مدى ملائمة مناهج التعليم المحاسبي المهني في العراق لمعايير التعليم المحاسبي الدولية : دراسة ميدانية في مؤسسات التعليم العالي و البحث العلمي

الملخص EN

The research aims to find out the suitability of professional accounting education curricula in Iraq to international standards of accounting education, which are consider as uniform standards ,and as a base and tools used to develop accounting education and the accounting profession and accountants ,in Iraq in particular and in the world at large.

And suggest ways for the development of professional accounting education in Iraq in line with international accounting education standards.

To achieve the aims of the research, questionnaire was designed and distributed to the population of the study, which consists of accounting professors at institutions of higher education in Iraq in various disciplines, we have reached research to a range of outcomes, including : The accounting education programs currently in place in higher education in Iraq is not identical with the international accounting education standards .

The research found a set of recommendations, the most important is the need to contain the accounting curriculum in Iraq on all kinds of knowledge required to qualify students as accountants professionals, This knowledge should include accounting and financial knowledge, organizational and business, management knowledge, knowledge and qualification in the field of Information technology, also the importance of providing individuals with a mixture of appropriately educated intellectual , technical and personal, social and organizational skills, It should also gain values , ethics and professional behavior through education program that leads to an accounting qualification.