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Journal articles on the topic 'International Education Standards for Professional Accountants'

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Published: 28 May 2022

Last updated: 30 July 2025

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1

McPeak, David, Karen V. Pincus, and Gary L. Sundem. "The International Accounting Education Standards Board: Influencing Global Accounting Education." Issues in Accounting Education 27, no. 3 (2012): 743–50. http://dx.doi.org/10.2308/iace-50121.

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ABSTRACT The purpose of this paper is to make readers aware of Accounting Education Standards (IESs), which are developed by the International Accounting Education Standards Board (IAESB). These standards are influencing accounting education and training worldwide. Less than a decade old, the IESs are enforced through the member bodies of the International Federation of Accountants (IFAC) and professional accountancy organizations throughout the world. The goal of the IESs is to ensure that economic decision makers can rely on the competence of professional accountants regardless of the countr

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Král, Bohumil. "International Education Standards for Professional Accountants adopted." Acta Oeconomica Pragensia 12, no. 1 (2004): 140–49. http://dx.doi.org/10.18267/j.aop.253.

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Saville, Henry. "International Education Standards for Professional Accountants (IESs)." Accounting Education 16, no. 1 (2007): 107–13. http://dx.doi.org/10.1080/09639280601180829.

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Hussein Ali Mohammed and Khalid Hamad Jasim Al-Shaikh. "The Impact of International Standards IAES on Activating Continuing Accounting Education in The Iraqi Environment." Eximia 13 (June 13, 2024): 540–49. http://dx.doi.org/10.47577/eximia.v13i1.484.

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The accounting profession faces many challenges in the age of knowledge, as some of how the accounting function accomplishes its tasks have changed, which raised the question about the importance and value of traditional accounting jobs and skills, which require adopting ideas, work methods, and applications that differ from those previously, in addition to possessing qualifications and skills that were previously unknown. It is necessary to have them in the past. Therefore, there must be references and standards that contribute to the development of the accounting profession, represented by t

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REDDA, Khadidja, and Zakarya KHALFALLAH. "Accounting Education: a theoretical overview." Journal of Finance & Corporate Governance 5, no. 1 (2021): 1–11. http://dx.doi.org/10.54960/jfcg.v5i1.59.

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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

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M. Pavlova and R. Petrova. "APPLICATION OF THE COMPETENCY APPROACH IN BUILDING A MODERN COMPETENCY PROFILE OF PROFESSIONAL ACCOUNTANTS IN BULGARIA." TRAKIA JOURNAL OF SCIENCES 22, no. 2 (2024): 6. http://dx.doi.org/10.15547/tjs.2024.02.003.

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In order to determine the specific qualities that contribute to the successful performance of the functions of the modern accountant, a variety of approaches can be applied both in terms of professional accounting education and current practice. In the present context, a competency-based approach can be applied to build a competency profile of professional accountants. The profile developed for accounting positions can be applied in two areas - in the field of education and in practice. Currently, the development of a comprehensive competency profile for the position of chief accountant in Bul

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Luhova, Olha. "Soft Skills of a Modern Successful Accountant." Modern Economics 37, no. 1 (2023): 72–77. http://dx.doi.org/10.31521/modecon.v37(2023)-10.

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Abstract. Introduction. Professional accountants of today have careers that use a wide variety of skills applicable to highly specialized roles. International Accounting Education Standards prescribe the technical competencies and skills accounting professionals need to develop. But there is another category of skills no less important for a financial specialist soft skills. Numerous foreign publications consider the accountant's professional skills in tandem with their soft skills. Purpose. The research aims to analyse the content, role and factors of development of soft skills of professiona

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Lucianelli, Giovanna, and Francesca Citro. "Accounting Education for Professional Accountants: Evidence from Italy." International Journal of Business and Management 13, no. 8 (2018): 1. http://dx.doi.org/10.5539/ijbm.v13n8p1.

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In the last years, the worldwide changes in global, political and financial contexts have gradually modified the approaches to the accounting of national governments and international institutions. In this varying scenario, the International Accounting Standard Board (IASB) and consequently national governments have introduced new accounting standards along with related regulatory changes. These issues are of ever-growing importance when considering that the International Accounting Education Standards Board (IAESB) has recently developed “The basis for conclusions document for 2017-2021 IAESB

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حليم إسماعيل شنته. "The Reflection of International Accounting Education Standards on Accounting Education and their Impact on Achieving Sustainable Development." Journal of Administration and Economics 49, no. 143 (2024): 38–52. http://dx.doi.org/10.31272/jae.i143.1195.

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The research aims to explore to which extent the application of international accounting education standards contributes to the development of accounting education curricula in Iraq. Also, it seeks to explain the fundamental role of these standards in supporting accountants with the experience and competence required in a workplace. A questionnaire survey (n=97) was distributed to the faculty members, a group of graduates, and a number of professional accountants. The research findings prove that international accounting education standards are essential in developing the accounting education

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Rogošić, Andrijana. "Call for papers for the special issue of Zeszyty Teoretyczne Rachunkowości in 2021 entitled Ethical Issues in Accounting in Prosperity and a Financial Crisis." Zeszyty Teoretyczne Rachunkowości 107, no. 163 (2020): 183–86. http://dx.doi.org/10.5604/01.3001.0014.2470.

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Current and past economic and financial crises have changed the behaviour of busi-ness leaders, managers, and investors, as well as accounting professionals (financial accountants, bookkeepers, management accountants, auditors). The fear of further financial crises has forced accounting reforms, the revision of auditing standards, and a restructuring of corporate governance systems in many countries to provide a relia-ble framework for companies’ activities and performance. The International Federa-tion of Accountants (IFAC) board founded the International Ethics Standard Board for Accountants

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Al-Absy, Mujeeb Saif Mohsen, and Ku Nor Izah Ku Ismail. "Accountants’ Perception on the Factors Affecting the Adoption of International Financial Reporting Standards in Yemen." International Journal of Financial Research 10, no. 4 (2019): 128. http://dx.doi.org/10.5430/ijfr.v10n4p128.

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This study examines accountants’ perception whether or not the following factors ــgovernment policy, capital market, economic growth, external environment/international exposure, professional bodies, education level of accountants, company size, initial cost of International Financial Reporting Standards (IFRSs) adoption and culture affect the adoption of IFRSs in Yemen. It also examines the differences of opinion among academicians and practitioners with regard to these factors. A questionnaire survey involving 41 Yemeni accounting postgraduate students in Malaysia’s public Universities was

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Ciuhureanu, Alina. "The Continuous Professional Development of Accounting Professionals and the Impact on the Valuation of Accounting Information." Scientific Bulletin 27, no. 2 (2022): 93–101. http://dx.doi.org/10.2478/bsaft-2022-0011.

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Abstract In the accounting profession, continuous professional development and lifelong learning are essential if we consider the increasingly advanced demands of internal and external users of financial and accounting information. It is certain that professionals who do not have and do not constantly update their necessary general and specialized knowledge will no longer find their place in an increasingly competitive market. The paper highlights, based on bibliographic resources, the fact that national and international professional bodies implement training and professional development prog

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Stainbank, Lesley, and Devi Dutt Tewari. "Professional accounting education programmes in South Africa and India." Journal of Accounting in Emerging Economies 4, no. 1 (2014): 97–116. http://dx.doi.org/10.1108/jaee-12-2011-0056.

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Purpose – The purpose of this paper is to provide a contextual analysis of the professional accounting education programmes in South Africa and India by benchmarking both programmes to the International Education Standards (IESs) of the International Federation of Accountants (IFAC). Design/methodology/approach – The research methodology is a qualitative archival approach extracting information from secondary data (Statements of Membership Obligations’ compliance questionnaires available on the IFAC web site and information from the web sites of the relevant professional accountancy bodies). F

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Iankova Natchkova, Maia. "CHALLENGES TO PROFESSIONAL ETHICS, TRAINING AND CONTINUING EDUCATION OF SPECIALISTS IN THE FIELD OF INDEPENDENT FINANCIAL AUDIT." Knowledge International Journal 34, no. 5 (2019): 1301–5. http://dx.doi.org/10.35120/kij34051301n.

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Auditor’s profession is extremely necessary and crucial for the society. It has the important and responsible task to observe and assess the proper implementation of the principles, concepts, rules, legal standards and conventions as set out in the International Financial Reporting Standards/ International Accounting Standards, EU directives, International Standards on Auditing and the national (local) accounting legislation. Specialists in the field of independent financial audit – chartered expert accountants, registered auditors, should verify the timely, reliable, objective, correct, accur

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ZENUNI, Brisejda RAMAJ, and Mirela UJKANI MITI. "Accountancy Performance and Achievement (Accountancy Development Index), Case of Albania." European Journal of Economics and Business Studies 9, no. 1 (2017): 235. http://dx.doi.org/10.26417/ejes.v9i1.p235-243.

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The transparency and quality of audits performed by professional accountants and auditors are of crucial importance for the functioning of the global financial infrastructure. Over de last decade, more and more auditors were confronted with the globalization of their clients and became so-called group auditors responsible for the overall quality of the audit engagement even if other auditors in other jurisdictions may be involved. It goes without saying that auditors around the globe do not work in the same environment, do not have to comply with the same rules and regulations and do not have

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Charles, K. Matekele, and V. Komba Gabriel. "The Influence of Demographic Attributes in the Implementation of Accrual-Based International Public Sector Accounting Standards." Journal of Economics and Business 3, no. 1 (2020): 374–85. https://doi.org/10.31014/aior.1992.03.01.204.

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This research examined the influence of demographic attributes in the implementation of accrual-based IPSAS in the Local Government Authorities (LGAs) in Tanzania. The survey technique was employed to collect data from 150 accountants and auditors from seven LGAs. To explore the relationship between demographic attributes and implementation of accrual based IPSAS, multiple regression analysis was used. Gender, professional qualification and education level were found to have a positive significant influence while age and number of years of service in the LGAs had negative impact in the impleme

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Nassar, Mahmoud, and Husam Aldeen AL-Khadash. "Assessment of the Jordanian Certified Public Accountant JCPA Examination in Comparison to the International Accounting Education Standards and the Best International Practices." International Business Research 10, no. 8 (2017): 232. http://dx.doi.org/10.5539/ibr.v10n8p232.

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This study aims to highlight the experiences of Jordanian Certified Public Accountant (JCPA) exam that started with the establishment of the Legal Accounting Profession organisation law in June 2006. This study is considered the first study in the Hashemite Kingdom of Jordan that looks at the evaluation of the Jordanian Chartered Public Accountant exam, in comparison to the requirements of international accounting education standards. Furthermore, this study focuses on the sixth standard IES6 that relates to the assessment of professional accountants and that is based on the best practices in

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Stupak, Maryna. "ENGLISH FOR SPECIFIC PURPOSES IN PROFESSIONAL TRAINING OF FUTURE ACCOUNTANTS." BULLETIN OF CHERNIVTSI INSTITUTE OF TRADE AND ECONOMICS II, no. 82 (2021): 176–89. http://dx.doi.org/10.34025/2310-8185-2021-2.82.13.

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English for Specific Purposes (ESP) is one of the basic subjects having a great potential for developing students’ foreign language professional competence. The present-day labor market suffers from an acute shortage of highly qualified specialists, who are able to operate in terms of integration and globalization processes as well as to implement international performance standards and latest technologies in order to successfully solve various professional problems under market economy conditions, having a high level of English language proficiency being the major requirement. In this respect

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Milutinović, Sunčica, Olivera Grljević, and Dragomir Dimitrijević. "Assessment of the Accounting Regulations in the Republic of Serbia: Application of Cluster Analysis." Economic Themes 58, no. 4 (2020): 545–71. http://dx.doi.org/10.2478/ethemes-2020-0031.

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Abstract The focus of the paper is on identification of hidden patterns in the opinion of accounting professionals, in order to identify the deficiencies in the legal accounting regulations and to examine their perspective on international and legal accounting regulations. The data collected through the questionnaire was divided using clustering data mining technique. We identified different groups of accountants with specific patterns regarding the expressed attitudes towards both regulations, as well as different groups of accountants with specific patterns regarding the way of obtaining inf

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Sugahara, Satoshi, and Rachel Wilson. "Discourse Surrounding the International Education Standards for Professional Accountants (IES): A Content Analysis Approach." Accounting Education 22, no. 3 (2013): 213–32. http://dx.doi.org/10.1080/09639284.2013.785860.

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Zasadnyi, B., O. Mykhalska, Y. Feshchenko та A. Shapoval. "THE ROLE OF А PUBLIC SECTOR ACCOUNTANT IN THE MODERN SOCIETY". Bulletin of Taras Shevchenko National University of Kyiv. Economics, № 218 (2022): 12–17. http://dx.doi.org/10.17721/1728-2667.2022/218-1/2.

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The article identifies the role of public sector accountants in creating value for the state and society and suggests ways to improve skills in making professional judgments. Public accountants should provide the necessary information for decisionmaking and check the current activities of public organizations. The accountant of the public sector institution informs the population and allows assessing the efficiency and cost-effectiveness of the institutions that provide public services. Thus, for an accountant working in public administration, it is essential to provide information primarily t

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Diaz-Becerra, Oscar Alfredo. "Adoption of international pronouncements in the education of accountants in Peruvian universities." Quipukamayoc 32, no. 67 (2024): 9–23. http://dx.doi.org/10.15381/quipu.v32i67.27080.

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Objective: To analyze the extent to which the International Training Pronouncements have been incorporated into the profile of the graduate and the study plans of the Accounting program in Peruvian universities. Methods: The research was conducted using a descriptive and non-experimental design, applying content analysis techniques to the profile of the graduate and the study plans of a population and sample of 62 Peruvian universities offering degrees in Accounting, without excluding any units. Data analysis involved classifying into three categories, processed using Excel. Results: It is evi

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Nikolova, Bistra. "Accounting Education – Training Professionals Ready for the Future." Vocational Education 24, no. 5 (2022): 460–73. http://dx.doi.org/10.53656/voc22-511scet.

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The purpose of the article is to present the results of a study of modern trends in the accounting profession, related to the need to acquire knowledge, skills, and competencies to achieve a successful professional realization of accounting students in the conditions of rapid development of information technologies and digital transformation. In connection with this, traditional and modern ideas about accounting and modern opportunities for professional realization in this field are examined. Research insights into the implementation of a multidisciplinary approach in accounting education are

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Al Frijat, Yaser Saleh, and Mohammad Eid Al-Hajaia. "The role of practical experience requirement in improving the accountant work performance in the business sector." Journal of Governance and Regulation 10, no. 2 (2021): 63–73. http://dx.doi.org/10.22495/jgrv10i2art6.

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University accounting education is a competitive market, and business schools face a great deal of financial pressure to employ huge numbers of students (Howcroft, 2017). So, practical experience, as one of the vital international accounting education standards, is considered highly important because it plays a vital role in improving and developing graduate competencies in the accounting profession within Jordanian business markets. Consequently, the paper aims to discuss the importance of the practical experience requirement and its role in improving the work performance of accountants in th

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Nuzhna, Oksana. "Fundamental principles of ethics of professional accountants: content and financial consequences of their non-compliance." Galician economic journal 93, no. 2 (2025): 18–24. https://doi.org/10.33108/galicianvisnyk_tntu2025.02.018.

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The article examines current issues related to the ethical component of the accounting profession and its social orientation. The main ethical problems in the practical activities of professional accountants are identified, which are a consequence of neglecting ethical principles and are associated with the distortion of financial reporting data, violations in the calculation and payment of taxes, non-compliance with the confidentiality of information, participation in corruption schemes, etc. The purpose of the study is to analyze the consequences of non-compliance with the fundamental princi

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Popko, Yevheniia, and Yuliia Shenderivska. "Accounting Professional Associations in Ukraine and Europe." Oblik i finansi, no. 2(100) (2023): 38–46. http://dx.doi.org/10.33146/2307-9878-2023-2(100)-38-46.

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Today, the professional movement of accountants in Ukraine is characterized by a low influence on the profession's development and therefore needs improvement. The article aims to compare the activities of European and Ukrainian public organizations of accountants according to key characteristics to highlight the weaknesses of the Ukrainian accounting movement. The comparison method made it possible to compare the experience of 55 European public organizations and 6 Ukrainian ones, which, in combination with the methods of analysis and synthesis, led to the identification of nine key indicator

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Rogošić, Andrijana. "Ethical Issues in Accounting in Prosperity and a Financial Crisis." Zeszyty Teoretyczne Rachunkowości 109, no. 165 (2020): 215–18. http://dx.doi.org/10.5604/01.3001.0014.4784.

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Current and past economic and financial crises have changed the behaviour of busi-ness leaders, managers, and investors, as well as accounting professionals (financial accountants, bookkeepers, management accountants, auditors). The fear of further financial crises has forced accounting reforms, the revision of auditing standards, and a restructuring of corporate governance systems in many countries to provide a relia-ble framework for companies’ activities and performance. The International Federa-tion of Accountants (IFAC) board founded the International Ethics Standard Board for Accountants

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Fitriyanti, Rani, and Miya Dewi Suprihandari. "Analisis Etika Profesi Akuntan dalam Standar Internasional." SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi 1, no. 2 (2022): 119–26. http://dx.doi.org/10.54443/sinomika.v1i2.156.

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This study discusses the ethical analysis of the accounting profession in international standards. Accountants are one of the important professions in the business world because they are related to finance, therefore it is obligatory for an accountant to apply the ethics of the existing accounting profession. The purpose of this study was to find out the violations of the accounting profession's ethics that occurred. Professional ethics are intended as guidelines and rules for all members, whether practicing as auditors, private workers, workers in government agencies, or in the world of educa

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Crawford, Louise, Christine Helliar, Elizabeth Monk, and Monica Veneziani. "International Accounting Education Standards Board: Organisational legitimacy within the field of professional accountancy education." Accounting Forum 38, no. 1 (2014): 67–89. http://dx.doi.org/10.1016/j.accfor.2013.09.001.

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Van der Zwan, Pieter, and Nico Van der Merwe. "The Message Conveyed By IFRS-Compliant Information: A South African Perspective." International Business & Economics Research Journal (IBER) 12, no. 9 (2013): 1041. http://dx.doi.org/10.19030/iber.v12i9.8051.

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South African companies must prepare financial statements in accordance with International Financial Reporting Standards (IFRS) or other reporting standards modelled on IFRS. Literature suggests that the complexity of IFRS, which stems from detailed rules-based principles in these standards, may harm the ability of users of financial statements to understand financial information in a meaningful way. The primary objective of this study was to evaluate whether selected users and preparers of financial statements in South Africa interpret selected IFRS-compliant information prepared in accordanc

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الفكي, د. الفاتح الأمين عبد الرحيم, and أ. محجوب الطيب محمد الحسن. "The extent to which the requirements of international accounting education standards are applied in the accounting education curricula in Sudanese universities and their role in raising the efficiency of accounting graduates - case study Kassala universit." Arab Journal For Quality Assurance in Higher Education 15, no. 51 (2023): 1–27. http://dx.doi.org/10.20428/ajqahe.v15i51.2025.

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The study dealt with the extent to which the requirements of international accounting education standards are applied in the accounting education curricula in Sudanese universities and their role in raising the efficiency of graduates - a case study of Kassala University. The problem of the study was the phenomenon of low efficiency of graduates of accounting departments from Sudanese universities, and this was expressed by a main question represented in the extent to which the requirements of international accounting education standards are applied in the accounting curricula in Sudanese univ

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Ospina Delgado, Julieth, and Ximena Giraldo Villano. "Training for professional judgment in accounting education." Cuadernos de Administración 36, no. 67 (2020): 143–54. http://dx.doi.org/10.25100/cdea.v36i67.7741.

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The global convergence process towards International Financial Reporting Standards supported by multilateral agencies such as the World Bank poses a challenge to accounting education’s ability to make judgments and estimates, due to the emphasis placed on general new principles-based regulation instead of detailed rules. The international literature has highlighted this aspect amply, while in Colombia, it remains incipient. This paper aims to analyze the approach to professional judgment and critical thinking in the educational proposals of high-quality Public Accounting programs in Colombia a

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ZENUNI, Brisejda RAMAJ, and Mirela UJKANI MITI. "Compliance with International Education Standards of Accounting in European Union Countries, the Case of Albania as An Official Cand idate for Accession to The EU." European Journal of Social Sciences Education and Research 11, no. 2 (2017): 92. http://dx.doi.org/10.26417/ejser.v11i2.p92-99.

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The accountancy profession is based on standards, rests on their adoption and successful implementation, and is governed by the overarching principle of serving the public interest. These are complex sets of variables made even more difficult with sovereign interests and multiple stakeholders playing out on a global stage. The Evaluation of the status of accountancy education with its components of qualification, education and training in selected countries and Ballcan compared with the requirements of the IES. Nevertheless, the capital markets, in the aftermath of the 2008 financial crisis, a

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Sari, Desi Kurnia, Alya Putri Nasihin, Dimas Abidarda, et al. "FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU ETIS MAHASISWA AKUNTANSI." KNOWLEDGE: Jurnal Inovasi Hasil Penelitian dan Pengembangan 5, no. 2 (2025): 605–11. https://doi.org/10.51878/knowledge.v5i2.5592.

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This study aims to identify the factors influencing the ethical behavior of accounting students at Universitas Pelita Bangsa. In the accounting profession, ethics play a vital role in maintaining integrity and public trust in financial reporting. Therefore, the understanding and internalization of ethical principles must be instilled during higher education. This research employs a descriptive qualitative approach, with data collected through in-depth interviews involving seven final-year students of the accounting study program. The interview guidelines were developed based on the five ethica

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AKSENTEV, ANDREY A. "PROBLEMS OF THE RUSSIAN INSTITUTIONAL ENVIRONMENT OF THE ACCOUNTING SYSTEM." Economic Problems and Legal Practice 20, no. 5 (2024): 223–36. https://doi.org/10.33693/2541-8025-2024-20-5-223-236.

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The paper aims to show the limited functional relations in the institutional environment of the accounting system in Russia. The relevance of the designated problem is due to the fact that the accounting profession is currently in ideological decline. Some foreign researchers with authority in the field of accounting theory and history have been writing about this since the 1970s. However, the voice of «regulatory intermediaries» (large audit companies, professional accounting organisations) was louder than the words of eminent scholars. In this regard, this paper emphasises the problems alrea

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Peng, Xiaojie, Chunyan Wu, and Wenqing Zhang. "Integration of Theory and Practice of Civic and Political Elements in Accounting Education." Journal of Education and Educational Research 9, no. 2 (2024): 216–19. http://dx.doi.org/10.54097/0fpeer48.

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The rapid economic growth of the twenty-first century has brought more new challenges and requirements for accountants, who rely on the social environment and national systems that are constantly changing. However, modern accounting talents not only need to constantly make changes according to the domestic economic environment, but also must constantly learn international accounting standards and broaden their international perspective. This paper mainly focuses on the training objectives and curriculum of Chinese accounting talents, and fully integrates the elements of Civic and Political Edu

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Acharya, Kabi Raj, Ramila Acharya, and Naveen Kumar Sharma. "Factors Influencing the Adoption of Nepal Financial Reporting Standards in Nepal." INTELLIGENCE Journal of Multidisciplinary Research 4, no. 1 (2025): 49–66. https://doi.org/10.3126/ijmr.v4i1.76931.

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This study investigates factors influencing the adoption of Nepal Financial Reporting Standards (NFRS) from the perspective of accountants and auditors in various sectors such as manufacturing, banking, services, and audit firms within Kathmandu Valley. By using a descriptive and causal-comparative research design, this study aims to evaluate the impact of government policy, company size, international environment, education level and initial cost of adoption on NFRS. A structured questionnaire utilizing a five-point Likert scale was used to gather primary data from a purposively selected samp

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الجهني, Raya Mehda, and Mohammed Abdelshakour شحاتة. "The extent of compatibility of accounting education in Saudi universities with the second standard of the international education standards (IES 2)." مجلة العلوم الإقتصادية و الإدارية و القانونية 6, no. 27 (2022): 182–211. http://dx.doi.org/10.26389/ajsrp.n030922.

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This study aims to find out the compatibility of accounting education in Saudi universities with the second standard of international education standards (IES2) issued by the International Accounting Education Standards Board (IAESB). This standard focuses on the technical competencies of a professional accountant at the initial development level. The study population consists of 26 Saudi public universities that offer a Bachelor’s program in accounting. The research is based on a descriptive approach by analyzing the content of learning outcomes in syllabus and course descriptions of courses

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Sugiarta, I. Komang, Cening Ardina, I. Ketut Parnata, and I. Made Bagiada. "Work Readiness of Accounting Vocational Education Students in Facing the Era of the Industry 4.0 and Society 5.0." international journal of Education, Learning and Development 11, no. 9 (2023): 1–8. http://dx.doi.org/10.37745/ijeld.2013/vol11n918.

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Technological developments in Industrial Revolution Era 4.0 and Society 5.0 have brought significant changes in various sectors, including accounting. As a result, only professional accountants who have competence and skills can adapt to technological developments. This research is focused on assessing the work readiness of accounting vocational education students in preparing themselves for this era. The purpose of this research is to identify the level of work readiness of students at the Bali State Polytechnic Accounting Department and strategies to increase their work readiness. The variab

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Huacca Incacutipa, Ronald. "Vinculación de las normas internacionales de educación para la formación profesional del contador público y el control interno para las empresas familiares en Latinoamérica." Iberoamerican Business Journal 6, no. 1 (2022): 47–67. http://dx.doi.org/10.22451/5817.ibj2022.vol6.1.11065.

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El presente trabajo tiene como objetivo comprender si en los programas de estudio en contabilidad de las principales universidades Latinoamericanas se consideran contenidos orientados al manejo del Control Interno en las empresas familiares, en cumplimiento a las sugerencias planteadas en las Normas Internacionales de Educación (NIE) para la formación del contador público. Se realizó una revisión y análisis de la literatura desarrollando una investigación teórica de tipo descriptiva, donde los resultados nos señalan que el 62.5% de las principales universidades latinoamericanas desarrollan ent

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Thath, Rido, Mara Mong, and Somala Chheng. "Factors Influencing Students’ Choice of Accounting Major in Cambodia." Journal of Accounting, Finance, Economics, and Social Sciences 7, no. 2 (2022): 63–71. http://dx.doi.org/10.62458/jafess.160224.7(2)63-71.

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ABSTRACT Higher education institutions in Cambodia have offered a major in accounting since the private sector was permitted to provide education services. The development of the country, which sees the inflow of foreign companies and the growth of local firms, the full adoption of the accounting standards, the International Financial Reporting Standards (IFRS) by the National Accounting Council (NAC) may have induced the growing demand for professional accountants and the enrollment of students in accounting program. Recently, a major in accounting has attracted increasing interest from stude

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RIMOUCHE, Kaoutar, and Mohammed HIMRANE. "Achieving the quality of accounting learning outcomes: an Algerian perspective." Journal of Finance & Corporate Governance 5, no. 1 (2021): 12–24. http://dx.doi.org/10.54960/jfcg.v5i1.63.

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This paper aims to demonstrate the efforts made by the International Accounting Education Standards Board (IAESB) in achieving the quality of the accounting learning outcomes and to explore the reality of accounting education in Algerian. We based on the comparative method in order to compare between the content of universities' accounting programs and the International Accounting Education Standard (2). Considering that the accounting educational system in universities should emphasize serving students and ensure that they will be able to practice the accounting profession in the future, and

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Elam, Rick, Mitchell R. Wenger, and Kelly L. Williams. "XBRL Tagging of Financial Statement Data Using XMLSpy:The Small Company Case." Issues in Accounting Education 27, no. 3 (2012): 761–81. http://dx.doi.org/10.2308/iace-50162.

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ABSTRACT Publicly traded companies in the U.S. are required by the Securities and Exchange Commission (SEC) to file their financial statement data using XBRL tags. Other countries using international accounting standards have adopted similar XBRL filing requirements. This case provides a brief introduction to XBRL for business or accounting majors, and uses freely available software products (Altova XMLSpy) and training tools that help learners quickly progress through a basic introduction to XML (the foundation for XBRL), the XBRL taxonomy schema, and actual tagging of financial statement num

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Khidr, Younis Mohammed, Hussein Ali Mohammed, and Hawre Jalal Husen. "Critical Success Factors in the Application of International Accounting Standards." Journal of University of Human Development 4, no. 3 (2018): 58. http://dx.doi.org/10.21928/juhd.v4n3y2018.pp58-68.

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It can be said that the world is beginning to be convinced of the need for international accounting standards that contribute to the provision of relevant, understandable and verifiable information and compare on an international level to different users to help them make rational decisions on the one hand and improve the level of integrity and transparency on the other. In this regard, the understanding and diagnosis of critical success factors may enhance the Department's ability to ensure the achievement of the desired objectives and the successful conduct of the proceedings and application

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Sharma, Sharad, Mahesh Joshi, and Monika Kansal. "IFRS adoption challenges in developing economies: an Indian perspective." Managerial Auditing Journal 32, no. 4/5 (2017): 406–26. http://dx.doi.org/10.1108/maj-05-2016-1374.

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Purpose This study aims to examine the perceptions of accounting practitioners and users about implementation challenges with International Financial Reporting Standards (IFRSs) at the pre-implementation stage. Under institutional pressures, India conveyed its decision to implement IFRS beginning 1 April 2016, despite initial reluctance to adopt IFRS. It specifically explores the responses of accounting professionals (preparers) and the banking industry professionals (users) in India to challenges in IFRS implementation, rather than more widely researched dimensions of IFRS implementation such

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Abdurahmonova, Muqadamkhon Zokirkhonovna. "Skills of vocational education in the aspect of development accounting in the organs of social insurance." International Journal of Education and Learning 3, no. 2 (2021): 135–44. http://dx.doi.org/10.31763/ijele.v3i2.236.

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In this article some directions of professional development in the sphere of accounting just in the organs of social insurance are considered. Also the trends of social insurance that is social pensions are defined. In the result of research based the main skills of vocational education and directions of development accounting aspect of social insurance organs. In the result of changes in some aspects of accounting, that is in methods of accrues, percentage of deductions, recording transactions in accounts and so on, appeared necessary in development vocational skills of accounting in the aspe

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Al-Jalily, Mikdad, and Alaa Taha. "The Use Of International Education Standards For Professional Accountants In Developing The Accounting Curriculum For Bachelor Stage In Iraq A Model Of Suggested Accounting Curriculum For Bachelor Stage In Iraq." TANMIYAT AL-RAFIDAIN 32, no. 99 (2010): 234–56. http://dx.doi.org/10.33899/tanra.2010.161884.

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Hughes, Susan B., Cathy Beaudoin, and Russell R. Boedeker. "Good Intentions at Good Grains, Inc." Issues in Accounting Education 28, no. 1 (2012): 115–29. http://dx.doi.org/10.2308/iace-50296.

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ABSTRACT: This case addresses the “gray” area associated with the use of accounting discretion as it relates to expense line item reclassifications. Such a context allows for an examination of the pressures that influence accounting decisions, and provides a glimpse into how managers might manage reported expenses. The reader meets analyst David Johnson when, as a result of both internal and external pressure to keep research and development (R&D) costs within budget, he is asked to find ways to reclassify R&D costs into other expense areas. As a result of the request, David immerses h

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ALAMONA, EJIKE JOHNSON, .O. OFURUM CLIFFORD, and EGBE SOLOMON. "ENVIRONMENTAL REPORTING AND FINANCIAL PERFORMANCE OF QUOTED OIL AND GAS COMPANIES IN NIGERIA." GPH-International Journal of Business Management 07, no. 06 (2024): 156–78. https://doi.org/10.5281/zenodo.13134210.

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The study sought to establish the relationship between environmental reporting and financial performance from 2002-2022 in quoted oil/gas companies in Nigeria.  Environmental reporting served as the independent variable with study dimensions as Employee Health/Safety Cost (EHC), Waste Management Cost (WMC) and Environment Compliance/Protection Cost. (ECC)., whereas the dependent variable included financial performance with Return on Assets (ROA) as proxy. The study adopted the ex-post facto research design and used secondary data. The data spanned the period between 2002 and 2022. The dat

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Shvetz’, V., and E. Mykhalska. "Standadization and harmonization of management accounting and economic analysis in a transition economy." Bulletin of Taras Shevchenko National University of Kyiv. Economics, no. 213 (2020): 48–54. http://dx.doi.org/10.17721/1728-2667.2020/213-6/6.

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Globalization and integration processes require further improvement of accounting and analysis of each country in order to form common standards and principles of accounting and financial reporting. Avoidance of discrepancies and inconsistencies can be achieved through the transition and implementation of common accounting principles and interpretation of information for users to make effective management decisions. Standardization and harmonization of management accounting and economic analysis is a prerequisite for reforming the economy and governance system. In the context of the transition

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