واقع التعليم المحاسبي في الجامعات الجزائرية و مدى انسجامه مع متطلبات المعيار الدولي للتعليم المحاسبي رقم 4 : دراسة ميدانية

Abstract EN

This study aims to determine the extent to which accounting educational programs in Algerian universities offered to students of accounting departments conform to the requirements of the International Standard for Accounting Education No.

4.

To achieve the objectives of the study, a questionnaire form was designed, and it was distributed to a sample of 85 permanent professors specializing in accounting from various Algerian universities.

After the statistical analysis of the questionnaires, the study reached a set of results, the most important of which are: graduates of accounting in Algerian universities do not acquire the professional requirements stipulated in the fourth international accounting education standard, from the point of view of the respondent group.

The results also showed that the accounting educational programs applied in Algerian universities did not contribute to developing the scientific and practical competencies of students.