2020-06

Humanities Journal of University of Zakho (HJUOZ) (Issue : 2) (Volume : 8)

Although the existence of international professional organizations that issue standards and rules to regulate the accounting profession, there is a weakness in the accounting performance in both theoretical and practical aspects, which led many educational institutions to work on raising the efficiency of accountants through adopting continuous educational programs that provide efficient accounting education requirements in accordance with international accounting education standards. This study aims to diagnose the role of continuous accounting education in enhancing the quality of accounting performance by analyzing main variables of the study. Four independent variables were selected naming cognitive skills, professional skills, technical skills, and ethics to be examined for showing their effect on the quality of accounting performance. To achieve study objectives and testing the hypotheses, a questionnaire was designed as a tool for collecting data in accordance with international accounting education standards and was analyzed according to statistical programs after collection of (40) valid questionnaires distributed to accountants in the University of Zakho. The study revealed that there is a significant correlation between continuous accounting education and the quality of accounting performance. It also showed a significant impact relationship between both main variables of the study amounted to (78%). This means that the study sample confirms the importance of continuous accounting education and its positive impact on performance quality. The study recommends the University Management to adopt continuous training courses in order to improve accounting employees’ skills as well as focusing on importance of profession’s ethics under a periodic control to ensure an environment that is efficient, impartial and quick in accomplishing tasks with minimal efforts. Keywords: Continuous Accounting, Continuous Accounting Education, international accounting education standards, Quality of Accounting Performance.

2019-12

قه لاي زانست العلمية (Issue : 1) (Volume : 4)

Abstract After the global financial crisis that led to the bankruptcy and collapse of the largest companies and financial institutions، which later turned out to be a professional accountant for not complying with the ethics of the profession، which was born later a crisis of confidence in accounting performance، especially in financial institutions on the grounds that accounting is an important way to save money And investment، and based on the above can identify the problem of research by asking the following question: Is the commitment to the ethics of the accounting profession affects the promotion of banking marketing and attract and attract more customers? The research aims to identify the importance of the ethical principles of the accountant and their relationship in promoting banking marketing، as well as highlighting the importance of linking ethics to the profession of accounting as representing the controls for honest human behavior and directing it to achieve the confidence of its clients and the good reputation of the establishments، As a result of our statistical analysis of the research sample، we proved that there is a significant correlation between the ethical obligations of the profession of accounting and the marketing of the banking service at the level of the institutions of the research sample. There is also a significant effect relationship to the exclusion of the ethical obligations of the accounting profession in the marketing elements of the banking service. The level of institutions sample research. In the light of the results، we made a number of recommendations، the most important of which are: To create a sound banking environment with fair specifications and competent employees who operate according to high ethical standards and principles of transparency، which enhances the reputation of the bank and strengthens its relations with its customers and win new customers.