أثر رأس المال البشري في تحسين جودة مخرجات التعليم المحاسبي وفق متطلبات سوق العمل من وجهة نظر أعضاء هيئة تدريس المحاسبة بجامعة الملك خالد : دراسة تطبيقية

الملخص EN

The study examined the role that human capital plays in improving the quality of accounting education outputs in order to conform to the requirements of the labor market.

The questionnaire was used as a tool to collect and analyze data for the purpose of testing the validity of hypotheses and the questionnaire was applied to members of the accounting faculty at King Khalid University.

the study found many results, including that the interest in human capital supports the competitive advantage of the university and that the non-use of modern methods in accounting teaching negatively affects the quality of the output of accounting education, as well as teaching on accounting systems that mimic the realistic systems applied in the labor market improves the quality of the outputs of accounting education.

The study recommended a number of recommendations, the most important of which is the need to add computerized accounting programs to the study plans.

Likewise, faculty members should be recruited at a high level of competence that reflects positively on improving the quality of accounting education outcomes.