اتجاهات مدرسي و طلبة المحاسبة في الجامعات الأردنية نحو استخدام تقنيات المعلومات في التدريس : دراسة مقارنة بين الجامعات الحكومية و الجامعات الخاصة

Abstract EN

This study aims to recognize the attitudes of accounting instructors and students at Jordanian universities toward using information technologies in teaching.

To that effect, a questionnaire was prepared and distributed to the study sample that consists of 39 accounting instructors, and 200 female and male students who study accounting at the Jordanian universities.

The analysis of the questionnaire’s items using the statistical method SPSS resulted that attitudes of accounting instructors and students at Jordanian universities toward using information technologies in teaching are good, the use of computer in teaching of accounting contributes in increasing Jordanian universities students’ awareness and understanding of accounting cycle concepts and terms, helps the students to prepare financial statements, develops Jordanian universities students’ ability to analyze, record and post the transactions.

In addition to that the teaching of accounting through computer contributes to prepare students to the labor market after graduation, and develop students’ skills and abilities through helping them to rely on themselves.

In addition to, the use of electronic web (Internet) in teaching accounting for Jordanian universities’ students provides them with many opportunities to research and explore the up-to-dates in the accounting.

Finally, the statistical analysis showed that there are no statistical differences between attitudes of respondents at public universities and attitudes of respondents at private universities.

The study recommended the need of university administrations to encourage the instructors to use computer in teaching various accounting courses, and the need for universities to modify computer applications courses commensurate with accounting systems applicable in practical life to prepare students for the labor market better.