Pregledni rad
https://doi.org/10.46458/27121097.2021.27.193
PROFESSIONAL ACCOUNTING EDUCATION IN BOSNIA AND HERZEGOVINA
Gabriela Čilić Kardov
; Savez računovođa, revizora i financijskih djelatnika Federacije Bosne i Hercegovine, Mostar, Bosna i Hercegovina
Sažetak
The aim of this paper is to present the status of professional accounting education in Bosnia and Herzegovina, including both formal education and the subsequent training, building on that education and providing professional knowledge (technical competence), professional skills, and professional values, ethics, and attitudes.
As a framework for reviewing professional accounting education, the paper will draw on key elements of the Global Model of Accounting Education (Watty et al., 2012, 2013 and 2014). The Model is based on the International Education Standards aiming to set the criteria for professional accounting education around the world and ensure its quality and consistency.
Ključne riječi
accountancy profession; Global Model of Accounting Education; professional accounting education; International Education Standards (IES); accreditation of accountancy programs;
Hrčak ID:
271510
URI
Datum izdavanja:
28.12.2021.
Posjeta: 710 *