أفاق تطوير الخدمات المحاسبية في ظل التوجه الدولي نحو التعليم المحاسبي الهجين، دراسة استشرافية

Abstract

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