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Document Type |
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Thesis |
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Document Title |
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Accounting Education Programs in Saudi Arabia and the Extent of Compliance with the Requirements of International Standards of Accounting Education: Applied Study برامج التعليم المحاسبي في المملكة العربية السعودية ومدى توافقها مع متطلبات المعايير الدولية للتعليم المحاسبي: دراسة تطبيقية |
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Subject |
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Faculty of Economics and Administration |
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Document Language |
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Arabic |
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Abstract |
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This study aimed to identify to what extent the Accounting Education Programs in Saudi Universities compatible with the requirements of Standard No. (3) of the International Standards for Accounting Education to graduate qualified accountants and auditors in order to keep abreast of the modern developments of the labor market. However, in order to accomplish the objectives of this study the inductive approach was used in preparing the theoretical side relying on relevant scientific references, periodicals, and previous studies for collection of secondary information. Moreover, a descriptive analytical approach was used in the practical side; in order to analyze and interpret the results to get an appropriate generalizations and suggestion which will contribute in the development of the Accounting Education Programs in the Kingdom of Saudi Arabia.
The study has found number of results, most important of which are: the current Accounting Education Programs in Saudi Universities offer their students intellectual, technical, functional, organizational and business management skills in different levels depending on the accredited accounting education program that is used in each university. This variation indicates that the graduate qualification level will vary accordingly. Moreover, the current Accounting Education programs in Saudi Universities are not offering such intellectual, personal communication skill sat the required level which is specified in Standard No. (3) of the International Standard of Accounting Education. However, it indicates the weakness of the output of these programs as well; and thus the inability of the graduate accountant to adapt to the modern work and business environment demands especially in light of the adoption of the Kingdom of Saudi Arabia to the International Financial Reporting Standards.
The study concluded with several recommendations, most important of which are; improving the fundamental weaknesses in the current Accounting Education Programs in Saudi Universities by increasing the percentage of hours allocated to the development of the personal and communication skills. Moreover, to focus on teaching accounting courses using the method of participation and discussion; instead of relying heavily on the memorization method. |
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Supervisor |
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Prof. Dr. Awad S. Alrehaily |
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Thesis Type |
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Master Thesis |
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Publishing Year |
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1438 AH
2017 AD |
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Added Date |
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Tuesday, February 7, 2017 |
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Researchers
| أحمد مساعد الحجيلي | Alhujaili, Ahmed Musaed | Researcher | Master | |
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