عولمة التعليم المحاسبي المهني من الإرشادات إلى المعايير الدولية للتعليم

الملخص EN

This study shines a light on the efforts of the International Federation of Accountants in the field of globalizing professional accounting education, starting with its presentation of international education guidelines, and ending with its issuance of revised international education standards.

The study showed that international education standards are based on principles, that is, on defining the basic rule of good practices in the field of professional accounting education, which gives professional accounting bodies sufficient flexibility to achieve their requirements.

The study also recorded an international trend towards adopting the requirements of international education standards with a difference in the status of states with regard to this process.

The study directed the national professional bodies towards making appropriate efforts within the framework of achieving the approval and implementation of the requirements of these standards.