النهوض بالتعليم المحاسبي الجامعي لمواكبة المتغيرات الدولية في بيئة الأعمال السورية : دراسة ميدانية عن منهجية التعليم المحاسبي في الجامعات السورية و طرائق تطويره

الملخص EN

The aim of the research is to promote accounting education programs in a way that confronts the successive changes represented by the rapid development of modern technologies in the field of communication, information, and local and regional variables,which have produced competition challenges at local and foreign markets.

The growing role of multinational companies and the emergence of international conglomerates, which necessitates the advancement of accounting education to bring it to a level comparable to international university graduates and in line with international professional bodies.

The researcher relied on the field study, where the sample was chosen from university professors to test hypotheses and analyze them based on public and private models that were proposed to amend the accounting study programs.

Three alternative methods of developing study plans were presented: The first method: The program proposed by the American Institute of Certified Public Accountants, which focused on developing technical, analytical and communication skills.

- The second method: suggested by the Commission to Change Accounting Education in the United States AECC.

Which focused on developing graduates of accounting departments in the areas of general knowledge, mental skills and communication skills.

The third method: suggested by the American Association of Colleges of Administration (AACSB), which focused on professional education.

The researcher concluded that: 1- Plans and programs for teaching accounting in public and private universities need to be reconsidered to accommodate international variables.

2- Our students need awareness of the importance of local and international professional certificates.

3- Developing the capabilities of faculty members and urging them to use modern methods.

4- Urging students to self-study and work in groups.

Key words: accounting education, accounting and auditing profession, accounting education programs for the advancement of the profession of accounting and auditing.