International Accounting Education Standards Board. Normas Internacionais de Educação Contábil. Internacionalização do ensino contábil. IAESB. IES

Objective: Investigating, from the perspective of professionals, researchers and accounting teachers, how the International Education Standards proposed by the IAESB can influence the national accounting education environment. Background: The result of the internationalization of education standards focused on accounting education can generate several impacts on the training and performance of accountants in different territories, such as changes in curricular guidelines, improvements in interpersonal skills, and changes in entry requirements in courses, practical experience and continuous professional development. Method: A descriptive research was conducted with a survey research procedure, using an instrument used as a questionnaire, or as a structured interview script, based on the literature and IAESB Handbook of International Education Pronouncements. Also, this is a qualitative study using the data triangulation technique. Results: Based on this document analysis, the specifics of each of the IES have been described, and yet, it was found that its approach is principle-based standards, allowing each jurisdiction to adapt the IES in its regional peculiarities. By analyzing the perspective of the participants, there was greater similarity in the concepts related to IES 2, IES 3, IES IES 6 and 7, however, the prospects facing the IES 1, IES IES 4 and 5, showed up heterogeneous. Contributions: By relating the international education standards with the influences identified from the perspective of professionals, researchers and accounting professors, it was found possible influences of each IES in the national accounting education environment, outlining contributions in three different perspectives: theoretical, practical and social. Objetivo: Investigar, sob a ótica dos profissionais, pesquisadores e professores de contabilidade, como as Normas Internacionais de Educação propostas pelo IAESB podem influenciar o ambiente nacional de educação contábil.Fundamento: O resultado de uma internacionalização dos padrões de educação voltados para o ensino contábil, pode gerar diversos impactos na formação e atuação dos contadores nos mais diversos territórios, como alterações nas diretrizes curriculares, melhorias nas habilidades interpessoais, e ainda, mudanças nos requisitos de entrada nos cursos, de experiência prática e desenvolvimento profissional contínuo.Método: Realizou-se uma pesquisa de cunho descritivo, com procedimento de pesquisa de levantamento, rea