Professional Efficiency Requirements for Auditors in Accordance with the Eighth International Accounting Education Standard “A field Study at Auditing Companies in Iraq”

The study aimed to identify the extent of applying the international accounting education standard for the technical competence in accounting programs at King Khalid University in the Kingdom of Saudi Arabia. The study followed the quantitative approach using the descriptive and inferential analysis method to test the hypotheses and achieve the study objectives. The study population was all faculty members of the accounting programs (diploma and bachelor) at King Khalid University, which has a total number of (64) members, from which a sample of 45 (75%) participants was randomly selected. Major findings revealed that the application of learning areas and outcomes related to technical competence specified in the International Accounting Education Standard (IES2) enabled graduates of accounting programs to possess the necessary skills to find solutions to complex accounting problems, which would lead to the required technical competence levels by completing the specified accounting program. It was also found out that areas and learning outcomes of technical competence were applied in accounting programs at King Khalid University. Based on these results, the study stressed the need for more studies on the scope of applying the International Accounting Education Standard (IES2) in accounting programs at universities in various countries due to its significant contribution to program development and the competence of technical graduates. The accounting programs at King University Khaled should also pay more attention to some areas of technical competence and related learning outcomes that have achieved lower rates. Keywords: application of the standard accounting education standards, technical competence, accounting programs, King Khalid University.

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Evaluating Undergraduate Accounting Programs in Turkey according to International Accounting Education Standard (IES) 2

Prestige International Journal of Management & IT - Sanchayan ◽

10.37922/pijmit.2019.v08i02.001 ◽

2019 ◽

Vol 08 (02) ◽

pp. 1-14

Author(s):

Dr. Filiz ANGAY KUTLUK ◽

Adnan DONMEZ ◽

Seckin GONEN

Keyword(s):

Accounting Education ◽

International Accounting ◽

Education Standard

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Achieving the quality of accounting learning outcomes: an Algerian perspective

Journal of Finance & Corporate Governance ◽

10.54960/jfcg.v5i1.63 ◽

2021 ◽

Vol 5 (1) ◽

pp. 12-24

Author(s):

Kaoutar RIMOUCHE ◽

Mohammed HIMRANE

Keyword(s):

Learning Outcomes ◽

Comparative Method ◽

Perfect Match ◽

International Federation ◽

Accounting Education ◽

International Accounting ◽

Education Standards ◽

Required Quality ◽

Education Standard

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 IES

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Accounting Education for Professional Accountants: Evidence from Italy

International Journal of Business and Management ◽

10.5539/ijbm.v13n8p1 ◽

2018 ◽

Vol 13 (8) ◽

pp. 1 ◽

Cited By ~ 2

Author(s):

Giovanna Lucianelli ◽

Francesca Citro

Keyword(s):

Professional Competence ◽

Research Question ◽

Accounting Education ◽

International Accounting ◽

Future Expectations ◽

Education Standards ◽

Accounting Standard ◽

Regulatory Changes ◽

The University ◽

National Governments

In the last years, the worldwide changes in global, political and financial contexts have gradually modified the approaches to the accounting of national governments and international institutions. In this varying scenario, the International Accounting Standard Board (IASB) and consequently national governments have introduced new accounting standards along with related regulatory changes. These issues are of ever-growing importance when considering that the International Accounting Education Standards Board (IAESB) has recently developed “The basis for conclusions document for 2017-2021 IAESB Strategy and 2017-2018 Work Plan” (IAESB, 2017) with the aim of informing the Board’s deliberations on its future strategy and priorities about the future expectations of professional competence. The aim of this paper is to report the findings of an empirical study on this topic and address the following research question: what are professional accountants’ views on quality in accounting education? This primary research question is expanded to consider professional accountants’ beliefs on the present (what is necessary for their workplace) and future (what will be necessary for their workplace) with respect to quality in accounting education. The survey highlights how professional accountants have more expectations than in the past about their skills. The majority of professional accountants have been transforming themselves into business consultants since they are now required to offer more services than accounting and taxation consultancy. Consequently, there is a growing demand for cooperation with the university world in order to broaden the programs of accounting education with new technical competencies for undergraduate and postgraduate degrees.

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Assessment of the Jordanian Certified Public Accountant JCPA Examination in Comparison to the International Accounting Education Standards and the Best International Practices

International Business Research ◽

10.5539/ibr.v10n8p232 ◽

2017 ◽

Vol 10 (8) ◽

pp. 232

Author(s):

Mahmoud Nassar ◽

Husam Aldeen AL-Khadash

Keyword(s):

Accounting Education ◽

International Accounting ◽

Certified Public Accountant ◽

Education Standards ◽

Accounting Practice ◽

Computer Based ◽

Specific Material ◽

Further Development ◽

Public Accountant

This study aims to highlight the experiences of Jordanian Certified Public Accountant (JCPA) exam that started with the establishment of the Legal Accounting Profession organisation law in June 2006. This study is considered the first study in the Hashemite Kingdom of Jordan that looks at the evaluation of the Jordanian Chartered Public Accountant exam, in comparison to the requirements of international accounting education standards. Furthermore, this study focuses on the sixth standard IES6 that relates to the assessment of professional accountants and that is based on the best practices in professional accounting examinations in the world. This current study has adopted the method of distribution of questionnaires to gather information from those who participated in taking the exam, with the group of those who were successful, and others that were not so lucky. The accounting practice analysis was based on the standards, the best accounting practices, and the results of the interviews, which when were completed produced a number of recommendations. The recommendations or results found, push for the further development of the JCPA exam and improves the quality of the exam, to advance to the universal level of professional examinations. Of the most important recommendations is to work on increasing the number of times the exam is held annually, which can be done easily if the exam becomes computer based. It’s also important to develop specific firm dates for the JCPA exam or to announce the dates at the beginning of each year, and not to announce the exam time two months prior to the exam as it is currently. Finally, the announcement and clarification of specific percentages given to specific material included in the exam such as dedicating 25% of the examination to International Auditing Standards and so on.

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Importance of Generic Skills in Accounting Education: Evidence from Egypt

International Journal of Accounting and Financial Reporting ◽

10.5296/ijafr.v7i2.11782 ◽

2017 ◽

Vol 7 (2) ◽

pp. 16

Author(s):

Amani Hussein

Keyword(s):

International Education ◽

Information Technologies ◽

Accounting Education ◽

Accounting Firms ◽

Generic Skills ◽

Analytical Skills ◽

Five Factors ◽

Education Standard ◽

Education Process ◽

Organization Research

Nowadays, globalization, new economic challenges and innovations in information technologies (IT) influenced the role and domain of professional accountants. The current accreditation requirements and educational frameworks of the contemporary accounting profession emphasize the importance of broad ‘generic skills’. This research aims to fill the gap in studying generic skills in Egypt by examining the importance of generic skills in accounting education. The research results are consistent with the International Education Standard IES 3 and several studies, and highlighted the importance of five factors: intellectual and communication, interpersonal, creative ability, organization, research and analytical skills. Moreover, it is recommended that universities in Egypt should reevaluate their accounting education process and establish strong links with professional accounting firms.

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