Accounting education and its role in developing and enhancing the professional skills of graduates from the accounting department in accordance with the requirements of the third standard of the International Education Standards (IES-3)

Abstract

The study aimed to identify the extent to which the accounting education that a student receives during his university studies contributes to the development of professional skills in accordance with the International Accounting Education Standard (IES - 3), which contains five main axes that include (intellectual skills, personal skills, communication and communication skills, and organizational skills). , interpersonal relations skills), and the study population was determined by graduate students who are still studying in the Accounting Department at the Faculty of Economics and Political Science for several considerations, including that they constitute a sample of the various accounting departments from several colleges that teach accounting sciences, and becaus they have passed the first stage of university study and moved on to To practice

their professional lives, they are thus able to understand and understand the purpose of the questions posed in the questionnaire and answer them in a practical way due to their ability to compare and identify the skills acquired during the study period compared to the practical life that they practice. 
The study population consisted of 147 graduate students in the Accounting Department from various university colleges, and 62 questionnaires were distributed directly or through the assistance of some colleagues assigned to teach graduate studies. In the theoretical part of the study, the researcher relied on the deductive approach and the exploratory study of the study. The inductive approach was relied upon, and the questionnaire was analyzed and hypotheses tested using the statistical analysis package SPSS. The study reached a main conclusion that accounting education does not enable graduates to acquire intellectual skills, personal skills, communication skills, and interpersonal skills.

While there is agreement among the sample members that graduates of accounting

education acquire the organizational skills required in accordance with the Third International Standard for Accounting Education (IES - 3), which include variables related to developing the spirit of interaction with culturally, intellectually, and socially diverse people and developing formal and informal communication skills with others to identify and resolve conflicts.