|Amal Muhammad Salman||Hussam Muhammad Ali Mahdi|
The research aims to shed light on the factors that cause the gap between the accounting education program in Iraqi universities and the requirements of the labor market from practical skills and electronic applications In the labor market, this correlation was discussed with a view to identifying and assessing the obstacles between academic education and practice, and highlighting the shortcomings between the accounting education program and the needs of the labor market, through a review of the literature. Accounting and views of relevant professional bodies, The researchers reached a number of conclusions, the most important of which, With the rapid development of the Internet and e-commerce, the demand is increasing only for new accountants who have knowledge of accounting and laws, master the skill of modern information technology, and have excellent self-learning ability. The researchers reached a number of recommendations, the most important of which is the need to continuously and seriously communicate with the labor market to find out its requirements and work to adapt and introduce them within the curriculum of the accounting education program, especially in the field of information technology and automation.
Keywords: Accounting education program _ Accounting profession -Accounting