The impact of professional and technological qualification of accountants and its role in mastering the accounting profession

Abstract

Abstract This research mainly aims to research and analyze the reality of professional and technological qualification of accountants and its role in mastering the accounting profession with the aim of promoting economic development in the country, as it has a significant impact on improving efficiency and quality of work in the field of accounting. With the advancement of technology, it has become necessary for accountants to be familiar with the latest accounting tools and software, such as integrated accounting software and financial analysis applications. To achieve this goal, some hypotheses were formulated to achieve the research objectives  and answer its questions through   the opinions of accountants at Karbala Polytechnic College, and the researchers adopted the descriptive-analytical method, where (70) refined practical questionnaires were designed and distributed to the research community, and the results of the research showed the importance of Developing professional and technological qualification mechanisms for accountants at levels not less than international levels to help promote economic development in Iraq. With the existence of some obstacles that prevent the application and keeping pace with the information renaissance in order to apply the technological qualification of the accounting profession, as well as the lack of knowledge among accountants in the field of information technology, the research  came out with several recommendations, the most important of  which is the need to pay attention to electronic accounting information systems and update them continuously in order to keep pace with global developments and changes In a way that serves the mastery of the profession.