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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
Wed Sep 28 2022
Journal Name
Journal Of The College Of Education For Women
The Male/Female Students’ Attitudes in the University College to Applied Sciences in Gaza Towards Learning Arabic Grammar Remotely in the Course of Arabic Language Requirement During Corona Pandemic
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This study deals with examining UCAS students’ attitudes in Gaza towards learning Arabic grammar online during the Corona pandemic. The researcher has adopted a descriptive approach and used a questionnaire as a tool for data collection. The results of the study have statistically shown significant differences at the level of "0.01" between the average scores of students in favor of the students of the humanities specializations. It has also been found that the students’ attitudes at the Department of Humanities and Media towards learning Arabic grammar online are positive. Additionally, the results revealed no statistical significant differences due to the variable of UCAS students’ scientific qualifications. The results stressed

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Publication Date
Wed Mar 30 2022
Journal Name
Journal Of Educational And Psychological Researches
درجة استخدام معلمات الرياضيات لأدوات التقويم البديل من وجهة نظرهن
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Publication Date
Wed Feb 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Possibility of applying international AACSB accreditation standards in the faculties of business and Economics- case study in the college of management and Economics-University of Baghdad
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Attention increased to the topic of academic accreditation by the university as a modern philosophy by which to improve its performance and provide high-quality education. Universities and colleges in general and Iraqi universities and colleges in particular have begun interest in accreditation and desire to get it. So starting from the pursuit of the Administration and Economics College / Baghdad University in obtaining accreditation of Association to Advance Collegiate Schools of Business (AACSB) The research is present which aims to determine the level of application (AACSB) International standards at the College of Administration and Economics / Baghdad University in preparation to get its accreditation in the future. Researc

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Publication Date
Mon Apr 04 2022
Journal Name
Journal Of Educational And Psychological Researches
Motivated Classroom Evaluation Environment for Learning and its Relationship to Feedback Patterns among Teachers of the Second Cycle of Basic Education in the Sultanate of Oman
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Publication Date
Wed Dec 01 2021
Journal Name
مجلة العلوم و التكنولوجية للنشاطات البدنية و الرياضية
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Publication Date
Sun Jan 03 2016
Journal Name
Journal Of Educational And Psychological Researches
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This research attempts to propose production and acquisition of scientific knowledge among the students of educational science faculties in some universities Governmental Jordanian (Yarmouk, Jordan, Muta). In addition to sources of educational gained in some of the Governmental Jordanian universities (Yarmouk, Jordan, Muta), and to propose the necessary socio-cultural dimensions of knowledge acquisition and production, using developmental screening method, which is represented in the study design tool (questionnaire), which consisted of 4 scales, scale: The reality of the acquisition of knowledge / reality of the production of knowledge / social dimensions of knowledge acquisition and production / cultural dimensions of knowl

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Publication Date
Sun Mar 19 2023
Journal Name
Journal Of Educational And Psychological Researches
Understanding Inclusion (National and International Perspective)
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There have been a number of positive developments in inclusive education in many different countries, recognizing that all students, including those with disabilities, have a right to education. Around the world, educators, professionals, and parents are concerned about including children with disabilities in mainstream schools along with their peers. As a result of this trend, a number of factors are contributing, including the increasing importance of education in achieving social justice for pupils with special education needs; the right of individuals with disabilities to attend mainstream schools together with their typically developing peers; the benefit of equal opportunities for everyone in achie

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Publication Date
Fri Sep 24 2021
Journal Name
Journal Of The College Of Education For Women
Arabic Language Teachers’ Training Needs for Implementing Cognitive Trips Strategy when Teaching Arabic Language Courses in the Kingdom of Saudi Arabia: أمل ناصر الحربي, و وفاء العويضي
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The present work focuses on examining the strategy of cognitive trips and the Arabic language teachers’ training needs of such a strategy when teaching Arabic language courses in the Saudi Arabia Kingdom. To achieve the objective of the study, and check whether this strategy is used in lesson planning, lesson teaching, or lesson assessment, a descriptive approach and a questionnaire have been adopted. The researchers used a number of statistical tools, and chose a purposive sample, which consists of (58) Arabic language teachers from Saudi Arabia Kingdom. Results have shown that the training needs of Arabic language teachers for implemining the strategy of cognitive journeys while teaching Arabic language courses came in the following

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Publication Date
Sun Nov 01 2020
Journal Name
The Iraqi Journal For Information And Documentation Studies
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The importance of knowledge is represented in the use of various sources of information, the corresponding to the same level of importance is the use of modern means and technologies in the delivery and investment of these sources to the beneficiaries, among these means and technologies are the multimedia that deal with most of the human senses, but the most important of which is sight and hearing, if these are invested the means in the field of education will give many positive results, such as the speed of receiving information, its clarity, and its freedom from impurities and influences, as well as its stability in memory as it is based on nderstanding, not memorization. On this basis, the experience of supporting the education process

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Publication Date
Tue Nov 01 2016
Journal Name
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Evaluation of internal control system over according misleading accounting information
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