معايير التعليم المحاسبي الدولية IES وواقع مهنة المحاسبة في الجزائر

Abstract

This study deals with the impact of the adoption of the IAES International Accounting Education Standards on enhancing the effectiveness of the accounting profession in Algeria. On the subject, and in order to achieve the goal of the study, 38 questionnaires were distributed to a sample of the specialty "professional and academic accountants", and by entering data into the SPSS program, analyzing them and testing hypotheses, it was found that the accounting education programs in Algeria are compatible with a percentage of It is significant with the IESs programs, Accounting education programs are able to keep pace with the development in the accounting profession . International standards; The necessity of combining the theoretical and practical aspects of accounting through training.