Improve Professional Training and its Role in Promoting Confidence in The Accounting Profession Survey Study in Kurdistan Iraq Region


The challenges facing the accounting profession in the current period, especially after the collapse of many international companies like Enron and energy access large embezzlement at Arthur Andersen auditing and collapse of Word Press as well as the financial crisis led to several accusations and criticism of the accounting profession and auditing on the usefulness and quality of the services provided through them. Also revealed inefficiencies in vocational training programs for the rehabilitation of the accountant and she popped insufficient professional qualification of accountants generally as reflected in the ability of the accountant on speed of response to current developments in the accounting profession, leading eventually to an expansion gap of confidence in the services provided by the accounting profession. It has often been said that because of the crisis of confidence plaguing the accounting profession in vocational and scientific inadequacy of accounting in line with real requirements.Research philosophy crystallized here to study the validity of these views, from the specific deficiencies in accounting work and some bugs and risks due to insufficient professional qualification of accountants. As well as technical advances clearly had an impact on the accounting profession, requiring reconsideration of vocational training programs for compatibility with modern requirements. In the light of the examination of the problem reached a set of results that the bulk of accounting is applied vocational and practical side to reinforce this axis or side when you qualify accountants would strengthen confidence in the quality of services provided by accountants. And practical qualification concurrently with academic qualification can be more understanding of accounting treatments combined with scientific background with practical cases and through those results were presented a set of recommendations the most important practical rehabilitation should begin during the period of undergraduate study and continues thereafter with the need to develop means to ensure its effectiveness, whether before or after graduation. The professional accountancy education programs include a strong emphasis on the practical application as external training in relevant professional departments and vocational training courses and second mints to shifts in professional departments.