دور التعليم المحاسبي في تعزيز ممارسة مهنة المحاسبة : من وجهة نظر أساتذة المحاسبة بالجامعات الليبية في مدينة بنغازي

الملخص EN

The study aimed to identify the role of accounting education in enhancing the practice of the accounting profession in Libya, from the point of view of accounting professors in Libyan universities in the city of Benghazi.

The study followed the descriptive analytical method, the study community consists from universities operating in the city of Benghazi In order to achieve the goals of the study, a questionnaire was designed And distributed it to the study sample, where (45) questionnaires were distributed, (33) valid questionnaires were returned, which represents (73%) of the distributed questionnaires.The study used the statistical program (SPSS) to conduct the necessary tests to ensure the appropriateness of the study data for the statistical analysis and to evaluate the hypotheses of the study, including the test (T Test) for one sample, and after analyzing the study data the results of the study, showed that there is a role for accounting education in enhancing the practice of the accounting profession, From the point of view of accounting professors at Libyan universities in the city of Benghazi .Based on the results, the study recommended the need to focus on preparing study plans in universities according to the needs of the accounting profession, in order to reduce the gap between study plans in accounting education and the needs of the accounting profession, AS well as to increase cooperation between universities and institutions by sending universities to their students to cooperating institutions and establishments according to specific criteria to provide them practical experiences and attention to the technical aspect including the introduction of technology in the teaching of subjects.