The purpose of this paper is to provide a review of the literature that has been developed regarding accounting educational systems reform in Wes­tern countries. In recent years educational systems, particularly in ad­vanced economies, have been the subject of substantial reform at all le­vels: primary, secondary and University. In the latter case one of the main aims of the development process has been the improvement of the quality of accounting educational provision and the reduction of the gap be­tween higher accounting education programs and the requirements of employers. In order to respond to these employer needs, they must be identified and clearly understood. As Argandońa (1991) states, a closer contact with those representing the job market of the future professional should be developed: listening to their suggestions and demands, and adapting and improving the education offered thereby setting a profes­sional profile.