The role of the University in the education of accountants in Italy and the degree of the IES 2 application

In the period following the beginning of the global economic crisis, the quality of the education provided to support the accounting profession was debated. The change in the accounting profession and in accounting education, offers an opportunity to formulate initial observations on the Italian university world in terms of the preparation of future professional accountants. This study uses the International Education Standards (IESs) published by the IAESB – in particular the IES 2 (Content of professional accounting education programs). \r\nThe aim of the paper, which is of an empirical nature, is to understand the role of universities in Italy in the preparation of accountants in the light of the IES 2 provisions. More specifically, the research questions are the following:\r\n- What are the characteristics of the Italian university programs geared to the preparation of accountants? \r\n- To what extent do the education programs offered reflect the provisions of the IES 2?\r\nIn this regard, we considered the study programs offered by the Departments of Economics both for undergraduate and master degrees in the academic year 2012/2013. Overall 516 programs were analysed. The paper therefore provides a complete picture of the education offered by the Italian universities with reference to the figure of the Accountant. \r\nThe study can contribute to the debate on Accounting Education at national and international level.