انعكاسات تطور التعليم المحاسبي على تحسين الأداء المهني : دراسة استطلاعية لآراء عينة من الأكاديميين والمهنيين في مدينة أربيل

Abstract

The aim of the research is to identify the procedures followed by academics in universities that contribute to the process of modernizing the curricula, methods and methods of teaching accounting education, and developing their skills in a way that is compatible with the graduates' knowledge of the needs of the work environment, as well as identifying the procedures followed by academic units and professional organizations in terms of updating applied curricula and educational programs. and development to improve professional performance. In order to achieve the objectives of the research and test its hypotheses, the research relied on the descriptive analytical approach by preparing a questionnaire as a tool for collecting data for the field study, and it was distributed to a sample of academics and professionals in the city of Erbil. The research has reached several results, including that the reality of accounting education in the Kurdistan Region is limited to the method of indoctrination and theoretical aspects, with little interest in applied aspects in keeping with modern developments, and this negatively affected the efficiency of accounting outputs due to the importance of developments in the modern business environment, and the standards stipulate International accounting education on the use of information and communication technology tools in the development of accounting education, in order to develop students' skills and provide them with new skills, support and qualify them to deal in the modern business environment. The research concluded with a set of recommendations, including the importance of continuous coordination between the accounting departments in the universities of the region and between practitioners of the accounting and auditing profession, by surveying the opinions of professionals to know the needs of practical practice, and the extent to which accounting education programs respond to these requirements and needs, and for the purpose of developing and updating the curricula. As well as developing the capabilities and skills of academics. Therefore, it is necessary to form committees of specialists (academics and professionals) at the level of universities and professional organizations in the region, under the supervision of the Ministry of Higher Education, to try to reduce the gap between the skills of the outputs of accounting education on the one hand, and the requirements of the modern business environment on the other hand.