مدى توافر متطلبات الكفاءة في خريجي المحاسبة بالجامعات الجزائرية وفقا للمعايير الدولية للتعليم المحاسبي : دراسة ميدانية
Other Title(s)
The qualification requirements of Algerian universities’ accounting graduates according to the international standards of accounting education : a field study
Joint Authors
Source
Issue
Vol. 20, Issue 1 (30 Jun. 2017), pp.73-108, 36 p.
Publisher
University of Bahrain Scientific Publishing Center
Publication Date
2017-06-30
Country of Publication
Bahrain
No. of Pages
36
Main Subjects
Financial and Accounting Sciences
Abstract EN
The objective of this study is to investigate the qualification requirements among accounting graduates of Algerian universities according to the international standards of accounting education.
This research is based on a statistical analysis of the initial collected data through a questionnaire distributed to a sample of 64 accounting professors and 220 accounting graduates.
The results show that there is a general compliance between most normative learning outputs and those acquired by the accounting students, especially with technical competency, ethics, values, and professionalism.
However, the research indicates that the learning outputs of the professional skills of the graduates are below the required level.
The study recommends that the current accounting programs should adopt the learning outputs of professional competency according to the international standards of accounting education, especially professional skills development .
The research also recommends introducing solid foundations of values and ethics that are required in the accounting profession, as well as establishing strict admission requirements that comply with the International Standards of Accounting Education.
American Psychological Association (APA)
مزياني، نور الدين وشريقي، عمر. 2017. مدى توافر متطلبات الكفاءة في خريجي المحاسبة بالجامعات الجزائرية وفقا للمعايير الدولية للتعليم المحاسبي : دراسة ميدانية. المجلة العربية للمحاسبة،مج. 20، ع. 1، ص ص. 73-108.
https://search.emarefa.net/detail/BIM-955513
Modern Language Association (MLA)
مزياني، نور الدين وشريقي، عمر. مدى توافر متطلبات الكفاءة في خريجي المحاسبة بالجامعات الجزائرية وفقا للمعايير الدولية للتعليم المحاسبي : دراسة ميدانية. المجلة العربية للمحاسبة مج. 20، ع. 1 (حزيران 2017)، ص ص. 73-108.
https://search.emarefa.net/detail/BIM-955513
American Medical Association (AMA)
مزياني، نور الدين وشريقي، عمر. مدى توافر متطلبات الكفاءة في خريجي المحاسبة بالجامعات الجزائرية وفقا للمعايير الدولية للتعليم المحاسبي : دراسة ميدانية. المجلة العربية للمحاسبة. 2017. مج. 20، ع. 1، ص ص. 73-108.
https://search.emarefa.net/detail/BIM-955513
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 107-108
Record ID
BIM-955513