الصعوبات التي تحد من استخدام تكنولوجيا المعلومات و الاتصالات في التعليم المحاسبي بالجامعات الليبية : دراسة ميدانية

الملخص EN

The study aims to identify the difficulties of the usage of communications information technology in accounting education in Libyan universities.

for achieving this purpose, the study used the descriptive analytical approach through a questionnaire survey conducted and distributed on a random sample of (42) academic staff member at the end (38) questionnaires were returned.

the findings of this study suggest that there is a weak level in designing educational curricula in accounting according to information technology, the absence of updating accounting curricula relevant to information technology, and the lack of educational infrastructure.

the study recommends the need to do workshops about the importance of applying information technology system and electronic education at Libyan universities as well as the need for a department of electronic education at these universities.