IES دور التعليم المحاسبي في تعزيز جودة مهنة المحاسبة في ظل تطبيق المعايير الدولية- دراسة على عينة من المختصيين في المحاسبة

Abstract

This study addresses the role and illiteracy of both accounting education and the accounting profession. and the role played by this education in the exercise and quality of the accounting profession in Algeria, In accordance with the legislative framework in force through Law 10- 01 governing the accounting profession in Algeria With regard to international standards of accounting education and compliance with the rules of this brother in Algeria, This is reflected in the development of the practice of the profession, with a view to demonstrating the extent to which accounting education can contribute to raising the quality of the accounting profession, as well as highlighting discretionary education through an analysis of the current situation in Algeria by drawing on previous theoretical studies on the subject, As well as relying on the results of the field study based on the design of an e-questionnaire addressed to individuals in the specialization which was put forward through social media platforms for practitioners and faculty members of the Faculty of Economic and Management Sciences, The answers were emptied in statistical tables according to SPSS programs Where the process of extrapolation and analysis can be correctly and orderly, To conclude the study with findings and recommendations drawn from the views of members of the sample studied.