دور التعليم المحاسبي في الجامعات الفلسطينية في تعزيز الممارسة المهنية و الأخلاقية لمهنة المحاسبة من وجهة نظر أعضاء هيئة التدريس

الملخص EN

The study aims in general to identify the role of accounting education at the Palestinian universities in the promotion of ethical and professional practice of the accounting profession from the perspective of faculty members, in addition to answering questions and testing hypotheses.

The researcher uses the descriptive and analytical approach to show and clarify the theoretical aspect through using previous studies, periodicals, and scientific research papers.

The study uses statistical program (SPSS) to analyze the results of the field study and to test the hypotheses.

The researcher uses a questionnaire as a tool for the study, that was evaluated and validated by a number of specialists.

The questionnaire was distributed among the study population which consisted of all the Accounting faculty members at the universities in Gaza Strip, numbering 60 members.

The researcher used the complete enumeration method for choosing the study population from the faculty members who are working at six universities in Gaza Strip due to the small size of the population.

The results of the field study prove that the academic and accounting practical rehabilitation at the Palestinian universities play a role in strengthening the professional and ethical practice of the accounting profession.

The study also recommends the need to adapt the theoretical courses in accounting programs at Palestinian universities with the nature of the labor market, and the ethics and practice of the accounting profession.