scholarly journals Accounting Education for Professional Accountants: Evidence from Italy

2018 ◽  
Vol 13 (8) ◽  
pp. 1 ◽  
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.

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

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.

International Accounting Education Standards Board: Organisational legitimacy within the field of professional accountancy education

2014 ◽  
Vol 38 (1) ◽  
pp. 67-89 ◽  
Author(s):  
Louise Crawford ◽  
Christine Helliar ◽  
Elizabeth Monk ◽  
Monica Veneziani
Keyword(s):  
Accounting Education ◽  
International Accounting ◽  
Education Standards

The Extent of Applying the International Accounting Education Standard for Technical Competence in Accounting Programs at King Khalid University in the Kingdom of Saudi Arabia: A Case Study

2021 ◽  
Vol 13 (45) ◽  
pp. 33-64
Author(s):  
Mona Abdelrhman Yagoub
Keyword(s):  
Saudi Arabia ◽  
Learning Outcomes ◽  
Accounting Education ◽  
International Accounting ◽  
Technical Competence ◽  
Kingdom Of Saudi Arabia ◽  
Education Standards ◽  
Study Population ◽  
Education Standard

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.

scholarly journals Propuesta de modelo de evaluación de competencias en el área contable de los estudiantes de Contaduría Pública de la Universidad Santo Tomás mediante rúbricas: autoevaluación

2020 ◽  
Vol 4 (2) ◽  
pp. 255
Author(s):  
Gabriel Moreno ◽  
Oscar Yamith Duque Cruz
Keyword(s):  
Accounting Education ◽  
International Accounting ◽  
Educación Superior ◽  
Education Standards ◽  
Educacion Superior ◽  
Trabajo En Equipo

El presente trabajo tiene como propósito diseñar un modelo de autoevaluación de competencias en el área contable de los estudiantes de contaduría pública de la Universidad Santo Tomás mediante rúbricas, a partir de la comprensión que la educación superior debe tener del concepto y evaluación de competencias. Al formar y evaluar por competencias, se hace indispensable considerar la instrumentalización de estas; de allí parte el sentido de la evaluación auténtica, en este caso, mediante rúbricas.La formación por competencias de los contadores públicos se deriva del modelo de desarrollo de competencias de The International Accounting Education Standards Board, que ha formulado las guías básicas en materia de educación contable y sus resultados. Esta propuesta considera una parte teórica-conceptual y desarrolla una propuesta de rúbrica a partir de competencias clave: formulación de hipótesis, trabajo en equipo, elaboración conceptual, liderazgo y análisis, como competencias del quehacer contable.

Importance of Ethics and Education to Understand the Audit Mission

2020 ◽  
pp. 209-226
Author(s):  
Melinda Timea Fülöp ◽  
George Silviu Cordoș ◽  
Nicolae Măgdaș
Keyword(s):  
Public Interest ◽  
Standard Setting ◽  
Accounting Education ◽  
International Accounting ◽  
Technical Competence ◽  
Audit Report ◽  
Education Standards ◽  
The Public ◽  
Preliminary Results ◽  
Expectation Gap

The chapter brings forward the discussion of how the level of accounting and audit knowledge has an impact on how stakeholders understand the audit mission, the auditor's responsibilities, and the message conveyed by the audit report, even when considering the new and extended reports. The preliminary results of this analysis indicate that audit education influences the audit expectation gap (the reasonableness gap), and if measures would be taken to upsurge the stakeholder's levels of education in auditing and accounting, combined with new and revised standards, the audit expectation gap can be reduced. In this sense, the International Accounting Education Standards Board (IAESB) is an independent standard-setting body that serves the public interest by establishing standards in the field of professional accounting education that prescribe technical competence and professional skills, values, ethics, and attitudes.

The International Accounting Education Standards Board: Influencing Global Accounting Education

2012 ◽  
Vol 27 (3) ◽  
pp. 743-750 ◽  
Author(s):  
David McPeak ◽  
Karen V. Pincus ◽  
Gary L. Sundem
Keyword(s):  
Education And Training ◽  
International Federation ◽  
Accounting Education ◽  
Decision Makers ◽  
International Accounting ◽  
Education Standards ◽  
Setting Process ◽  
The World ◽  
Other Information ◽  
And Training

ABSTRACT The purpose of this paper is to make readers aware of Accounting Education Standards (IESs), which are developed by the International Accounting Education Standards Board (IAESB). These standards are influencing accounting education and training worldwide. Less than a decade old, the IESs are enforced through the member bodies of the International Federation of Accountants (IFAC) and professional accountancy organizations throughout the world. 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. Differing cultures, languages, and social, educational, and legal systems pose a challenge for developing a globally applicable set of international accounting education standards. Accounting educators can help the IAESB meet this challenge by responding to IAESB exposure drafts, undertaking research relevant to issues being addressed by the IAESB, becoming directly involved in the standard-setting process, and using IAESB standards, practice statements, information papers, and other information on the education and training of professional accountants in developing, assessing, and evolving accounting education programs.

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