INTERNATIONAL COOPERATION FOR ACCOUNTANCY QUALIFICATIONS IN ALBANIA;

Öz

This paper addresses the complex global environment of accountancy education and focuses on the need for coordination, especially among accounting academics. It enumerates and discusses the forces for change in Accountancy Education in Developing Economies. Attention is paid to benchmark accountancy education and to the factors underlying professional judgment and qualifications. Finally, in addressing the global infrastructure for accountancy education, attention is paid to the efforts of organizations, including the work of the International Association for Accounting Education and Research (IAAER) and the International Accounting Education Standards Board (IAESB). 

Anahtar Kelimeler

• Accounting education,Accountancy qualifications

ARNAVUTLUK’TA MUHASEBECİLİK YETERLİLİKLERİNE İLİŞKİN ULUSLARARASI İŞBİRLİĞİ

Öz

Bu yazı muhasebe eğitiminin karmaşık küresel ortamını ele alıyor ve özellikle muhasebe akademisyenleri arasında koordinasyon ihtiyacına odaklanıyor. Gelişmekte Olan Ülkelerdeki Muhasebe Eğitiminde değişim güçlerini sıralıyor ve tartışıyor. Kıyaslama muhasebe eğitimine ve mesleki yargının ve niteliklerin altında yatan faktörlere dikkat edilir. Son olarak, muhasebe eğitimi için küresel altyapıya değinirken, Uluslararası Muhasebe Eğitim ve Araştırma Birliği (IAAER) ve Uluslararası Muhasebe Eğitim Standartları Kurulu (IAESB) de dahil olmak üzere kuruluşların çabalarına dikkat edilir. 

Anahtar Kelimeler

• Muhasebe eğitimi,Muhasebe nitelikleri

Kaynakça

1. Reference 1. SEC, Securities and Exchange Commission, www.sec.gov Reference 2. IAESB, International Accounting Education Standards Board, International Federation of Accountants, Education, www.ifac.org Reference 3. IFAC, International Federation of Accountants, Education, Proposed IAESB 2010-2013 Strategy and Work Plan, www.ifac.org Reference 4. WTO, World Trade Organization, www.wto.org Reference 5. GATS, General Agreement on Trade in Services, www.wto.org Reference 6. GAE 2012 Dynamics of Global Accountancy Education Prof Dr G.H. Karreman Prof Dr J.G. Kuijl, RA Prof I.F.Y. Marrian, MA, CA A.M. Verweij, LL.M. page 85. Reference 7. UNCTAD, United Nations Conference on Trade and Development, ISAR, www.unctad.org/isar Reference 8. EU, European Union, Europa.eu/Information_en.htm FEE, Reference 9. Federation of European Accountants, www.fee.be FIDEF, Reference 10. International Federation of Francophone Accountants, www.fidef.org