institutions of higher education authorities, through the formulation and adoption and keep up with policies modern educational methods focus on Giving university student capacity and professional skills necessary to develop his analytical and innovative thinking, that the method traditionally used currently does not qualify university student to the extent required to practice the profession of accounting ably.This study aimed to highlight the importance of Iraqi universities interaction that arise accounting education programs with the practice of the profession of accounting requirements and that by relying on accounting education programs mimic the International Accounting Education Standards As reflected in the development of the reality of practicing the profession, and the emphasis on the integration of accounting education academic and field experiences and the requirements of the labor market in light of the ongoing changes in the world of information and communication technologies and developments in accordance with the standards of international accounting education and try to link them to the development of the accounting curriculum.

DOI:10.52113/6/2015-5-1/1-51