دور التحول الرقمي في تحسين بيئة التعليم المحاسبي و الحد من جائحة كوفيد-19

الملخص EN

This study aimed mainly at identifying the role of digital transformation in improving the accounting education environment and reducing the covid-19 pandemic, and to answer questions and test the hypotheses of the study, the researchers relied on the descriptive analytical approach to show and clarify the theoretical aspect through previous studies, periodicals and scientific messages, analysis of the results of the applied study and testing hypotheses using the statistical program (SPSS).

the questionnaire was also distributed after evaluation and arbitration from a number of specialists to the sample of the study consisting of faculty members in the accounting departments selected from the 83 palestinian universities, and (76) resolutions were recovered, after which (7) questionnaires were excluded because some of the answers were incomplete so that the number analyzable was 76 by a response rate (91.5%).

the results of the study proved that digital transformation allows students and faculty to discover and adapt modern trends in new teaching methods, and the digital transformation contributes to the provision of accounting education sites that transform accounting courses into digital programs and courses.

the study also recommended that universities in digital transformation require the need to reset the organizational structure of universities, digital transformation needs infrastructure and technological technologies available to students and faculty, and must provide a set of basic foundations and rules underlying digital transformation and based on them when carrying out e-accounting education.