نحو تطوير مهنة المحاسبة في فلسطين : تقييم الوضع الحالي للمهنة

الملخص EN

This paper aimed to evaluate the current situation of accounting profession in Palestine.

In order to achieve this objective, a special questionnaire was designed and distributed to a sample of Palestinian Accountants and Auditors Association members.

Analyzing the obtained data, the study found that current situation of accounting profession in Palestine is weak.

This can be attributed to: the absence of a professional law that regulate accounting, the lake of awareness of the profession among the public comparing with other professions, The absence of continuous learning programs for accountants, the business owners unclear concept of the accountant's role in business, the low level of using accounting information in making decisions in Palestinian firms, the inactive role of professional associations, and the current political situation of the Palestinian territories.

In addition the study found that the main user of accounting information is the Tax authorities, while management occupies the last category of these users.

For developing this situation, the study recommend: regulating the accounting profession, increasing the ability of accounting information users in the field of using this information, increasing the awareness of accountant's role in business among business owners, increasing the professional capacity of the Palestinian accountants through continuous learning programs.

Regarding the profession regulation, the study recommended that this can done by a mixed body (professional and governmental).