تبني التعلم المحاسبي الإلكتروني في الجامعات الجزائرية بين حتمية الواقع ومتطلبات التطبيق

الملخص EN

This study aims to identify the possibility of adopting electronic accounting education in Algerian universities, in light of the challenges it faces after the Korona pandemic, and the related requirements.

e-learning has become among the most important of these challenges, and depending on the tools of description and analysis, the study reached many results, the most important of which is that strengthening traditional accounting education, with e-learning increases its efficiency and effectiveness, but the lack of requirements for e -learning, prevents the application of education electronic accounting.