The role of international accounting education stand ies in reforming Iraqi accounting systems

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Ali Hussein Mhawesh, Bakr Ibrahim Mahmood


The research mainly aims to shed light on the role of international accounting education standards and how they contribute to the reform of accounting systems in the local environment, and the role that they can play in developing the accounting profession, by conducting an analytical study of international accounting education standards that contribute to presenting a set of factors In order to qualify and develop the competencies of accountants and auditors to perform their jobs with high quality, the most important results that have been reached are that international accounting education standards are an essential source for providing accountants with technical and professional aspects, ethical values and professional behavior, and this ensures obtaining a successful accountant scientifically, practically and ethically, and therefore universities must Al-Iraqiya fully adopts international accounting education standards to improve accounting education, to ensure highly efficient outputs, which are reflected in the reform and development of accounting systems.


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