دور المعايير الدولية للتعليم المحاسبي IAES في تحسين جودة المحاسبة كمهنة: دراسة ميدانية

Abstract EN

The study aimed to identify the weaknesses faced by the accounting profession in the kingdom of Saudi Arabia recently, as the accounting profession faces many challenges posed by the changes in the modern business environment and exposure to many crises, which are reflected in the decline in the quality of services for the accounting profession, and to try to improve the quality of the accounting profession in in light of improving the accounting education system in light of the application of international accounting education standards IAES, the study relied on a questionnaire distributed to a sample of faculty members in Saudi universities, external auditors in the kingdom of Saudi Arabia, and users of financial reports.

the scientific and professional qualification for practitioners of the profession in the kingdom of Saudi Arabia, and the study also found that the standards of accounting education IAES have a positive impact on improving the quality of the accounting profession's services, especially the interest in professional skills and continuous professional development.

consider curricula for accounting education to keep pace recent changes in the light of labor market requirements, and the adoption of an index to classify accounting education for comparison with international educational indicators.