The extent to which the requirements of international accounting education standards are applied in the accounting education curricula in Sudanese universities and their role in raising the efficiency of accounting graduates - case study Kassala universit

Abstract

The study dealt with the extent to which the requirements of international accounting education standards are applied in the accounting education curricula in Sudanese universities and their role in raising the efficiency of graduates - a case study of Kassala University. The problem of the study was the phenomenon of low efficiency of graduates of accounting departments from Sudanese universities, and this was expressed by a main question represented in the extent to which the requirements of international accounting education standards are applied in the accounting curricula in Sudanese universities. The study aimed to clarify the requirements of international accounting education standards when designing accounting curricula in universities, and to indicate the outputs of accounting education targeted from accounting programs and their role in raising the efficiency of graduates, in addition to studying and analyzing the requirements of international accounting education standards and comparing them with the accounting curricula in Sudanese universities. To achieve the objectives of the study, the researchers relied on the inductive approach, the deductive approach, as well as the comparative approach by addressing the requirements of international accounting education standards and comparing them with the curricula applied in Sudanese universities. The researchers reached many results, the most important of which are: The approach applied in the Department of Accounting and Finance, Kassala University does not take into account the requirements of international accounting education standards issued by the Accounting Education Standards Board (IAESB) and of the International Federation of Accountants (IFAC), the approach applied in the Department of Accounting and Finance, Kassala University does not contribute To provide the graduate with the necessary professional competence. The researchers also concluded a number of recommendations, the most important of which are: taking into account that the curriculum focuses on general issues in accounting education, the business environment and technical knowledge, that the assessment process for competencies should be graded according to levels, by addressing the complex issues that graduates may face in practice, and this is using Questions and applications that do not have definite answers.