مدى توافر متطلبات الكفاءة في خريجي المحاسبة بالجامعات الجزائرية وفقا للمعايير الدولية للتعليم المحاسبي : دراسة ميدانية

الملخص EN

The objective of this study is to investigate the qualification requirements among accounting graduates of Algerian universities according to the international standards of accounting education.

This research is based on a statistical analysis of the initial collected data through a questionnaire distributed to a sample of 64 accounting professors and 220 accounting graduates.

The results show that there is a general compliance between most normative learning outputs and those acquired by the accounting students, especially with technical competency, ethics, values, and professionalism.

However, the research indicates that the learning outputs of the professional skills of the graduates are below the required level.

The study recommends that the current accounting programs should adopt the learning outputs of professional competency according to the international standards of accounting education, especially professional skills development .

The research also recommends introducing solid foundations of values and ethics that are required in the accounting profession, as well as establishing strict admission requirements that comply with the International Standards of Accounting Education.