تحليل أثر إدراج ثقافة الأخلاق و التكوين العملي ضمن التعليم المحاسبي الجامعي على أداء الخدمات المحاسبية

الملخص EN

This study, concerned two of the most important elements of accounting services, the first is to teach the culture of professional ethics, within university accounting education programs, the second is practical training before the graduation and join the job market.

This' study concluded that the contribution of these ingredients will increase the efficiency of accountants in the field and provide reliable, accurate and professional level accounting services required.

Based on the results, it was determined the complementary between the quality of accounting education, and the level of accounting services.

The most important causes of deficiencies in the educational process, is the content of accounting education programs, that focus on the transfer of knowledge from accounting information, without pay attention to developing a culture of self-ethics and professional abilities for future accountants