معوقات استخدام التعليم المحاسبي الإلكتروني في ظل جائحة كورونا 19-COVlD : من وجهة نظر أعضاء هيأة التدريس بقسم المحاسبة بكلية الاقتصاد جامعة طبرق

الملخص EN

The study aimed to identify the constraints of using electronic accounting education In light of the pandemic Covid- 19, as viewed by faculty members of the Accounting Department of the Faculty of Economics, Tobruk University.

To achieve the goal of the study, the researchers built a questionnaire form consisting of (44) items that were divided into five areas and their validity and reliability were verified, and then the data obtained were analyzed using descriptive statistics methods represented in: (arithmetic mean, standard deviation, percentage).

The study found that there are constraints related to (university administration, faculty members, infrastructure and technical support in lecture halls, students, university curricula) that limit the use of electronic accounting education.

The study recommended the necessity of providing an advanced infrastructure that helps in applying electronic accounting education in Libyan universities to ensure its quality and increase its effectiveness.

Intensifying training courses on the uses of information and communication technology and held by the administration of Libyan universities for faculty members to refine their skills in this field, and use them in university education in general and especially accounting education.