دور المهارات المهنية في ترسيخ قواعد سلوك آداب المهنة : دراسة تطبيقية على المحاسبين في القطاع الحكومي بدولة الكويت

الملخص EN

The study intends to identify the availability extent of professional skills for the public sector accountants in the State of Kuwait from their point of view, and their commitment range to the professional rules of conduct and ethics in the performance of their duties.

It also aims at determining the correlation and influence between the availability of skills and the establishment of professional codes of conduct and ethics.

The results of the study showed the availability of professional skills in the various mental, technical, personal, dealing with others, organizational and business management dimensions in the accountants of the public sector in the State of Kuwait at a very high level, and their adherence to the professional codes of conduct and ethics during the performance of their functions.

The results also showed disparity of views towards the professional skills according to the different demographic variables, as well as correlation and effect relationship between the professional skills and the professional rules and codes of conduct.