واقع برامج التعليم المحاسبي في الجامعات الجزائرية و توافقها مع متطلبات المعيار 3 من المعايير الدولية للتعليم المحاسبي : دراسة ميدانية

الملخص EN

This study aims to identify the extent to which of accounting graduates in Algerian universities have acquired the professional skills required by the third international accounting standard (IES3) , through a statistical analysis of Viewpoint of 80 accounting professors from various universities in Algeria.

To achieve the objectives of this study and to test its hypotheses, a questionnaire had been made, and it was distributed to the study sample.

The descriptive and the inferential statistical techniques were applied to describe and analyze collected data and test of hypothesis study.

The Findings revealed that professional skills stipulated in the third international accounting standard not acquired by accounting graduates in Algerian universities from the point view of the respondents; The results show that all the normative learning outcomes related to different types of professional skills were not available accounting at graduates of in the master stage.

The study recommended that the current accounting programs should include learning outcomes related to the professional skills set out in the International Accounting Standards, as well as the establishment of strict requirements for admission to the accounting profession based on the International Accounting Education Standards Guidelines, and the adoption of modern teaching methods and approaches, Especially, employing e-learning techniques.