Evaluating Accountants’ Professional Competencies Based on International Education Standards

Document Type : Research Paper

Authors

1 Prof., Department of Accounting, Imam Khomeini International University, Qazvin, Iran.

2 Postdoctoral Researcher, Department of Accounting, Imam Khomeini International University, Qazvin, Iran.

10.22059/acctgrev.2025.401167.1009148

Abstract

Objective
This research was conducted to evaluate the current status of the required competencies of professional accountants in Iran based on the comprehensive framework of the International Education Standards for Professional Accountants (IESs). These standards encompass not only technical knowledge but also various dimensions such as professional skills, values, and professional ethics, providing a credible basis for assessing accountants’ competencies at the international level. The lack of certain modern knowledge and skills in accounting education hinders accountants’ international competitiveness and, by reducing the quality of financial reporting, places public trust under pressure. Therefore, by presenting a comprehensive picture of professional competencies, this study paves the way for effective reform programs for educational institutions and policymakers.
Methods
This study employed a descriptive–survey design with a quantitative approach. Data were collected using a structured questionnaire developed based on the thematic analysis of the IESs (standards 2 to 8), comprising 47 items. The instrument covered domains including technical competence, professional skills, values and ethics, practical experience, and continuing professional development. To ensure content validity, the questionnaire was reviewed and refined by eight experts. The statistical population consisted of professional accountants active in Iran. As the exact population size was indeterminate, the sample size was estimated at approximately 170 using the formula for infinite populations, and convenience sampling was applied. Data were analyzed using one-sample t-tests.
Results
The findings indicate that the professional competencies of accountants in Iran reflect a combination of strong capabilities in certain areas and serious shortcomings in others. Intellectual, communication, personal, and organizational skills, as well as professional judgment and adherence to ethical principles, were found to be satisfactory. In contrast, significant gaps were identified in several domains, particularly information and communication technology, the business and organizational environment, practical experience, and continuing professional development, where mean scores were below the benchmark. These results suggest that although Iranian accountants perform above average in many fundamental competencies, they face substantial weaknesses in modern and applied areas such as technology and practical experience.
Conclusion
The study presents a mixed picture of strengths and weaknesses in the professional competencies of accountants in Iran. Overall, technical and ethical competencies exceed established standards, whereas skill gaps in innovative and applied domains hinder the profession’s advancement at the international level. Accordingly, it is recommended that educational institutions revise their curricula with greater emphasis on soft skills and information technologies. Professional associations should also design and implement targeted continuing professional development programs. Moreover, organizations are encouraged to invest more in in-house training to enhance accountants’ practical and applied skills. By addressing these issues, existing competency gaps can be reduced, thereby improving accountants’ standing in the international arena. By identifying competency gaps, this research contributes to the literature on accounting education in Iran.

Keywords

Main Subjects

References

 
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Accounting and Auditing Review
Volume 33, Issue 2
2026
Pages 339-359

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