الصعوبات التي تواجه تعليم المعايير المحاسبية الدولية من وجهة نظر أعضاء هيئة التدريس و طلبة قسم المحاسبة في كلية اقتصاد صرمان

الملخص EN

This study aims at recognizingthe difficulties faced the education of international accounting standards in Libyan universities, from the point view of teaching members and students of the accounting department at one of theLibyan economic colleges, for this purpose ( 115 ) questionnaires has been distributed, the recovered questionnaires appropriate for analysis reached to (84) questionnaires, with a recovery percentage of (73 %), and the questionnaire data was analyzed using the (SPSS), Means, standard deviations, and one sample T-test were used to analyze the data and testthe hypotheses.

Study findings indicate that the education of international accounting standards is facing multiple difficulties can be arranged as follows : 1- Difficulties related to the students of the accounting department.

2- Regulative and legislative difficulties.

3- Difficulties related to theteaching membersof the accounting department 4- Financial and administrative difficulties.

5- Difficulties related to the nature of the International Accounting Standards 6- The study recommendes that : 7- The establishment of scientific conferences and symposiums on international accounting standards 8- The development of the current study plans to ensure the updated curriculum to consistent with modern trends in international accounting standards education