The governance of accounting institutions in Egypt between academic deficiencies and lack of professional organization.

Governance in general is an old concept that focuses on control and control, and the researcher of accounting research in Egypt since the beginning of this century finds a stream of research that is concerned with governance, especially from the perspective of financial accounting and auditing. This research closely followed the efforts of the Egyptian Directors' Center and the Egyptian Financial Supervisory Authority (EFSA) on the principles of corporate governance and rules for corporate governance, both restricted and unlisted. On the other hand, accounting research in Egypt has rarely addressed the governance of accounting institutions. Which is an unjustified neglect, even in the absence of proper regulation of the accounting profession, because the lack of organization of the profession, though calculated by both its proponents and the state, was supposed to stimulate the motivation of researchers from accountants to undertake theoretical and field research, And test the returns of governance And many of them start with shareholders and end with the public. If we look at the experiences of some foreign countries, especially the UK, as well as major accounting institutions such as E & Y, KPMG, we are almost We believe in the absence of appropriate professional organization and the absence of a culture of transparency in the accounting establishments in Egypt, especially the larger ones. If we add to this lack of academic accounting, we can say the importance of this research in taking the initiative to narrow the gap in accounting research in Egypt.