IESتحليل متطلبات تطوي ر التعليم المحاسبي في الجامعات الجزائرية بما يتو افق والمعايير الدولية للتعليم المحاسبي

Abstract

This study aimed to assess the extent to which accounting education programs in Algerian universities align with the International Education Standards (IES) issued by the International Federation of Accountants (IFAC), analyze existing gaps, and propose practical mechanisms to develop this education in line with global professional requirements. To achieve this objective, the study adopted a descriptive analytical approach. A questionnaire was designed and distributed to a sample of 35 professors specialized in finance and accounting from various Algerian universities. The data were analyzed using SPSS software. The results revealed a clear gap between the current accounting education programs and the requirements of the IES, particularly concerning entry requirements (IES 1), the implementation of professional ethics (IES 4), the organization of internships and assessments (IES 5, IES 6, IES 8), and the continuous professional development of graduates (IES 7). On the other hand, the content of core courses was found to be acceptable in terms of quantity (IES 2, IES 3), but showed weaknesses in teaching methods and their relevance to professional practice. The study recommended restructuring admission mechanisms, updating curricula, adopting active pedagogy, activating practical internships, and developing assessment systems toward a competency-based model. It also emphasized the importance of fostering a culture of lifelong learning and strengthening partnerships with professional institutions. These recommendations represent a strategic entry point to enhance the quality of accounting education in Algeria and ensure its alignment with international standards