إطار مقترح لسد الفجوة بين النظرية و التطبيق في المحاسبة و انعكاساتها على متطلبات سوق العمل : دراسة تطبيقية

الملخص EN

Harmonization between the outputs of university education and the requirements of the labor market is one of the most important goals of higher education policies, which leads to the need for full compatibility between the work of educational institutions and the needs of the labor market.

However, despite the efforts exerted to achieve this goal, there is still a gap between theory and practice.

Hence, this study is aimed at to develop a framework to bridge this gap and to improve the quality of the outputs of accounting education to achieve quantitative and qualitative compatibility with the needs of the market.

The questionnaire was used as a tool for study and was applied to a sample of accounting graduates employed to identify the problems encountered in the practical application of what they studied The study has reached a number of results, including the educational system in the universities, an educational system, not a creative one, and a large difference between what the student studied theoretically and the needs of the labor market, and linking the courses to the requirements of the labor market, which positively affects the reduction of unemployment rates.and a University studies are basic and not experienced.

The study recommended a number of recommendations, the most important being that there is field work within the study plans with accredited bodies by the educational institution and be counted within the credit hours in the study plan and the necessity of adequate qualification for faculty members and the development of their skills to connect the practical and applied reality with what they study theoretically and the educational institutions to cope with the internal and external challenges that affect the level of performance.