الأفاق للدراسات الإقتصادية
Volume 7, Numéro 1, Pages 417-435
2022-04-01

Evaluation Of The Inclusion Extent Of Accounting Curricula Onto Contemporary Technical And Scientific Issues From The Perspective Of Algerian University Students A Sample Study From The University Of Ouargla And The El Oued

Authors : Bougoffa Abdelheg . Mayou Abdellah .

Abstract

Abstract: This study aims at identifying the extent to which the curriculum includes accounting onto contemporary accounting issues such as (environmental accounting, accounting for social responsibility, accounting of human resources ...) in addition to the use of accounting software in accounting work, As we try to identify if there are differences In this Results Depending on the system of formation, and university students, we relied on a random sample of the students of Kasdi Merbah University in Ouargla and the university of the Echahid Hamma Lakhdar in El Oued. In the 2017/2018 academic year. A total of 112 questionnaires were retrieved from 150 distributed. utilize some statistical tools. A number of results reached,The most important , the curriculum did not address many topics and contemporary accounting problems.

Keywords

Accounting ; curriculum ; accounting programs ; classical system ; LMD ; Contemporary accounting topics