دور التعليم المحاسبي في تنمية المهارات المحاسبية لطلاب كلية فلسطين التقنية : دراسة ميدانية من وجهة نظر أعضاء هيئة التدريس و الطلبة

الملخص EN

The study aims to identify the role of the academic and practical qualifications in developing the professional and ethical skills of the students studying accounting at Palestine technical college.

to achieve this goal, the questionnaire was used as a tool of data collection.

the sample of the study consists of 12 academic lecturer at the finance and administrative business department, and 45 students who are studying accounting and finance in the college.

the results of the study indicate that there is a high agreement about the role of the academic and practical qualifications in developing the professional and ethical skills of the student studying accounting in Palestine technical college returns to: the first is theoretical accounting education, the second is practical accounting education, the third is the level of professional practices, and the last one is ethical practices.

also, they showed that there is a statistically significant relationship between accounting education in Palestine technical college and developing the professional and ethical skills of this college's students according to the sample categories (student, and academic lecturer).

the study recommends a need for courses related to professional ethics in the college to improve student’s professional ethics, as well as a need for practical and professional training for students in different companies and institutions.