Importance of Fulfilling the Requirements of International Accounting Education Standard No. (3) in Supporting Professional Skills of Accountants: a Survey Study

The research aims to study, analyze and state the significance of the availability of the requirements of the International Accounting Education Standard No. (3) in supporting the professional skills of accountants and their usefulness in practice, including technical and functional, intellectual, personal, and organizational skills in the management of professional cadres, and the research sample was represented by accountants and financial managers working in some Iraqi universities. The researcher relied on the analytical descriptive approach by relying on the design of the questionnaire and its analysis using the statistical analysis program (SPSS). The results of the research showed that personal skills were in the first order in obtaining the highest regression coefficient, which indicates that they are of the greatest importance in supporting and developing the professional skills of accountants. The research concluded with recommendations, the most important of which is seeking to develop the professional skills of accountants and making accountants able to face the challenges required by the labor market at the international level, paying attention to language skills and using electronic technologies and global financial analysis methods.