واقع تدريس مقررات المحاسبة ومدى توافقها مع متطلبات المحاسبة الدولية في المعاهـد التقنيـة العليا ـ دراسة حالة فــي المعهد العالي للعلوم والتقنية ـ الأصابعة

Abstract

The aim of the research was to identify the reality of teaching accounting courses and the extent of their compatibility with the requirements of international accounting in the Higher Technical Institutes of the Ministry of Technical and Vocational Education. To achieve this goal, the descriptive approach was used to reach accurate knowledge to identify the nature of international accounting, the objectives of its teaching, and an attempt to develop a proposed framework for teaching the course in the Higher Technical Institutes. The case study approach was also used to encompass all the variables affecting the phenomenon under study, by distributing (15) questionnaires to faculty members in the Accounting Department at the institute under study, and conducting some statistical tests to test the research hypothesis. The research reached a set of results, the most important of which is that the current curricula need to be developed to keep pace with the rapid developments in the modern environment to meet the requirements of international accounting. The research recommended the necessity of including the international accounting course within the accounting education programs in the Higher Technical Institutes, and the subsequent procedures for developing curricula and holding courses and seminars in particular.