علاقة الدورات التدريبية الإلكترونية بتطوير مهارات ممارسي مهنة المحاسبة

الملخص EN

This study aims to highlight the relationship of electronic training courses to developing the accountancy practitioners skills.

the electronic questionnaire is used as a tool for data collection.

the sample size of the study is estimated at (213) randomly selected practitioners who are active in nine Arab countries.

in addition, the descriptive analytical method is used as it is an appropriate method to answer the problematic of the study.

the study found that there is a direct, medium, and statistically significant correlation between the electronic training courses and the development of intellectual skills (mental), technical and functional skills, and behavioral skills (personal skills and communication skills) for accountancy practitioners.

this is in addition to the existence of a weak direct, statistically significant, correlation between electronic training courses and the development of organizational and business management skills for accountancy practitioners in the countries under study.