القصور لدى أقسام المحاسبة بالجامعات اليمنية في التدريب الميداني للطلبة المسببات و الانعكاسات على جودة المخرجات المحاسبية دراسة ميدانية

الملخص EN

This study aimed at diagnosing the deficiency in field training for students of accounting departments at Yemeni universities in terms of its causes and impacts on the quality of their outcomes.

To achieve this goal, the descriptive analytical approach and a questionnaire were used.

The study found that the causes of deficiency in field training were mainly related to the academic programs of the accounting departments, academic supervisors and training bodies.

It also found a significant negative impact of deficiencies in accounting departments in field training on the quality of outcomes, and it explained (49%) of the change in the quality of outcomes with a level of significance of (α= 5 %).

The study also revealed the existence of a negative impact related to academic programs and academic supervisors on the quality of accounting outcomes.

As for the causes related to training bodies, it was found that they had a negative impact on the quality of accounting outputs, but this impact was not significant at a level of significance of (α=5%)