Compliance with International Education Standards of Accounting in European Union Countries, the Case of Albania as An Official Candidate for Accession to The EU

Brisejda Ramaj Zenuni
Additional contact information
Brisejda Ramaj Zenuni: Department of Accounting, University of Tirana, Faculty of Economy, Lecture in Financial and Accounting Department, University of Vlora “Ismail Qemali†, Faculty of Economy, Vlore, Albania

European Journal of Education Articles, 2025, vol. 8

Abstract: The accountancy profession is based on standards, rests on their adoption and successful implementation, and is governed by the overarching principle of serving the public interest. These are complex sets of variables made even more difficult with sovereign interests and multiple stakeholders playing out on a global stage. The Evaluation of the status of accountancy education with its components of qualification, education and training in selected countries and Ballcan compared with the requirements of the IES. Nevertheless, the capital markets, in the aftermath of the 2008 financial crisis, are demanding a single set of high quality internationally accepted accountancy standards where transparency, comparability and reliability of financial information is paramount. The importance of adoption and implementation of IES and the use of benchmarking in identifying country accomplishments and gaps from these standards. To enhance comparability a distinction is made between the four competency sub-pillars of accountancy education: personal development, professional accountancy education, professional development, and competence requirements for auditors. Together the sub-pillars cover all IES in a comprehensive approach that strengthens the statistical analysis of the results. Country overviews contain information about the adoption and implementation of International Education Standards (IES). The discussion of the regions includes country information, regional characteristics, adoption and implementation of IES, and recognition of qualifications.

Keywords: Accountants and auditors; personal development; professional accountancy education Disciplines Accounting JEL classification: M40; M41; M48; I22; I23; I24; A23 (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
https://revistia.com/index.php/ejed/article/view/3627 (text/html)
https://revistia.com/files/articles/ejed_v8_i2_25/Zenuni.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eur:ejedjr:170

DOI: 10.26417/kfzrxq16

Access Statistics for this article

More articles in European Journal of Education Articles from Revistia Research and Publishing
Bibliographic data for series maintained by Revistia Research and Publishing ().