مدى مساهمة التعليم المحاسبي للجامعات الحكومية اليمنية في تنمية المهارات المهنية لدى الطلبة دراسة حالة جامعة تعز- في ضوء متطلبات معيار التعليم المحاسبي الدولي

Abstract

 This study aims to find out to what extent accounting education in Yemeni public universities contributes to the enhancement of the professional skills required by the International Accounting Education Standard (IES3).  

The study is an analytical descriptive study that examines the accounting programme at Taiz University. However, it is used as a microcosm of other Yemeni Universities. The study used questionnaires as the main tool of collecting data and the items of the questionnaires are based on the IES3. The study concluded that the current accounting education contributes to an average level in the developments of those skills.

The study recommends the need to restructure and revamp accounting education in Yemeni public universities in accordance with the requirements of the IES3. In doing so, accounting education would become more capable of providing students with the skills required by this standard.