International Accounting Education Standard  (IAES ) and the Process of Accounting Education in Iraq

	International Accounting Education Standard (IAES ) and the Process of Accounting Education in Iraq
Al Kut Journal of Economics Administrative Sciences
Article 1, Volume 0, Issue 21, 2018, Pages 228-240
Abstract
Abstract The absorption of any issue or a phenomenon within any branch of science and knowledge requires attention last study revealed the foundations and rules on which the sources which guided the access to what it is now, and in order to be absorbed and analysis of the present and predict the future and the policy-making and to identify so the goals must be to identify the nature of the accounting standards of education and the study of the role of these standards in accounting education process in general and Iraq in particular , The problem of the research is the development of the justifications and explanations to answer the following question, " Is there a relationship between the accounting education in Iraq and the process of issuing international accounting education standards and that could be harnessed to serve the development of accounting education in Iraq and upgrading ," while research aims to study and analyze the merits of the the relationship between the accounting education in Iraq and the process of issuing international accounting education standards and the possibility to take advantage of these standards to raise the level of accounting education in Iraq, which in turn is reflected in the upgrading of accounting education process outputs In conclusion, most notably that of accounting education and the accountancy profession are two areas can not be separated from each other, a good accounting education should lead in the end to bring out academically qualified accountant to turn professional at work with all the efficiency of the market, which is experiencing the current period, broader in the gap between the educational needs of the students and what they receive from the accounting university education to keep pace with modern developments in the business environment and the accounting education and professional which gives the knowledge, skills, values and professional ethics is to teach is based mainly on public education which it is based on knowledge of professional and that is received either in previous stages of education or vocational education at the same stage, where he can this knowledge if you study the expansion of encouraging lifelong learning, and to give the base built on the basis of professional and accounting studies While the most important recommendations of this research is conditioning teaching methods and materials used in accounting education to keep up with the constantly changing business environment in which it operates professional accountants, in addition to the establishment of parties based on accounting education in developing curricula that encourage self-learning, so the students will learn how to teach themselves, and will carry with them this skill until after graduation.

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