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التعليم المحاسبي - الفرص والتحديات
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المقدمة ومنهجية البحث

تعد المحاسبة وليدة الحاجات الاقتصادية وقد بات من الضروري لها أن تتكيف مع التغيرات الحاصلة في بيئة الإعمال من ارتفاع حدة المنافسة، الثورة التكنولوجية للمعلومات والاتصالات، توسع الأسواق المالية، انتشار الشركات المتعددة الجنسيات، العولمة، التوجه نحو حماية البيئة من التلوث وتحمل المسؤولية الاجتماعية والتغيرات في طبيعة المهن لسوق العمل، إذ نجد أن للمحاسبين دورا هاما نحو طرح بدائل جديدة لمواجهة تلك التحديات والتغيرات.

لم يعد دور المحاسب يقتصر على مجرد أعداد الكشوفات المالية بل يتعداها إلى وظيفة توزيع وتطوير وتحليل المعلومات المالية والاقتصادية وان ذلك كله يتطلب براعة وعناية فائقتين مع توفر مواصفات ومهارات جديدة في المحاسبين لتلبية حاجات سوق العمل للمحافظة على بقاء الخدمات المقدمة من قبل المحاسبة ذات قيمة لزبائنها وكونها تسعى إلى توفير معلومات ذات جوده.

أن جودة المعلومات ترتبط بجودة مهنة المحاسبة والتي بدورها ترتبط إيجابيا مع جودة التعليم والتدريب المحاسبي، فالعلاقة متبادلة بين كل من مهنة المحاسبة والتعليم والتدريب المحاسبي إذ يؤثر كل منهما على الاخر، والمجال المهني في الوقت الحالي يجعل من مسالة التغيير والنهوض بالتعليم المحاسبي أمرا ضروريا ويحتم استجابة فعالة لممارسي المهنة والأكاديميين لتقليل الفجوة بين متطلبات سوق العمل والحاجات الجديدة لبيئة الأعمال وبين خريجي الجامعات (المحاسبين)

لذا فان على مهنة المحاسبة آن تحدد القدرات اللازمة التي يتطلب توافرها لممارسة العملية وإيصالها للمجتمع الأكاديمي والتي سيستطيع من خلالها الأكاديميون تحسين واعادة توجيه مواد التعليم المحاسبي وتوسيع أدواته في الوظائف المحاسبية لتلبية القدرات المطلوبة، مما يعني ان التعليم المحاسبي يتيح لمهنة المحاسبة الاضطلاع بالمسؤوليات المناطة بها وتجهيزها بمحاسبين ذوي كفاءة عالية، وبالتالي فان المسؤولية بين المهنة والتعليم المحاسبي هي مسؤولية مشتركة.

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Publication Date
Sat Jun 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Students Dropout on Human Development in Iraq For Period ( 2001 ــ 2011 )
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Abstraet

Students dropout from the Education has a negative phenomena on individual and society and even on different aspects of life especially on the economic aspect , Thus our research tries studying and analyzing the relation between the size of dropout and human development level in Iraq and as (research sample) the first decade of this century as a studying period, the study includes the dropout in Secondary schools and depending the formal records as a main source to evaluate the size of this problem in Iraq , which shows an increase in the size of dropout in this period in comparison with the last decades of the twentieth century, this produces a negative effect on human developme

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Publication Date
Sat Jan 01 2022
Journal Name
مجلة جامعة الامام جعفر الصادق (ع) للعلوم الانسانية والاجتماعية
التمييز الايجابي للمرأة في ضوء الاتفاقيات الدولية والتشريعات العراقية
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قام هذا البحث بتسليط الضوء على التمييز الإيجابي للمرأة بين الاتفاقيات الدولية والتشريعات العراقية، وهو مجموعة من الإجراءات والتدابير التي تتبناها الدول لتعويض الفئات التي تعرضت للتمييز لفترات طويلة، مما ألحق بها الضرر. وقد مُورس التمييز ضد المرأة في العديد من جوانب حياتها، مما دفع المجتمع الدولي إلى تبني وسائل مختلفة لتخفيف معاناتها. ومن بين هذه الوسائل، جاءت “تقنية التمييز الإيجابي” لتحقيق مبدأ تكافؤ ال

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Publication Date
Mon Mar 31 2025
Journal Name
Journal Of Economics And Administrative Sciences
The effect of creating knowledge according to the model (Nonaka & Takeuchi, 1995) on organizational ambidexterity: A study on a sample of Iraqi private banks
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الغرض - تعتمد هذه الدراسة على المنهج الوصفي التحليلي من خلال جمع البيانات اللازمة وتحليلها، كون هذا المنهج يركز على استطلاع الآراء لعينة البحث وتوجهاتها ، وتهدف إلى تطوير نموذج يدرس العلاقة بين خلق المعرفة والبراعة التنظيمية في المصارف الخاصة العراقية والتحقق من صحته تجريبياً. التصميم / المنهجية / المدخل- تم إجراء مسح عبر استمارة استبيان لجمع البيانات من عينة من (113) مدير من مصارف تجارية خاصة بالإضافة إلى ذلك ا

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Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Strategic leadership and its role in achieving competitiveness in industrial establishments": "A field study in Bashir Al-Siksik & Co. for the manufacture of sanitary and plastic tools
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This study aims to know the role of strategic leadership to achieving competitiveness in industrial establishments by identifying the respondents’ perceptions about the level of availability of dimensions of leadership strategies (creativity and innovation, risk tolerance, available opportunities) in Bashir Al-Siksek & Partners Company for the manufacture of sanitary and plastic ware in Gaza strip

To achieve this, a questionnaire was developed and distributed to a sample of managers, auditors, accountants, and administrative employees in the study sample company. The questionnaire tool was distributed to 60 employees and employees, of which (52) were retrieved, or 86.6%, and (8) were excluded for la

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Publication Date
Sun Nov 27 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The strategic vision and its impact on the growth strategy of insurance companies: Applied research in the Iraqi General Insurance Company
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The subject of the strategic vision is of great importance to all companies because they live in an environment of rapid change in various areas of life. Supports the performance of its operations in a better way, towards appropriate strategic growth and achieving success. The research aims to determine the level of interest of the researched company in the research variables (strategic vision and growth strategy), and the importance of the research came in being an attempt to provide the theoretical and scientific foundations for the research variables (strategic vision and growth strategy). As for the research method, it was relied on the descriptive analytical method, relying on the questionnaire as a means of obtaining data from the

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Publication Date
Thu Sep 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Throughput Accounting in Maximizing Profits: Application Search in the General Company for Textile Industry / Cotton Factory
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        Throughput accounting is concerned with a throughput measurement process to determine the efficiency of the company, to know the problems and obstacles it suffers from, to determine their causes and ways to address them.The research problem is represented by the following question: does the application of a throughput accounting lead to maximizing the company's profits? The aim of the research is to demonstrate the importance of throughput accounting, which is one of the tools of management accounting in providing an efficient information system that provides the company’s management with the information it needs to improve its production processes, increase a throughput, and thus maxi

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Publication Date
Sun Jul 01 2018
Journal Name
Journal Of Educational And Psychological Researches
The healthy personality and its relation to the academic achievement of school and university teacher
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Personality regard as one of the human soul pillars that has been built throughout the life of people, starting from the fertilizing process to different stages of people ages. Over time, numerous scientific studies have shown that fetus has the ability to hear and feel and he is being stereotyped since the first stages of formation. Accordingly, the process of forming human personality set up since that date. Besides, the socialization means that take different resources to enhance human personality such as holy Quran, school, social media, and social environment. The emergence of social media made the world as a small village which gives the chance for all people, over the world, to obtain the knowledge easily and limitless. Thus, the

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluation of Investment Decisions in the health sector according to a strategic: Case study in Amir al-Mu'minin Specialized Hospital Approach
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                  The current study aims to apply the methods of evaluating investment decisions to extract the highest value and reduce the economic and environmental costs of the health sector according to the strategy.In order to achieve the objectives of the study, the researcher relied on the deductive approach in the theoretical aspect by collecting sources and previous studies. He also used the applied practical approach, relying on the data and reports of Amir almuminin Hospital for the period (2017-2031) for the purpose of evaluating investment decisions in the hospital. A set of conclusions, the most important of which is: The failure to apply

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Publication Date
Sun Jul 02 2017
Journal Name
Journal Of Educational And Psychological Researches
التربية والتعليم من خلال الشخصيات القرآنية
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Research summed up as follows: Quranic personalities, as a source of learning resources, the researcher explained through it, Quranic personal importance, in terms of moral and educational values, or in terms of the lesson and sermon, and the nature of these characters through the values of good and evil. The first chapter: Definition of research: (the importance of research, the research problem, the goal of the research, the limits of the research, research methodology, the definition of terms). The second chapter: the Quranic personalities that are good in terms of: (view verses own personality, definition, interpretation of the verses, personal characteristics, and notes on personal features). The third chapter: sinister characters i

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Publication Date
Wed Jan 01 2020
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of an Educational Program in Enhancing Nurses’ Knowledge about Occupational Health Hazards
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Objective: To determine the effectiveness of an Educational Program in Enhancing Nurse’s Knowledge about Occupational Health Hazards at Medical City Hospitals in Baghdad City.

Methodology: The present study employed a quasi-experimental design held at Medical City Hospitals in Baghdad City. A non-probability sample (convenience sample) consisted of (60) nurse. Data were collected by using a self-report questionnaire which consisted of six parts (a) socio-demographic characteristics (b) physical hazards knowledge (c) chemical hazards knowledge (d) biological hazards knowledge (e) psychological hazards knowledge and (f) mechanical hazards knowledge. Data were analyzed using the statistical packag

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