INTERNATIONAL COOPERATION FOR ACCOUNTANCY QUALIFICATIONS IN ALBANIA;

Abstract

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).