The Extent of Adopting and Implementing International Accounting Education Standards(IAES) in Yemeni Universities and its Impact on Improving Accounting Education Quality (Field Study)

Abstract

     This study aimed to examine the extent to which Yemeni universities adopt and implement International Accounting Education Standards (IAES) and the impact of this adoption on the quality of accounting education. The focus was on the first four essential IAES standards, which cover entry requirements for accounting education programs (IAES1), technical competencies for accountants (IAES2), professional skills (IAES3), and professional ethical conduct (IAES4). These standards represent the foundations for the initial professional development of accounting students .A questionnaire was used as the primary tool for collecting data from a sample that included faculty members from some Yemeni universities, practicing Yemeni certified accountants, and accounting graduates. The study found that Yemeni universities adopt and implement these standards to varying degrees, with IAES4 being the most adopted and IAES1 the least. The results revealed a positive relationship between the adoption and implementation of the four IAES standards and the improvement of accounting education quality in Yemen, which enhances the efficiency of graduates and improves their performance in the labor market. The study recommended several measures, including enhancing the adoption and application of international accounting standards, developing accounting curricula to align with international standards, increasing field training opportunities, utilizing technology, and fostering collaboration between universities and the labor market.