مدى توفر متطلبات تكنولوجيا المعلومات في التعليم المحاسبي وفقاً للمعايير و الإرشادات الصادرة عن الاتحاد الدولي للمحاسبين : دراسة على الجامعات في الأردن

الملخص EN

This study aims at determining the availability of technical requirements for information technology by the accounting departments of Jordanian universities in accordance with both of the Accounting Education Standard No.

2 IES 2, and the International Education Practice Statement No.

2 IEPS 2.

In order to achieve the objectives of the study, a questionnaire was designed and distributed to faculty members at the accounting departments in Jordanian universities.

The results indicates that there is a clear weakness in the dimension related to knowledge and skills of the means of controlling information technology despite the fact that accounting departments in Jordanian universities include other subjects of information technology in courses and curricula tuition in accordance with international accounting education standards; Also, the results revealed that there is insufficient awareness among faculties at the accounting departments about the requirements of IEPS 2.

In addition, the study found that there are many other factors and challenges that cause the gap between accounting education and information technology in Jordan, The study came out with several recommendations, including: the necessity of verifying that the subject of information technology in the academic courses is appropriately integrated in accordance with international accounting education standards.