The Role of University in the Education of Professional Accountants： Degree of IES 2 Application  

作　　者：Monica Veneziani Claudio Teodori Giulia Bendotti 

机构地区：[1]University of Brescia, Brescia, Italy

出　　处：《Journal of Modern Accounting and Auditing》2016年第3期127-146,共20页现代会计与审计（英文版）

摘　　要：In the period following the beginning of the global economic crisis, the quality of the education provided to support the accounting profession was debated. Simultaneously, Education for Sustainable Development （ESD） is becoming increasingly important. The change in the accounting profession and in accounting education offers an opportunity to formulate initial observations on the Italian university world in terms of the preparation of future professional accountants. This study uses the International Education Standards （lESs） published by the International Accounting Education Standards Board （IAESB）, in particular the IES 2 （content of professional accounting education programs）. The aim of the paper, which is of an empirical nature, is to understand the role of universities in Italy in the preparation of accountants in the light of the IES 2 provisions. The study and its policy implications may contribute to the debate on accounting education at national and international levels, also in the light of ESD.

关 键 词：university education programs professional accountants IES 2 ITALY ESD 

分 类 号：F233[经济管理—会计学] TP393.092[经济管理—国民经济]