TY - JOUR AU - Ismael, Bashir Y. AU - Anbar, Asil J. AU - Mham, Muwafiq A. PY - 2019/03/18 Y2 - 2024/03/28 TI - The role of the higher education system in rebuilding the unified accounting system In accordance with International Accounting and Reporting Standards (IAS) An analytical survey of the views of a sample of university professors and employees in a number JF - Academic Journal of Nawroz University JA - ACAD J NAWROZ UNIV VL - 8 IS - 1 SE - Articles DO - 10.25007/ajnu.v8n1a319 UR - https://journals.nawroz.edu.krd/index.php/ajnu/article/view/319 SP - 238-255 AB - <p>The objective of the research is to analyze the role of university professors and educational institutions in providing qualified accountants to rebuild the unified accounting system in accordance with International Accounting and Reporting Standards (IAS). The researcher followed two methods, the first of which was devoted to presenting the theoretical aspect through the use of books, periodicals and official documents, as well as research and studies related to the research topic as well as the use of the Internet. The second was the practical aspect, which was implemented by preparing a questionnaire consisting of two parts The first part consists of two main axes: (15) paragraphs for collecting data from a random sample of (40) individual retrieved out of (50) individual distributed among a number of university professors and workers in a number of the founder T government, and in the light of this was the collection and analysis of data and test hypotheses using statistical software (SPSS). In order to complete the research procedures, many interviews were conducted with a group of experts and specialists to benefit from their opinions and experience in the research. The researcher reached a number of conclusions, the most important of which is that the philosophy of developing and enhancing the knowledge of university professors in general should be inherent in themselves so that they can provide efficient outputs capable of meeting the requirements of work and achieving the desired benefit at the highest levels of quality. The researcher also presented a number of recommendations, including the need to continue to build the skills and knowledge necessary for accounting professors in all universities to ensure the handling of updates in this field, which is reflected in the result positively on the quality and efficiency of accounting outputs.</p> ER -