The Role Of The Labor Market In Improving The Quality Of Accounting Education An Exploratory Research The Opinions Of A Sample Of Professionals And Academics In The Field Of Accounting In The Province Of Duhok

Accounting is one of the professions that perform its role in various economic sectors by measuring and communicating information about the results of the economic units and its financial position. This role is useful for many of the beneficiaries in making their various decisions and thus contributing in its entirety to meet the requirements of the labor market in the field of accounting profession. Hence, the importance and role of accounting education in developing and meeting the requirements of the accounting profession and to meet the needs of the labor market, and work to support and develop, so the achievement of the quality of accounting education is very important in the advancement of different sectors of society.     The objective of the research is to assess the current situation of accounting education in the governorates of Duhok Governorate, assess the current situation of the accounting work market in the governorate and what are its current requirements. Improve the quality of accounting education to provide qualified graduates with the ability to respond to market demand.     In order to achieve this research, the objectives of the research were based on a main hypothesis to test the relationship between the labor market and accounting education in Duhok governorate. In order to test the hypotheses of the research, it was based on the analytical theoretical approach within its theoretical framework and quantitative descriptive approach. Governmental and private universities in Duhok governorate, and the labor market represented by accounting and auditing offices in Duhok governorate.     The research reached a number of conclusions, the most important of which is the need for the accounting work market in Duhok governorate to accountants, accounting services that meet the requirements of different beneficiaries in the labor market, accounting education in the universities of civil society, and the government in Duhok governorate in terms of curriculum, education process, skills and competencies The level of current labor market requirements in the governorate, the absence of the impact of the accounting work market in accounting education, the contribution of the labor market to the development of accounting education is not at the current demand level of the labor market.     The research presented a number of recommendations, the most important of which are the research of the reality of the accounting work market, the accounting education through conferences, and the periodic scientific seminars between professional bodies such as the Association of Accountants and Auditors, Accounting and Auditing Offices, the academic institutions represented by universities and the development of accounting education in public and private universities. Education, skills, competencies, accounting knowledge, codes of conduct, and professional ethics .