أي جودة للتعليم المحاسبي في ظل التعليم عن بعد ؟

الملخص EN

The current study aims at evaluating the accountancy learning quality in the Algerian university as it depends on distance learning, and the “general accounting” module has been taken as a criterion for assessing this type of learning.

Achieving the study intended objectives; a questionnaire form was elaborated for first-year students of the economic, commercial and management sciences branch for the academic year 2020-2021 as they received online courses for one complete year.

The study involved 485 students from various universities nationally.

Our study concluded that distance learning is non-viable and that the level of its outputs in the field of accountancy learning was low.

This was due to the fact that the Algerian university was not well prepared to adopt this learning method and the imperative of applying it for managing the university year, and the lack of means and potentials for the teacher and the student.