This study discussed activating Balanced Scorecard (BScs) importance as a way to improve the Accounting Education in Jordanian Universities. Data analysis was conducted using multiple regression models, a sample 134 academic staff in the Accounting departments and Managers in Jordanian Universities. The findings of regressions indicated that there is a statistically significant positive relationship between activating of BScs and improve Accounting Education, where a asserted that financial indicators, students, internal processes, learning’s and innovation contribute in performance success of accounting education, in terms of activating internal controls of all revenues and expenditures, and achievement principle of operational efficiency. It also emphasized to pay attention to students, and on providing academic services, and provide students with intellectual skills, personal, ethical, and communication with others, also surveying students, accepts complaints, continuous communication with students after graduation, meeting admission requirements for accounting students. The study also concluded that supporting scientific research culture for academics, paying attention to quality standards that deal with education and updating technology means related to teaching processes.

The aim of the study is to identify the role of Jordanian universities in the trend towards the development of technical competence for accounting learning outcomes in line with the second international standard of accounting education (IES 2). In order to achieve the goals of this study, an analytical method was applied to the content of the plans and curricula of a random sample of 10 Jordanian universities, followed by conducting 8 interviews with academic staff and students in accounting. The study revealed a number of notable findings, chief of which is that Jordanian universities do not apply IES 2, whereby a high proportion of technical competence of educational curricula taught in accounting departments, do not comply with the content requirements stipulated in the IES 2. The study also revealed that the majority of educational courses taught in university accounting departments do not incorporate sufficient topics to provide the required knowledge, and some study plans of universities within the study sample have not been consistently and continuously updated and developed. Based on these findings, the study proposes a number of recommendations, chief of which is requiring Jordanian universities to work towards the standardization of accounting education plans across Jordanian universities as a prerequisite to mitigate the disparity in the results of university competency test among Jordanian universities. In pursuit of this recommendation, this study presents a suggested model for accounting study plan that complies with both IES 2 and the requirements of The Higher Education Accreditation Commission.

Research Question: Does the effective focus on values, ethics, and attitudes will lead financial accountants to the real management of earnings? Motivation: The authors indicated that the market needs to develop a strategic plan for ethical learning by a committee of financial and academic experts to the formulation of the basic principles in ethics and attitudes to be adopted in profit management. Idea: The objective is to discuss the importance of Professional Ethics, focusing on international education standard IES 4, and its relationship with Earnings Management, a Jordanian study. Data: The study had one group of participants that consisted of financial accountants they work with listed the companies on the Amman stock exchange (ASE) and were randomly selected. Tools: The questionnaire was analyzed using descriptive statistics, ANOVA and correlation analysis. Findings: The results of the study, indicated that the rules of accounting ethics in accordance IES4 have a significant and positive impact on earnings management (EM), whether in which in the applying the ethical behaviour, excellence pursuit, professional manner and social responsibility. Contribution: This research paper is a value-addition to the literature of professional ethics education, at the findings of this paper are expected to be of high importance about ethics value for financial accountants in the emerging economies on how to comply with IES4, to help them on leads to real management of profits.

University accounting education is a competitive market, and business schools face a great deal of financial pressure to employ huge numbers of students (Howcroft, 2017). So, practical experience, as one of the vital international accounting education standards, is considered highly important because it plays a vital role in improving and developing graduate competencies in the accounting profession within Jordanian business markets. Consequently, the paper aims to discuss the importance of the practical experience requirement and its role in improving the work performance of accountants in the labor market. A Statistical Package for the Social Sciences (SPSS) approach was used for the analysis of the study. The article had a randomly selected sample of professional accountants at the Amman Stock Exchange (ASE). According to the findings, the axis of practical experience related to technical competencies in the field of accounting, business, economics, and information technology has a significant and positive impact on improving professional accountants’ work performance in the labor sector so that they become qualified professionals in the financial markets. The current paper is one of the few studies that have been carried out in a developing country like Jordan; the study outcomes may help higher education institutions in other developing countries to evolve the concept of practical experience for accounting graduates.