دور التعليم المحاسبي في الجامعات الفلسطينية في تعزيز الممارسة المهنية والأخلاقية لمهنة المحاسبة من وجهة نظر أعضاء هيئة التدريس = The Role of Accounting Education at the Palestinian Universities in the Promotion of Ethical and Professional Practice of the Accounting Profession from the Perspective of Faculty Members

Author(s):  
عبد الرحمن محمد سليمان رشوان
2021 ◽  
Vol 5 (1) ◽  
pp. 73-97
Author(s):  
Abd El Rahman Mohmmed RASHWAN ◽  
Heba H.M. Abu Arab

The study aimed to identify the role of accounting knowledge in supporting and enhancing accounting practice in light of the internationalization of accounting education, in order to answer the questions and test the hypotheses of the study, the researchers relied on the descriptive-analytical approach, and to obtain the relevant data, a questionnaire was distributed after its evaluation to the study population. The results of the study proved that there is a role for scientific, technical and practical accounting qualification in promoting accounting practice in light of the internationalization of accounting education. The study recommended the necessity of taking into account the development plans in universities to provide time for faculty members in the accounting departments in Palestinian universities to develop their scientific knowledge in line with the internationalization of accounting education.


2021 ◽  
Vol 3 (1) ◽  
pp. 11-32
Author(s):  
Eitedal M. S. Alhelou ◽  
Abdel-Rahman M.S. Rashwan ◽  
Samy S. Abu-Naser

The study mainly aimed at identifying the role of using cloud computing in improving the quality of accounting education in Palestinian universities in light of the Covid-19 pandemic, and to answer research questions and test the study hypotheses, the researchers adopted the descriptive and analytical approach, and the questionnaire was used as a study tool, and the study community is formed of the (63) members of the teaching staff working in the accounting departments in the faculties of commerce in the Palestinian universities in Gaza Strip, and due to the small size of the community, the method of comprehensive community enumeration was used. The results of the study also found that the use of cloud computing in accounting education helps faculty members and students to access and retrieve their files and applications at any time and from anywhere in light of the Covid-19 pandemic and it also helps develop students' technological skills to suit the requirements of the labor market. The study also recommended the necessity of using cloud computing in accounting education in Palestinian universities for its role in developing the professional and technological skills of students, and improving their educational attainment by obtaining the largest amount of useful information, especially in light of the Covid-19 pandemic.


2020 ◽  
Vol 13 (44) ◽  
pp. 1-27
Author(s):  
أ.د. زياد بركات

The present study aimed at investigating the role of scientific research in the development of the local community from the point of view of the faculty members in the Palestinian Universities. To achieve this objective, a convenient sample of (244) faculty members from the universities of northern Palestine: Al-Quds Open University (Tulkarm), An-Najah National (Nablus), Technical Palestine - Khadouri (Tulkarem), and Arab American (Jenin). The results of the study showed that the participants' assessment of the importance of the role of scientific research in community development was medium in the overall instrument and two dimensions: applied research and scientific consultancy, but their assessment of awareness-raising was high. On the other hand, the results showed that there were statistically significant differences in the level of the role of practical research in the development of the community attributed to the gender variable in favor of males on the overall instrument and three dimensions, while there were no statistically significant differences in the level of participants' assessment attributed to the variable of specialization. The differences were in favor of the disciplines of educational sciences and applied sciences. There were also statistically significant differences in the level of their assessment attributed to the qualification variable on the overall instrument and the three dimensions in favor of PhD holders.Keywords: scientific research, community service, awareness-raising, applied research, scientific consultancy.


CALYPTRA ◽  
2017 ◽  
Vol 5 (2) ◽  
pp. 72
Author(s):  
Andre Lesmana Santoso

Abstrak - Tujuan dari penelitian ini adalah melihat dan mengevaluasi peran pembelajaran jurusan akuntansi FBE Universitas Surabaya untuk menyiapkan fresh graduate dalam memenuhi tuntutan profesionalisme akuntan. Penelitian ini menggunakan pendekatan kualitatif dan kuantitatif. Penelitian ini dilakukan dengan menggunakan metode interview, analisis dokumen, dan kuesioner. Hasil analisis dari penelitian ini menunjukkan peran pembelajaran jurusan akuntansi FBE Ubaya yang masih kurang sesuai dengan tuntutan kebutuhan fresh graduate saat ini terutama dalam memenuhi tuntutan profesionalisme akuntan dan masih membutuhkan perbaikan maupun pengembangan. Tuntutan para pemberi kerja juga masih kurang dapat dipenuhi oleh jurusan akuntansi terutama dalam hal soft skills dan pemahaman mengenai teknologi untuk menyiapkan fresh graduate yang siap kerja. Oleh karena itu, masih terdapat beberapa perbaikan dan pengembangan yang harus dilakukan oleh jurusan akuntansi Ubaya dan perguruan tinggi lainnya sesuai dengan penelitian di Australia, Iran, dan Amerika. Kata Kunci: Accounting Education Problem, Education Lag, Accounting Profession, Accounting Curriculum Abstract - The aim of this study is to see and evaluate the role of learning FBE Ubaya accounting department to prepare fresh graduates to meet the demands of professional accountants. This study uses qualitative and quantitative approaches. This research was conducted using interviews, document analysis, and questionnaires. Analytical results from this study will demonstrate the role of learning FBE Ubaya accounting majors who are still not in accordance with the demands of today's fresh graduates, especially in meeting the demands of professionalism of accountants and still in need of improvement and development. The demands of employers is also still less can be met by the accounting department, especially in terms of soft skills and understanding of the technology to prepare fresh graduates are ready for work. Therefore, there are still some improvements and development to be done by the Ubaya accounting department and other college in accordance with the research in Australia, Iran, and America. Keywords: Accounting Education Problem, Education Lag, Accounting Profession, Accounting Curriculum


2016 ◽  
Vol 8 (10) ◽  
pp. 220 ◽  
Author(s):  
Ahmed Yousif Adam Ismael ◽  
Musa Eisa Mohammed Babiker

<p>The effectiveness of accounting profession depends widely on the best accounting education outputs. The aim of this study is to examine the relationship between accounting education and accounting practice with particular reference to Academics and Practitioners of Accounting Profession in Sudan. The data has been collected through a well-structured questionnaire is designed and will be distributed to a randomly chosen sample of some practitioners of accounting and auditing profession in Sudan. Descriptive and inferential statistics were used to generalize the results and conclude the findings. The results suggest that accounting practice is declined because of the accounting courses at Sudanese universities not compatible with labor market needs, also shows that role of the accounting profession in Society depends on the best coordination between accounting education, accounting research and labor market needs.</p>


2015 ◽  
Vol 13 (2) ◽  
pp. 179-199 ◽  
Author(s):  
Femi Oladele

Purpose – The purpose of this paper is to assess Nigerian students’ level of awareness of the tripartite accounting (TA), unmask the ills of the propaganda for professional practice as the core of the accounting profession and emphasise the TA. Awareness of the fact that the frontiers of accounting is increasingly expanding beyond professional practice is inchoate in Nigeria. The role of accounting extends further to research and policy formulations for governments and corporate organisations, as it assumes a multi-dimensional sine qua non for reporting, budgeting and budgetary control, environmental impact measurement, forensics and other socio-political and economic policy measures. Design/methodology/approach – Questionnaires were administered to 100 final-year students from the Department of Accounting in Bowen University, Iwo. Findings – There is unilateral stereotype of the profession always tending to practice as the core of the accounting profession; there is little awareness of the benefits of undertaking research and/or policy-based accounting, limiting students’ focus to becoming only professional practitioners, which results in low number of senior academics in the field of Accounting evident in most tertiary institutions and the evident inadequacies of Nigeria’s standards-setting and policy-making systems and mechanisms. Originality/value – Tertiary institutions should be the “place of orientation” for the TA, nurturing and developing students’ interest, hence, the strong proposal for balancing TA through clamour for institutional interrelationship to ensure effectiveness, efficiency, progress and sustainability of the profession.


ملخص: هدفت الدراسة إلى الكشف عن دور الجامعات الفلسطينية في تحقيق التعليم الريادي من وجهة نظر العمداء وأعضاء هيئة التدريس، واستخدمت الدراسة المنهج الوصفي التحليلي، وتكونت عينة الدراسة من (180) فرداً من عمداء الكليات وأعضاء هيئة التدريس، تم اختيارهم بطريقة عشوائية من الجامعات الفلسطينية(الأزهر، الإسلامية، الأقصى)، طبقت عليهم استبانة في الفصل الدراسي الثاني 2017/2018م، مكونة من (24) فقرة، موزعة على أربعة مجالات، هي: أهمية دور الجامعات الفلسطينية في تحقيق التعليم الريادي، الخطط الاستراتيجية للجامعات الفلسطينية في تحقيق التعليم الريادي، ومتطلبات دور الجامعات الفلسطينية في تحقيق التعليم الريادي، ومعوقات دور الجامعات الفلسطينية في تحقيق التعليم الريادي. وقد كشفت النتائج أن أهمية دور الجامعات الفلسطينية في تحقيق التعليم الريادي من وجهة نظر العمداء وأعضاء هيئة التدريس جاءت بوزن نسبي (74.0%) درجة كبيرة، كما بلغ الوزن النسبي لدرجة تضمين الخطة الاستراتيجية لدور الجامعات الفلسطينية في تحقيق التعليم الريادي (70.6%) درجة كبيرة، والوزن النسبي لدرجة توافر متطلبات دور الجامعات الفلسطينية في تحقيق التعليم الريادي (74.7%) درجة كبيرة ، وبلغ الوزن النسبي للمعوقات التي تحد من دور الجامعات الفلسطينية في تحقيق التعليم الريادي (79.1%) درجة كبيرة. وكشفت النتائج عن عدم وجود فروق ذات دلالة إحصائية في تقديرات أفراد عينة الدراسة نحو تقييم دور الجامعات الفلسطينية في تحقيق التعليم الريادي من وجهة نظر العمداء وأعضاء هيئة التدريس تعزى لمتغيرات (العمل، الجنس، سنوات الخدمة)، كما أظهرت النتائج عدم وجود فروق ذات دلالة إحصائية في تقديرات أفراد عينة الدراسة تعزى لمتغير مكان آخر مؤهل علمي، وقد قدمت الدراسة عدد من التوصيات والمقترحات. الكلمات المفتاحية: تقييم- دور- الجامعات الفلسطينية- التعليم الريادي. Abstract achieving leadership education from the point of view of deans and faculty members. The study used the analytical descriptive method. The study sample consisted of 180 respondents from the deans of the faculties and faculty members, Al-Azhar, Al-Azhar, Al-Aqsa, Palestine), applied a questionnaire in the second semester 2017/2018, consisting of (24) paragraphs, divided into four areas: the importance of the role of Palestinian universities in achievingpioneering education; Pioneer, and MT Pat the role of the Palestinian universities in achieving leadership education, and the role of obstacles to Palestinian universities in achieving the leading education.The results revealed that the importance of the role of Palestinian universities in achieving leadership education from the point of view of the deans and the faculty members came at a relative weight of 74.0%. The relative weight of the strategic plan for the role of Palestinian universities in achieving leadership education was 70.6% Availability of the requirements of the role of Palestinian universities in achieving the leading education (74.7%). The relative weight of the obstacles that limit the role of Palestinian universities in achieving the leading education was 79.14%.The results revealed that there were no statistically significant differences in the estimation of the role of the Palestinian universities in achieving the pioneering education from the point of view of the deans and faculty members due to the variables (work, gender, years of experience). The results showed no significant differences In the estimates of the sample members of the study attributed to the variable of the place of another scientific qualification, and the study made a number of recommendations and proposals. Keywords: Evaluation – Role – Palestinian Universities – Pioneering Education


Author(s):  
G.P. Dang ◽  
Puneet Basur

Leadership Style has been since long acknowledged by management scholars as being an important subject in relation to organizational executions and outcome. An effective leadership would not only be able to prevent job stress and burnout among group members, but would also be successful in enhancing the motivation and engagement of the employees. It has been widely accepted that operational excellence in an organization can only be maintained through engaged employees. In this study the researchers have strived to enhance the understanding of the complex relationship between the organic leadership style and the engagement level of the employees and to further comprehend the mediating role of social relevance of work in association of the two constructs i.e. leadership style and employee engagement, in context of faculty members in higher education sector.


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