Accounting education requirements in Algeria according to the International Standard Education (IESs 6): A comparative study between the standard and the Institute of Education Specialized in the Accounting Profession (IESPC)

Abstract

This study examines the extent to which the Institute of Education Specialized in the Accounting Profession in Algeria responded to the requirements of the International Standards for Education No. 06 related to the assessment of professional competence. As well as the merits of the institute of education specialized in the accounting profession created in Algeria, and this is for the purpose of comparison and the extent of the latter’s response to the requirements of the standard, and for that we will rely on the descriptive analytical approach by reviewing the international standard for education and explaining in detail the procedures and stages that the stalker goes through to reach a profession, and then adopt The comparative approach by identifying the congruences and differences between the content of the standard and the content, where it was reached in the end that the educational path in the institute responded to most of the requirements of the standard, especially the tests used to evaluate trainees for the purpose of obtaining certificates, but it has not been applied so far, which hinders the evaluation process.