دور المعايير الدولية للتعليم المحاسبي IAES في تحسين جودة المحاسبة كمهنة (دراسة ميدانية في البيئة الليبية)

Abstract

This study examines the extent to which accounting education programs in Libyan higher education institutions comply with the International Accounting Education Standards (IAES) and their role in improving the quality of the profession. Using a questionnaire distributed to university faculty members and external auditors, the findings indicate a consensus on the low academic and professional qualifications of practitioners in Libya. The results also show that IAES enhance the profession by emphasizing professional skills and continuing professional development (CPD). The study recommends stricter admission criteria, curriculum reform aligned with workplace needs, integration of practical training, reinforcement of ethics, and clear competency standards for auditors (IES 8). It further suggests establishing a national committee to update curricula, fostering collaboration between universities and professional bodies, and adopting international accreditation standards to ensure quality and sustainability in the accounting profession.