أهمية التدريب الميداني و معضلاته و آفاق تطويره لطلبة المحاسبة في الجامعات السعودية

الملخص EN

The development of the accounting and auditing profession has become a necessity in the kingdom of Saudi Arabia in order to support the kingdom‘s efforts to diversify its economy and achieve its ambitious goals in accordance with vision 2030.

this study aimed to identify the importance of internship, its dilemmas and prospects for its development for accounting students in Saudi universities.

to achieve the objectives of this study, the researcher adopted the quantitative approach, the questionnaire was designed as a tool for collecting data and necessary information to determine the reality of internship for accounting students in Saudi universities.

the researcher use the SPSS program to analyze and after analyzing the necessary data, the results were as follows: the tasks assigned to the students were not adequately as required, and the benefit from the training was not completely sufficient, and the communication between the supervisor and the students was fairly good, also the skills that the students have training was high from the respondents' point of view, and the importance of this study lies in highlighting the reality of internship.

in the light of these results, this study recommends working to clarify and determent the tasks that the trainee have to perform and to ensure that trainee students have learned from the tasks in the required manner, in order to reduce the gap between what is theoretically learned in universities and what is practiced in internship.

this study recommends universities, to develop evaluation mechanisms for internship and to educate representatives of the training bodies to implement them in order trainee students to be better evaluated.

in addition, the development should be clear to show the trainee students their weaknesses and educate them to avoid it.

the development should be also identified trainee students' strengths and work to strengthen them.

this study also recommends universities to make partnership contracts with training bodies to expand the scope in order trainee students to be trained in multiple places commensurate with their geographical location, which helps to raise their performance, skills and prepare them for the labor market.

the study also emphasizes the importance of internship and recommends that saudi universities intensify their interest in internship, work on developing it, and try to solve any problems or obstacles that prevent accounting students' graduates from performing the accounting profession as required in the future.