Résumé:
This study aims to explore the prospects for developing accounting
services in light of the international trend towards hybrid accounting education,
through a combination of theoretical, comparative, and applied analyses. The
study is based on a central research problem: examining the extent to which
hybrid accounting education can meet quality requirements and align university
graduates’ competencies with labor market needs, with a focus on the situation
in Algerian universities and a comparison with several international experiences
(UAE, Saudi Arabia, Tunisia, Canada, USA, South Korea).
The results indicate that the quality of accounting education is a crucial
factor in the development of accounting services, and that hybrid accounting
education provides greater flexibility in training while helping bridge the gap
between academic and professional practice. The study also emphasizes that
International Accounting Education Standards (IES) serve as a fundamental
reference for ensuring quality, and that adopting an innovative hybrid
accounting education model can offer a practical approach to developing
accounting services in Algeria.
This study contributes theoretically by enriching the literature on hybrid
accounting education, and practically by providing a prospective model that can
benefit universities, policymakers, and professional accounting bodies alike
