مناهج التعليم المحاسبي و أثرها في الجانب العلمي و العملي للمحاسبين في المؤسسات الحكومية العراقية : بحث تطبيقي على "عينة من طلبة و خريجي المحاسبة العاملين في المؤسسات الحكومية"

الملخص EN

The aim of the research is to identify the educational curricula related to the three accounting systems (the unified accounting system, the central government accounting system, the decentralized governmental accounting system).

The research also aims to prepare a survey list to identify the strengths and weaknesses of the curriculum Where the relationship with the numbers of accountants with high competence able to manage the activities of their government institutions, as the research reached the most important conclusions there is no supervision by faculty members on students during the summer training in government institutions.

In addition, there is no study in the international auditing standards for auditing and auditing, in spite of its importance in the work of the auditor and the internal accountant in the governmental institutions.

The main recommendations of the research are to activate the process of supervising faculty members during the summer training period in government institutions, Paying teachers' fees for practical summer supervision for students.

International auditing standards should also be studied in auditing and auditing for their importance in the work of auditors and internal accountants in government institutions.