Lakhasly

This research reports on a survey of perception of the globalization of accounting education among Emirati academics teaching in universities . Several prior studies have argued the impact of globalization on accounting education in recent years (e.g. Needles, 2010; Karreman et al., 2007). The International Accounting Education Standard (IAES) and International Federation of Accountants (IFAC) got an important role in involving accounting education in the global convergence of International Education Standards (IES) . The main objective of IES is to promote quality and consistency in accountancy education around the world to equal professional accountants capable of making positive contributions over their lifetime to profession and organization in which they work (McPeak et al, 2012) . The (IAES) is within the fold of (IFAC) and it’s an independent organization its aim to develop guidance to improve standards of education in accountancy . the (IAES) focuses on two key elements of accreditation and requirements of accountants to continue toward professional education (International Accounting Education Standards Board (IFAC) , June 2010) . The purpose of International Education Standard is reaching three aims : increase the global mobility of accountants , reducing international differences in the requirements of becoming a professional accountant and for ongoing professional development , and to provide international benchmarks against which IFAC member bodies can measure themselves (International Accounting Education Standards Boards (IAESB), 2010) . There’s a lot of issues that may face the achievement of IAESB goal some thinks it’s because of the different cultures , languages and variances in the social , educational and legal systems between countries that makes it complex developing a globally applicable set IES . (McPeak et al, 2012) . The question therefore remains unexplored on how, as key stakeholders, academics perceive the globalization of accounting education . More studies are required for this topic as it to find how the IAES are working in the UAE and find what’s effecting the students performance as the accounting practice is changing rapidly and globally , a new generation of students have arrived with an advanced skills because of the technology that made them less patient with traditional teaching methods but not every student is skilled enough for that , so we need to find a solution for both . The study focuses on the perceptions of accounting academics because these people, being key stakeholders, play a very important role in delivering quality assured accounting education programs and so have a great impact on molding future professionals in the accounting field. So in this research we targeted the accounting faculty to get responses for our survey , the survey will be seven sections and each section test a hypothesis , about the topics we mentioned such as the IES , IFRS , professional skills , obstacles , main stake holders , professional qualifications , and personal information about the educators , relying on the responses we are going to collect we are going to line down the results and weakness if it exists . This research is structured by initially proceeds by presenting a literature review. This is followed by methodology , data collection findings , results , and conclusion .