摘要：This paper identifies the obstacles to the development of accounting education in both UAE private and non-federal universities organized by the (CAA) with a view to find out the strategies and techniques that are effective to improve the accounting education and profession. The study is based on a sample of 94 university accounting teachers. Initially, 230 questionnaires were distributed to all accounting teachers, working in the Emirate private and non-federal universities regulated by CAA. Based on our results, the most significant affairs that hinder the improvement of UAE education in accounting and the accounting profession involve (i) availability no accounting books related to the needs and environment of the country, (ii) no one is qualified and competent to practice accounting training and others are insufficient recruitment and operation of accounting information systems during education process. The study results recommended several strategies and techniques to make the university accounting education effective. Among several others, they include provision of accounting curriculums in local languages, development of local standards for auditing and accounting in addition to holding examinations of professional accounting in the country.
