تحديات و معوقات استخدام التعليم المحاسبي الإلكتروني في الجامعات الفلسطينية في ظل جائحة كورونا

الملخص EN

Thestudy aimed to identify the challenges and constraints of using electronic accounting education in Palestinian universities in light of the pandemic Covid- 19, and to answer the questions and test the hypotheses of the study, the researchers adopted the descriptive analytical approach in showing and clarifying the theoretical side through previous studies, periodicals and scientific messages, and analyzing the results of the applied study and testing the hypotheses Using the statistical program ((SPSS) after conducting a comprehensive survey and distributing the questionnaire to the study community for (88) faculty members, and the number of (62) questionnaires was analyzed with a response rate of (70.45%).The results of the study proved that there is a weakness in the faculty and students using electronic accounting education, and this was clearly demonstrated in the light of the pandemic as a Palestinian 19 when the Palestinian universities use e-learning, and that Palestinian universities suffer from weakness in the financial capabilities, devices and technological technologies to develop e-learning and use it in education The electronic accounting, especially in Covid -19.The study also recommended the necessity of enhancing financial capabilities and developing strategic plans to develop electronic accounting education in Palestinian universities to face crises such as Covid