الطالب بين التعليم الحضوري والتعليم الإلكتروني من منظور محاسبي: دراسة حالة في المعهد التقني المسيب-قسم تقنيات المحاسبة-المرحلة الثانية

الملخص EN

The increase in distance education in recent times and the increasing reliance of many universities around the world to become one of the leading methods today pursued by many educational institutions, especially universities, many of which harness all the different possibilities to contribute to its development to become a key element in the education process because it gives the learner a real opportunity to teach away from the problems of the great momentum of the number of students in the classroom and the poor infrastructure and transportation and transportation as the student carries the state expenses in attendance education more than if the education is electronic, so the goal of the research is to identify the obstacles of e-education, problems and causes of the deterioration of attendance education in Iraq in addition to the accounting measurement of the cost of the student in the case of in attendance education on the one hand and e-education on the other, and the most important finding of the research is that the expenses related to the department of accounting techniques sample research on the doors of the budget and the higher education fund is (1223550516) dinars therefore, the cost per student is (1752938) dinars (1223550516 / 698 students for the two levels) and the cost of students in the second stage of the research sample (632810618) dinars (1752938× 361 second students) for the attendance school year (2018-2019) the cost of the student for the electronic academic year (2019-2020) (497735) dinars (274252164 / 551 students for the two levels) and the cost of second-stage students is (136355384) dinars (497735 × 242 second students).