Accounting education : a theoretical overview
Joint Authors
Rida, Khadidja
Khalaf Allah, Zakariyya
Source
Journal of Finance and Corporate Governance
Issue
Vol. 5, Issue 1 (30 Jun. 2021), pp.1-11, 11 p.
Publisher
Larbi Ben M'hidi Oum el-Bouaghi University
Publication Date
2021-06-30
Country of Publication
Algeria
No. of Pages
11
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
The main purpose of this paper is to highlight the Accounting Education as a real asset that must continually evolve in order to best prepare future professionals on accounting for the new requirements imposed by technology and globalization.
To do this, a descriptive methodological approach has been deployed to present Accounting Education Standards (IESs), which are developed by the International Accounting Education Standards Board (IAESB).
These standards are influencing Accounting Education and training worldwide.
The goal of the IESs is to ensure that economic decision makers can rely on the competence of professional accountants regardless of the country where the accountants received their education and training.
Two major lessons emerge from this study.
On the one hand, that the organizational structure, globalization and technology impact the skills needs of the accountancy profession and, on the other hand, there is a gap between the training provided and the needs of the profession.
American Psychological Association (APA)
Rida, Khadidja& Khalaf Allah, Zakariyya. 2021. Accounting education : a theoretical overview. Journal of Finance and Corporate Governance،Vol. 5, no. 1, pp.1-11.
https://search.emarefa.net/detail/BIM-1292452
Modern Language Association (MLA)
Rida, Khadidja& Khalaf Allah, Zakariyya. Accounting education : a theoretical overview. Journal of Finance and Corporate Governance Vol. 5, no. 1 (Jun. 2021), pp.1-11.
https://search.emarefa.net/detail/BIM-1292452
American Medical Association (AMA)
Rida, Khadidja& Khalaf Allah, Zakariyya. Accounting education : a theoretical overview. Journal of Finance and Corporate Governance. 2021. Vol. 5, no. 1, pp.1-11.
https://search.emarefa.net/detail/BIM-1292452
Data Type
Journal Articles
Language
English
Notes
-
Record ID
BIM-1292452