INTERNATIONAL EDUCATION STANDARDS FOR PROFESSIONAL ACCOUNTANTS AND THEIR ROLE IN THE IMPLEMENTATION OF BEST PRACTICES IN TEACHING ACCOUNTING AND ACCOUNTING ETHICS

Mariya Pavlova ()
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Mariya Pavlova: St. Cyril and St. Methodius University of Veliko Turnovo

Yearbook of the Faculty of Economics and Business Administration, Sofia University, 2016, vol. 14, issue 1, 201-215

Abstract: The dynamically changing economic environment and new information technologies lead to high demands on the accounting profession. Its value to society is determined by its ability to meet the growing information needs. On the other hand certain guarantees are needed that accountants have reached and maintain a high level of competence. The tool for achieving this requirement is education along with practical experience, followed by continuous professional development. This is the mission of the International Federation of Accountants (IFAC). For the implementation of the mission a set of international educational standards for accountants are developed and improved, making the introduction of new methods and approaches in teaching possible in addition to best practices in the and development of accountants.

Keywords: international educational standards; best practices; ethical education; ethical sensitivity; accounting ethics (search for similar items in EconPapers)
Date: 2016
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