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استطلاع منهجيات التعليم المحاسبي في الجامعات السعودية
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استطلاع منهجيات التعليم المحاسبي في الجامعات السعودية
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Journal Article
استطلاع منهجيات التعليم المحاسبي في الجامعات السعودية
2012
Overview
The subject of financial reporting is one of the most growing and attractive topics in the world that has received much attention by academics, universities, private sector, etc. The increasing importance of this study stems from the need to explore accounting curricula for better understanding of new accounting issues such as International Financial Reporting Standards (IFRS) in Saudi universities. The main aim of this research is to diagnose the current students' level of knowledge in the IFRS and explore teaching IFRS in the Saudi universities' curricula. An analytical methodology has been used in this research by adopting the research-based descriptive approach. A raw data was obtained through primary sources, in addition to conducting a survey in which members of the faculty of accounting departments in the Saudi universities were the selected sample. The questionnaire used by KPMG-AAA Faculty Survey (2008) was adopted in this research after amending it to serve the purposes of this research and in conformity with the reality of accounting education in Saudi Arabia. The study found that a large majority of respondents agreed on the need to adopt the IFRS in Saudi Arabia, which require Saudi universities to incorporate and teach IFRS.
Publisher
جامعة القصيم - كلية الاقتصاد والإدارة
