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Evaluation of Accounting Education
(Field Study: Auditing and Accounting
Offices)
تقييم التعليم المحاسبي غزة(في قطاع مكاتب المحاسبة والتدقيق )دراسة ميدانية على
Prepared By:
Yousef Mahmoud Ayyad
Supervised by:
Prof. Salem Helles
A thesis submitted in partial fulfillment of the requirements for the
Master Degree of Accounting and Finance.
July/2018
زةــــغب ةــالميـــــاإلس ـةـــــــــامعـالج
اــيـالبحث العلمي والدراسات العل عمادة
ارةــــــالتجـــــــــــــــة ــــــــــــــــــــليـك
المحاسبة والتــمــويلر ـــــــــــماجستي
The Islamic University of Gaza
Deanship of Research and Graduate Studies
Faculty of Commerce
Master of Accounting and Finance
I
رارــــإق
أنا الموقع أدناه مقدم الرسالة التي تحمل العنوان:
Evaluation of Accounting Education
(Field Study: Auditing and Accounting
Firms in Gaza Strip)
تقييم التعليم المحاسبي )دراسة ميدانية على مكاتب المحاسبة والتدقيق في قطاع غزة(
أقر بأن ما اشتملت عليه هذه الرسالة إنما هو نتاج جهدي الخاص، باستثناء ما تمت اإلشارة و لنيل درجة أ االخرين الرسالة ككل أو أي جزء منها لم يقدم من قبلإليه حيثما ورد، وأن هذه
لقب علمي أو بحثي لدى أي مؤسسة تعليمية أو بحثية أخرى.
Declaration
I understand the nature of plagiarism, and I am aware of the policy on this.
The work provided in this thesis, unless otherwise referenced, is the
researcher's own work, and has not been submitted by others elsewhere for
any other degree or qualification.
:Student's name يوسف محمود عياد اسم الطالب:
:Signature يوسف محمود عياد التوقيع:
:Date م24/07/2018 التاريخ:
II
نتيجة الحكم
III
Abstract
This research aims to evaluate the accounting education plans in the Gaza
Strip. Moreover, the research also aims to identify the main skills and expertise
needed for the labor market, in which the researcher will apply the research to the
auditing and accounting firms in the Gaza Strip. The researcher highlights the
problem by focusing on the following two questions: to what extent are the
accounting curricula are suitable to the labor market needs? To what extent are the
accounting graduates’ skills suitable to the labor market’s needs?
The population of the study was the employees working in accounting and
auditing firms in the Gaza Strip whose total number is 164 firms. The researcher
used the analytical descriptive approach for this study at which a random sample of
50 employees was given a questionnaire. The number of returned questionnaires was
40; the data was analyzed using SPSS program. Additionally, the researcher also
conducted semi-structured interviews with 8 employers in these firms. The data
collected from the interviews were analyzed using Excel program, in which the
researcher sorted out the collected data to groups and identified the similar responses
for each question.
The study results showed there is a need to review the study plan, because
there is an actual insufficiency in the knowledge and skills required in the labor
market.
The most important recommendations that the study reached were:
1- Adhering to the International Standard (IES3), which is the basis for the skills that
an accountant is required to possess and which contribute to a professional work
environment. These include intellectual skills, technical and practical skills,
'personal skills' communication and connection skills, organizational skills and
business management.
2- Emphasis should be placed on the development of field training, which contributes
mainly in refining the knowledge of the accounting graduate, By holding
continuous sessions during the study period based on practice.
IV
الملخص
التعليم المحاسبي في قطاع غزة، أيضا يهدف البحث إلى خططالبحث إلى تقييم يهدفتحديد المهارات والخبرات األساسية الالزمة لسوق العمل، حيث يقوم الباحث بتطبيق البحث
، تسلط الضوء على المشكلة التي وجدعلى شركات التدقيق والمحاسبة في قطاع غزة. البحث يخريج مالءمة مهارات وق العمل وما هيما مدى مالءمة المناهج الدراسية الحتياجات س
لمتطلبات سوق العمل؟ المحاسبة
مجتمع الدراسة يتضمن العاملين في شركات المحاسبة والمراجعة في قطاع غزة وعددهم شركة. استخدم البحث المنهج الوصفي التحليلي لهذه الدراسة حيث تم توزيع 164اإلجمالي
نات تم تحليل البيا ; 40الستبيانات المستردة موظف، كان عدد ا 50عينة عشوائية الى 8. باإلضافة إلى ذلك، أجرى الباحث أيضا مقابالت شبه منتظمة مع (spssباستخدام برنامج )
من أرباب عمل هذه الشركات. وتم تحليل البيانات التي تم جمعها من المقابالت باستخدام د االستجابات الى مجموعات وتحديث بفرز البيانات المجمعة احام الببرنامج اكسل حيث ق
.المتشابهة لكل سؤال
ووجدت الدراسة أن هناك حاجة لمراجعة الخطة الدراسية، وأساليب التدريس، وذلك لوجود قصور فعلي في المعرفة والمهارات المطلوبة في سوق العمل.
أهم التوصيات التي توصلت اليها الدراسة هي:
ي االلتزام بالمعيار الدولي الذي يعتبر األساس للمهارات المطلوبة للمحاسب والتي تساهم ف .1بيئة عمل مهنية، وتشمل هذه المهارات على المهارات الفكرية والتقنية والعملية ومهارات
االتصال والتواصل "المهارات الشخصية" والمهارات التنظيمية وإدارة االعمال.
التدريب الميداني الذي يساهم بشكل أساسي في تحسين معرفة خريج التركيز على تطوير .2، من خالل عقد دورات مستمرة خالل فترة الدراسة تقوم على أساس الممارسة المحاسبة العملية .
V
اقتباس
: تعالى هللا قال
يؤتيه من يشاء قل إن الفضل بيد للا عليم واسع وللا
[73آل عمران: ]
صدق هللا العظيم
VI
Dedication
For those who simplified our way to learning and knowledge…
To my father and mother
To our teachers
To our dear friends who encourage us
To those who prayed for us and encouraged us to accomplish this mission
To our university and college
To people who worked hard and honestly to serve this great country
”Palestine”
To all people who will have the benefit from this study
I dedicate this research…
VII
List of Contents
I ............................................................................................................................ إقــــرار
II ....................................................................................................................... نتيجة الحكم
Abstract ...................................................................................................................... III
IV ......................................................................................................................... الملخص
V ............................................................................................................................. اقتباس
Dedication .................................................................................................................. VI
List of Contents ......................................................................................................... VII
List of Tables ............................................................................................................... X
List of Appendices ..................................................................................................... XI
List of Abbreviation .................................................................................................. XII
Chapter 1 The Framework of the Research .......................................................... 1
1.1 Introduction: .......................................................................................................... 2
1.2 Research Problem: ................................................................................................ 3
1.3 Research Hypotheses: ............................................................................................ 3
1.4 Research Objectives: ............................................................................................. 4
1.5 Research Importance: ........................................................................................... 4
1.6 Research Methodology: ........................................................................................ 4
1.7 Previous Studies ................................................................................................... 5
Comments on previous studies : ................................................................................ 14
Chapter 2 Accounting Education and Labor Market in Palestine ................... 16
2.1 Introduction .......................................................................................................... 17
2.2 Accounting Education : ..................................................................................... 18
2.3 The Objectives of Accounting Education : .......................................................... 19
2.4 Higher Education in Palestine : .......................................................................... 20
2.5 Quality of Higher education : ............................................................................. 21
2.6 What is Labor Market : ........................................................................................ 21
2.7 Relevance to the needs of labor market : ............................................................. 22
2.8 Relationship between Accounting Education and Labor Market
Requirements : ......................................................................................................... 23
2.9 International accounting education : .................................................................... 24
2.10 Framework for International Education Standards (IES: ( ................................ 25
2.11 Qualified accountants with professional skills : ................................................ 26
VIII
Chapter 3 Accounting Profession in Palestine ..................................................... 29
3.1 Introduction: ......................................................................................................... 30
3.2 The reality of accounting and auditing professions in Palestine ........................ 31
3.3 The nature of the work of accounting and auditing firms in the Gaza Strip: ...... 33
3.4 Institutional framework for auditing profession in Palestine: ............................. 35
3.4.1 Association of Palestinian Accountants and Auditors: ..................................... 35
3.4.2 Palestinian Association of Certified Public Accountants : ............................... 36
3.5 Accounting and auditing offices working in the Gaza Strip. ............................... 37
3.6 The need for complementarity between the accounting profession and accounting
education .................................................................................................................... 37
Chapter 4 Research Design and Methodology ...................................................... 40
4.1 Introduction: ........................................................................................................ 41
4.2 Research Methodology: ...................................................................................... 41
4.3 Data Sources: ...................................................................................................... 42
4.4 Population and sample size: ................................................................................ 42
4.5 Questionnaire Procedures and Design: ............................................................... 42
4.6 Statistical analysis Tools ..................................................................................... 43
4.7 Data Measurement .............................................................................................. 43
4.8 Validity of the Questionnaire: ............................................................................. 44
4.9 Reliability of the Research .................................................................................. 48
4.10 Cronbach’s Coefficient Alpha .......................................................................... 49
4.11 Test of normality ............................................................................................... 49
Chapter 5 Data Analysis .......................................................................................... 51
5.1 Introduction ......................................................................................................... 52
5.1.1 Gender ............................................................................................................... 52
5.1.2 Age .................................................................................................................... 52
5.1.3 Educational qualification .................................................................................. 53
5.1.4 Educational specialization ................................................................................ 53
5.1.5 Position ............................................................................................................. 53
5.1.6 Practical experience ......................................................................................... 54
5.1.7 University Name .............................................................................................. 54
5.2 Analysis for each field, Results & Discussion ..................................................... 69
IX
Chapter 6 Conclusion and Recommendations ...................................................... 80
6.1 Introduction .......................................................................................................... 81
6.2 Conclusion ........................................................................................................... 81
6.3 Recommendations ............................................................................................... 82
References .................................................................................................................. 83
First: English References: .......................................................................................... 84
Second: Arabic References ........................................................................................ 86
X
List of Tables
Table (4.1): Measurement Scale ................................................................................ 43
Table (4.2): Correlation coefficient of each item of " the adequacy of accounting
knowledge to the requirements of accounting offices operating in the Gaza Strip "
and the total of this field ............................................................................................ 45
Table (4.3): Correlation coefficient of each item of " The adequacy of the
accounting graduates skills to the requirements of the accounting offices operating in
the Gaza Strip " and the total of this field .................................................................. 46
Table (4.4): Correlation coefficient of each field and the whole questionnaire ........ 48
Table (4.5): Cronbach's Alpha for each field of the questionnaire ............................ 49
Table (4.6): Kolmogorov-Smirnov test ..................................................................... 50
Table (5.1): Sex of the respondents ........................................................................... 52
Table (5.2): Age of the respondents ........................................................................... 53
Table (5.3): Educational qualification ....................................................................... 53
Table (5.4): Educational specialization ..................................................................... 53
Table (5.5): Position .................................................................................................. 54
Table (5.6):.Practical experience ............................................................................... 54
Table (5.7): University Name .................................................................................... 55
Table (5.8):. Means and Test values for “The adequacy of accounting knowledge to
the requirements of accounting offices operating in the Gaza Strip” ........................ 72
Table (5.9): Means and Test values for “The adequacy of the accounting graduates
skills to the requirements of the accounting offices operating in the Gaza Strip” ..... 77
XI
List of Appendices
Appendix A: Questionnaire in English ..................................................................... 89
Appendix B: Questionnaire in Arabic ...................................................................... 95
Appendix C: Interview Questions ........................................................................... 100
Appendix D: Interview Questions – Arabic ........................................................... 106
Appendix E: Referees list ....................................................................................... 110
Appendix F: List of interviewers ............................................................................ 111
XII
List of Abbreviation
AAA The American Accounting Association
AICPA American institute of certified public accountants
BBA The bachelor of business administration
BSC Balanced scorecard
CPA Certified public accountants
HE Higher education
IAESB The international accounting standard board
IES International education standards
IFAC The international federation of accountants
IMA Institute of management accountants
LM Labor market
MAE Management accounting education
MOEHE Ministry of education and higher education
PIOB The public interest oversight board
PNA The Palestinian national authority
PPU Palestine polytechnic university
RORs The rate of return
UNESCO United Nations educational scientific and cultural organization
Chapter 1
The Framework of
the Research
2
Chapter 1
The Framework of the Research
1.1 Introduction:
Accounting has a great importance in economic and social life. Accounting is
considered the cornerstone of any business; all enterprises and companies fully rely
on the accountant since accountants are considered one of the main pillars for the
success of any business. The accountant’s role in today's business environment lies
in capturing, recording, summarizing, and producing financial reports for
management decision making function (ALrahahla, 2006).
Having that said, it is essential that accountants receive the necessary skills,
knowledge, and expertise before entering to the business environment from college,
which leads us to the importance of college in shaping accountants and preparing
them to be engaged in business environment (Kavanagh and Drennan , 2008).
Moreover, one of the main determinant of the success or failure of an educational
system is the strength or weakness of the curricula as well as the intention of the
educational institution to develop its current programs and plans to keeping up with
the labour market needs and to produce efficient and effective accountants.
In general, accounting education focuses on a more theoretical rather than
practical education, and there is a gap between what the students receive in the
university and the requirements of the business environment (Botes and Sharma,
2017).
The American Accounting Association (AAA) Committee (Bedford
Committee) emphasized "the need to formulate accounting curricula in a way that
enables the student to practice analysis, self-education and logical thinking of
accounting problems" (AAA, 1986).
In addition, the study’s objective is to evaluate the quality of the accounting
education curricula in Gaza strip and to assess its compatibility with the labour
market needs, and to assess the extent of contribution of the system in the
enhancement of the accountants' skills, knowledge, and qualifications.
3
"Accounting education in developing countries receives a great interest,
although in America, it requires reform and development. Accounting education in
developing countries is in dire need of reform and development and control to meet
the needs and requirements of the businesses at the desired quality" (Alrewayate,
2007).
1.2 Research Problem:
Businesses today require the availability of highly qualified, skilled, and
competent accountants to process daily financial transactions of the business. Thus,
the need for an effective accounting education system has aroused, and the
availability of an effective accounting curriculum that suits the labor market needs
has become a necessity (Al Hayek, and Al Khasawneh, 2013). An effective
accounting curriculum will most certainly produce highly qualified and competent
accountants with the ability to keep up with market needs. In that context, the
research discusses the following questions:
1. What is the extent of suitability of the accounting curricula with the labor
market needs?
2. What is suitability of the skills of the accounting graduates' to the requirements
of the labor market?
1.3 Research Hypotheses:
To answer the previously mentioned research questions, the following
hypotheses have been developed:
1. The skills of accounting graduates are unsuitable to the requirements of
accounting and auditing firms in the Gaza Strip.
2. The graduates, accounting knowledge is unsuitable to the requirements of
accounting and auditing firms in the Gaza Strip.
4
1.4 Research Objectives:
The research aims to evaluate the accounting education curricula.
As follow:
1_The research aims to evaluate the accounting education plans and
knowledge in Gaza strip.
2_The research also aims to explore the main skills, expertise, and
competencies needed for the labor market, in which the researcher applied the
research to the auditing and accounting offices in the Gaza Strip.
1.5 Research Importance:
The importance of this research is:
1-To direct education institutions toward the reality of the current situation of the
accounting curricula in the Gaza strip, to pinpoint any shortfalls, as well as to
determine the skills and qualifications needed to be delivered to students to keep
up with the labor market requirements, to provide practical ideas that help to
improve the accounting profession by producing highly qualified and skilled
accountants, and to highlight that the study for the universities in Gaza strip and
higher education, and for in scientific researches.
1.6 Research Methodology:
The researcher used the descriptive method approach to conduct the study as it is
one of the most suitable approaches in the study of this phenomenon. The primary
sources of data are on the questionnaire and interviews, designed and set up
specifically for the purposes of the study.
5
1.7 Previous Studies
1- (Sharma, 2017)"A gap in management accounting education: fact or fiction"
This paper aims to collect insights into the gap that persists between management
accounting education (MAE) and practice. "MAE is examined from four
perspectives of the balanced scorecard (BSC), in terms of what is being taught at
tertiary level: customer satisfaction, learning and growth, internal business and
finance. A survey questionnaire was sent to management accountants selected
randomly from a list of practicing management accountants identified by the
Chartered Institute of Management Accountants in South Africa".
The study finds support for allegations that a gap exists between MAE and
practice and indicates that to address this gap, a holistic focus using the four
perspectives of the BSC would be useful to investigate the gap.
2- (Sugahara and Watty, 2016)"Global convergence of accounting education" An
exploratory study of the perceptions of accounting academics in Australia and
Japan
The purpose of this paper is to investigate the overall perceptions of accounting
academics from Japan and Australia about global convergence of accounting
education; and their beliefs about the contextual factors affecting the goal of
global convergence. The sample of this research was which was given a
questionnaire was accounting academics who were teaching at the undergraduate
and postgraduate level in tertiary institutes in Japan and Australia. This study
adapted the questionnaire originally used by Sugahara (2013). The questionnaire
administered in this research asked their overall perceptions regarding the
convergence of accounting education and associated contextual factors.
Findings reveal some similarities and differences across contextual factors that
influence academic perceptions about global convergence. Further the authors
identify a link between academic position and respondent views of global
convergence.
3- (Matar and Noor, 2015)"Advancement of education accounting university to
achieve the conditions set forth in the International Accounting Education
Standards"
6
The aim of the research is to explore the views of the relevant parties, employers
and graduates, to know the extent that the requirements of international
accounting standards are met by graduates of the bachelor's degree program in
accounting from the Jordanian universities and to verify if the results of the last
university proficiency exam came to meet the desired purpose. Learning outcomes
and possessing the knowledge and skills of an integrated accounting system and
employing them to build knowledge are some of those standards.
The study found that by comparing the content of the accounting knowledge
defined by the international accounting standards with the contents of the current
curricula, the curricula cover a large percentage of the courses and subjects
offered. However, the trouble lies in not modifying and developing these topics to
serve the labor market.
There is no period of practical training in the accounting education program in
the real sense of the local environment, so there is no evaluation of the aptitude
and abilities of graduates correctly.
4- (Sikkema and Sauerwein, 2015)"Exploring culture-specific learning styles in
accounting education"
This paper aims at reviewing whether accounting students’ learning processes
were affected by culture in order to provide accounting teachers with practical
guidance when having a culturally diverse classroom.
There wasn’t much emphasis put on culture-specific learning differences
although there was a significant literature thread in accounting education on
student learning. The literature gap is particularly severe when it comes to
practical culture-specific guidance for accounting educators. This paper is based
on three primary inquiries about the role of culture in accounting education: first,
do we know if culture has effects on learning? Second, how much do we know
about culture-specific learning styles in the accounting field? Third, what
implications do culture-specific learning styles carry for accounting educators?
The author surveys culture-specific learning styles literature, after which a more
in-depth analysis of accounting-specific literature is conducted. The author then
7
provides a synthesis of the literature followed by a discussion of the implications
for accounting educators.
The study found that the Culture-specific learning styles have different effects on
the educators such as problems associated with overloading short-term memory,
the importance of prior experience and the role of visual prompts and motivation
among students and educators.
5-(Adaboh, 2014)"An Evaluation of the Bachelor Degree in Accounting Program
in a Ghanaian Private University"
"The purpose of this descriptive quantitative survey study was to find out the
perceptions of students, lecturers, graduates, and administrators of the Bachelor of
Business Administration (BBA) in accounting program in a private university in
Ghana".
In the study, questionnaires were used to obtain quantitative information from
students, faculty, graduates, and administrators of the program as the program
context and implementation.
The study found that these groups performed positively in the context and product
dimensions, they did less, in the input and process dimensions perceived the
program. Again, "the study indicated no significant differences in the perceptions
of the students, graduates, faculty, and administrators of the BBA in accounting
program. In spite of this general agreement by all the respondent groups on the
positive performance, there were specific areas relating particularly to the
provision of additional resources that will require some improvement. These
include the improvement in library resources and facilities, improvement in
classroom facilities, provision of more teaching and learning materials, the
provision of more opportunities for faculty improvement and development, and
improvement in administrative support".
6- (Al-Sharabati, 2014)"Social Capital and Employability in Palestine Challenges
Facing Higher Education" Case study of Palestine Polytechnic University
(PPU) Hebron, Palestine.
This study explores the factors contributing to the unemployment for the
graduates of the Palestinian universities (Palestine Polytechnic University (PPU)
8
as a case study). Semi-structured interviews with employed and unemployed
graduates and with university representatives as well as focus groups with the
last year study students have revealed a range of views about the employability
of the graduates and the university course, which sought to prepare them for the
labor market.
"The findings of the research suggest the need for a university in a country such
as Palestine to expand its educational responsibility by taking on a social capital
curriculum whose principal feature is the establishment of communicative links
between local communities, the university and workplaces".
7- (Al Hayek and Al Khasawneh, 2013)"The Suitability of the Accounting
Education in Private Universities for the Requirements of the Jordanian
Labor Market: A Field Study from the Perspective of Accounting Graduate
Students"
The aim of this study is to identify the suitability of accounting education in
private universities to the requirements of the Jordanian labor market, measuring
the reality of accounting education in Jordanian private universities, identifying
the expectations of accountants about future improvements to the education of
accounting, and identifying the problems of accounting education in these
universities.
The study found that it’s possible for improvements to be achieved in accounting
education which allows meeting the requirements of the labor market, but there
are some difficulties preclude achieving this.
The results of the study showed that the most important Determinants are:
- Not offering any training courses by the university.
- Difficulty in learning the computerized accounting program.
- There is a gap between accounting education and information technology.
- Lack of care about international standards in private universities.
9
8- (Eshmila and ALtrlee, 2013)"The extent of compatibility between accounting
curricula and the requirements of the labor market from the viewpoint of
faculty members and graduates of accounting departments in Libyan
universities"
The purpose of this study is to determine the compatibility between accounting
curricula and the requirements of the labor market from the point of view of
faculty members and graduates of accounting departments in Libyan universities
The researchers used a questionnaire designed to determine the extent of a gap
between the accounting curriculum in the Libyan universities and the needs of
the labor market. The number of questionnaire sheets used reached 230, 188 of
them were for graduates of the accounting departments and 42 were for teaching
departments in the accounting departments of the faculties of economy in Libyan
universities.
The results showed that there was a number of elements that will increase the
gap between accounting education and market requirements work, the most
important elements can be displayed as follows: first there are no joint programs
between universities and economic units in the framework of lifting And
developing the professional competence of accountants. Second the accounting
education program does not include a period of practical training in conjunction
with the theoretical study.
9- (Oueiss and ALqatnani, 2013)"The appropriateness of accounting curricula in
Omani universities to The requirements of the labor market in light of the
repercussions of the financial crisis"
The study was aim to explore the suitability of the educational programs
currently applied in the accounting departments in Omani universities to the
requirements of the labor market and then identifies the appropriate means to
develop these plans so that they are able to face the challenges facing the
accounting profession in light of the repercussions of the global financial crisis.
10
The study sample included three main categories that are closely related to
accounting education: Graduates (accounting specialization) both those working
in the labor market or students about to graduate from a four-year college
, Faculty members working in accounting departments in Omani universities
and Employers.
The study found that the responses of the two study samples indicate that the
accounting educational programs applied currently in the Omani universities are
considered by the groups concerned generally sufficient to provide the graduates
with about 80% of the knowledge, skills and expertise required for the labor
market which include: Skill adaptation to the work environment ,
communication skill, skill work in a team , analytical capacity independent self
reliance ,and skill handling technology.
10- (ALfatimi ,2008)"The role of accounting education in refining graduates
with the necessary skills for the labor market"
The aim of this paper is to conduct a survey of some of the previous studies in
the local and global environment in an attempt to know the most important skills
and experience that the accounting graduate must acquire when he enters the
profession in order to be successful in his work and to know the most important
ways to achieve them.
The researcher concluded that accounting education suffers from many
problems, which in turn have affected the level of competence of graduates of
accounting and their ability in accompanying the modern methods executed in
different fields of business. In order for the accounting departments of the
Libyan universities to qualify graduates and equip them with the competencies
and expertise necessary for the labor market, this needs the improvement of the
accounting education efficiency through ongoing development of its
components.
Emphasis should be placed on the continuous improvment of curricula that
incorporate dimensions consistent with modern developments such as
information technology and capital markets, in addition to raising the quantity
and quality of non-professional subjects received in accounting curricula. The
11
faculty members have to be encouraged to improve their teaching methods
through providing means of supply and information technology of all kinds, and
enable them to attend training courses and scientific conferences in the scientific
and educational fields, as well as to provide modern books and periodicals, in
addition to promoting scientific research.
11- ( Kavanagh and Drennan, 2008)"What skills and attributes does an
accounting graduate need? Evidence from student perceptions and
employer expectations"
The study states that many stakeholders argue whether the accounting graduates
need to have more developed skills which allow them to get a good career in the
accounting profession. This study employs different methods to examine
perceptions and expectations of two major stakeholders: students and employers.
The study used both quantitative and qualitative (Minichiello et al., 1995) data
collection 322 graduating students in 3 universities in Australia, in addition to 28
practitioners from many organizations and industries which employ accounting
graduates.
The results show that students are getting more aware of employers’
expectations about the communication, analytical, professional and teamwork
skills. The employers are still desiring a good understanding of basic accounting
skills in addition to strong analytical skills, but they’re also asking for more
‘business awareness’ and knowledge related to the ‘real world’. It was reported
by students and employers that the most important non-technical and
professional skills were not developed adequately in the university accounting
programs.
12- (Bu Fares, 2007)"Professional Accounting Education: Current Reality and
Prospects"
The study dealt with two aspects. The first discusses the reality of professional
accounting education in Libya in order to identify the problems facing it and
propose suitable solutions for its development through the adoption of the
professional accounting education program adopted by the International
Federation of Accountants.
12
The study reached a number of problems that have been derived from studies
conducted in the local environment in the near term and the most important
problems is the weakness of the curriculum of accounting education and
traditional methods of teaching and the absence of a period of practical training.
In addition, the paper introduced the requirements of professional accounting
education standard in three axes: vocational education curriculum, teaching
methods and practical experience, when comparing the reality of accounting
education in Libya, standards were found deficient.
The researcher recommended, to solve the lack of conditions for enrollment in
accounting education that the applicant have an appropriate level of capabilities,
and modify and develop accounting knowledge in the accounting curriculum by
studying the requirements of the labor market. Bu Fares suggested also
Developing teaching methods and including a period of training in or with the
theoretical study.
13- (ALrahahla, 2006)"Evaluate of teaching the accounting in Al Al-Bayt
University"
bThis research aims to evaluate the study plan and the teaching method in the
accounting department at Al-Bayt University and the extent to which they agree
with the philosophy of the university, its mission, and the requirements of the
age by answering a set of questions: What are the skills and competencies
acquired by the student during his studies? What are the deficiencies in the study
plan? Do the courses offered coincide with the philosophy of the university?
Content analysis was used for the study plan, and meta-statistics for data
analysis. A survey questionnaire was distributed to all students expected to
graduate in the academic year 2004/2005 The number of valid questionnaire
sheets to analyze was (60) out of (85); ie, (71%) of the total.
The study found the scarcity of computerized materials in the plan, especially in
subjects of specialization, or materials that provide students with the skills
necessary to use information technology in accounting where one accounting
course is taught using computer.
Students believe that their knowledge of International Accounting Standards
and their subsidiaries, issued by the International Federation of Certified Public
13
Accountants and the Institute of Internal Auditors, is mediocre. They are not
taught in specialized courses, but are exposed to some of the relevant subjects.
14- (Watty, 2005)"Quality in accounting education: what say the academics?"
The study provides a view of quality in accounting education from the
perspective of a critical stakeholder group – academic accountants. The
identification of this view in riches the growing discussions around quality, and
how it is assured in higher education.
In the methodology used in the study though applying a certain framework that
determines quality in higher education to an accounting context, academic
accountants at 39 Australian universities received a postal survey questionnaire
in order to collect data about their opinions of the quality in accounting
education. The results show that academic accountants see quality, as actually
determined and promoted in their working environment, in a different way from
their opinions about how quality should be defined and promoted. Therefore,
quality improvement systems can be designed in a way that guarantees the
quality addressed in accounting education, instead of the quality that should be
promoted. These findings fill the literature gap through identifying the opinions
about quality in accounting education from an essential stakeholder group –
academic accountants.
14
Comments on previous studies :
There is a growing demand by all stakeholders (teachers, students, employers,
governments, and society) that universities and colleges be more accountable in
preparing their products for the challenges of the 21st century. The studies show how
accounting practitioners assess the performance provided by tertiary institutions to
address the needs of a changing business environment and provide insights into the
alleged gap that persists between accounting education and Practice. The curricula
of the Arab universities in general are considered as the main foundation for
achieving the desired objectives of the university accounting education process.
Therefore, the curriculum makers should keep pace with the era of economic
openness and practical development in order to develop the needs of this era and
keep pace with the developing countries in this field. In addition, employers are
looking for a large set of skills and characteristics that new accounting graduates
should have in order to be more competitive in the field despite that many countries
face a lack of skills in the area .
Finally the studies of accounting education around the world urged to alter
curriculum to produce accounting graduates with a broader set of skills and attributes
encompassing more than purely technical accounting expertise, and the studies
examined graduating students views about the important skills and features to their
career, with paying more attention to developing these skills during their academic
life . The study is unique and different from other studies in that it seeks to study the
perceptions of graduates about the skills required and important for the labor market,
as well as the perceptions of employers. It also and develops ideas and offers them to
enrich scientific research and benefit from them when developing the accounting
curriculum.
15
Chapter 2
Accounting Education
and Labor Market
in Palestine
17
Chapter 2
Accounting Education and Labor Market in Palestine
2.1 Introduction
"Accounting is, above all, a human practice, and like all human practices it
is based on human interaction. Such interaction is grounded in what went before –
both individuals and organizations may be regarded as “learners”, whose current
thoughts and actions are to a large extent the effect of their own past and the past of
the societies and settings in which they live and interact. This is true of all human
behavior, and accounting is no exception. The intuitions that shape the decisions of
preparers, users and auditors, and the financial and management information that
they use, are the product of experience" (Carnegie and Napier, 2012).
The labor market is now dependent not only on the graduates' degree, but also
on the graduate who has the experience of giving priority to joining the labor market
as soon as possible. If you want to be on the list of employment or employment
offices whether these offices are at home or exterior, you must develop your abilities
to qualify yourself well before thinking about joining the labor market; you must first
know the requirements of the market well so you know what to do in developing
your scientific and practical abilities.
Many colleagues' accountants ask what is the way to raise their professional
level in light of what is known? The study in colleges does not provide them
sufficient practical training and basic skills, and therefore find it difficult to join the
work. University education is the cornerstone for the advancement of the labor
market and that all you have learned from the basics of those sciences in the
university stage is very important and useful and helps in understanding your work as
a good accountant because accounting deals with the economic reality in various
fields of economic activities .
Accounting is seen by the American Institute of Certified Public Accountants
(AICPA) "as a service activity. Its function is to provide quantitative information,
primarily financial in nature, about economic entities that is intended to be useful in
making economic decisions—in making reasoned choices among alternative courses
of action." The profession offers accounting, bookkeeping, tax preparation, auditing,
18
and financial information to help people make better decisions. The key function of
accounting then is to provide “information services” in an information age (Cheng,
2007).
2.2 Accounting Education :
"Accounting education can be considered as experience, as practice in
learning to learn, and as part of education for business. Accounting techniques are
important as parts of a data-processing apparatus, providing deeply significant data
regarding enterprise prior experience. The objective of accounting is to provide
insight into the results of management decisions. The aim of accounting education is
to help students learn to learn to become professional accountants" (person, 2016).
Accounting is not merely the language of the enterprise, informing
supervisors, but a significant mover of a country’s economic development. It is a
service activity whose purpose is to divulge information, especially financial and
accounting information, to help individuals, investors, businesses, and policy makers
make better financial decisions.
Accounting education can be defined as educating the students in
determining, collecting, recording, summarizing, reporting, analyzing, and auditing
the data that will steer the decisions in business (Mustapha, 2011).
The accounting profession, like many others, has not been unaffected by
rapid economic and technological developments of national and global proportions.
Pressures for change come from many sources, including globalization, advances in
technology, business complexity, societal changes, and the expansion of stakeholder
groups, including regulators and supervisory bodies as well as the broader
community (Zraa, Kavanagh, & Hartle, 2011).
In spite of the strides made in the worldwide reform in accounting education,
there are researchers who still take the position that, currently, accounting education
as a model has failed to focus on developing graduates for successful careers
worldwide. (Zraa et al. 2011) Further Opine states that “whereas accounting
education should enable students to possess the necessary skills for the work place, it
seems that accounting literature still has debates on what necessary skills the
19
graduates should possess and how these skills can be delivered to them”. It is worth
to note that recent reviews in accounting education literature in the United States by
some scholars in the field since 1991 have provided research knowledge in
accounting education practices. Additionally, the studies and the reviews have helped
to identify gaps in the literature and practice that will ultimately encourage improved
accounting education, something that most educators and practitioners have
clamored for.
For instance, in the last two reviews by Apostolou, Hassell, Rebele, and
Watson (2010) and Apostolou, Dorminey, Hassell, and Watson (2013), attention was
drawn to several areas that needed strengthening in accounting education. Apostolou
et al. (2013) stated in one of their conclusions that “the literature consistently shows
that core professional competencies (e.g., communication, analytical skill, critical
thinking) are important for success in accounting”. They also pointed out that
offering students opportunities to interact with professionals, through internships,
service learning, and mentoring are very important in developing students’
professional skills. These reviews and the determination of practitioners and
educators to improve the training of accountants globally should give reasons for
hope that things will only get better ( Adaboh, 2014 ).
2.3 The Objectives of Accounting Education :
The purpose of accounting is to accumulate and report on financial information about
the performance, financial position, and cash flows of a business. This information is
then used to reach decisions about how to manage the business, or invest in it, or
lend money to it. This information is accumulated in accounting records with
accounting transactions, which are recorded either through such standardized
business transactions as customer invoicing or supplier invoices, or through more
specialized transactions, known as journal entries.
Once this financial information has been stored in the accounting records, it is
usually compiled into financial statements, which include the following documents:
Income statement
Balance sheet
20
Statement of cash flows
Statement of retained earnings
Disclosures that accompany the financial statements
Financial statements are assembled under certain sets of rules, known as accounting
frameworks, of which the best known are Generally Accepted Accounting
Principles (GAAP) and International Financial Reporting Standards (IFRS). The
results shown in financial statements can vary somewhat, depending on the
framework used. The framework that a business uses depends upon which one the
recipient of the financial statements wants. Thus, a European investor might want to
see financial statements based on IFRS, while an American investor might want to
see statements that comply with GAAP ( Bragg, 2017).
Therefore, changes have also happened on the essential skills for professional
success (Karr 2005; Power 2003). Mustapha (2011) has examined some previous
studies on accounting education, observing that the developments cited below are of
some importance in the construction of accounting education standards (Adaboh,
2014) .
2.4 Higher Education in Palestine :
Educational development in Palestine is a unique, rich, and challenging
experience; unique because the Ministry of Education and Higher Education
(MoEHE) was built from scratch and this make, it one of the few places that do this.
Because of the eagerness and motivation of the Palestinians to learn, challenges are
many as Palestine is not yet an independent country and is witnessing conflict on a
daily basis. Education is an essential cornerstone of enabling the society and has
always been a major factor giving the Palestinian society more power to handle and
overcome crises, are the levels of individuals and the whole society.
Rates of education in Palestine were the highest in the Middle East and North
Africa. Although Palestine is considered as a low-economy country among medium-
income states, its educational performance is the most advanced compared to
countries of the same category (Al Subu, 2009) .
21
2.5 Quality of Higher education :
"Despite improving educational participation, the quality of the education
system has been criticized, particularly in the sense that it does not adequately
prepare graduates for the future job market. A report commissioned by UNESCO
notes that the Palestinian educational system does not do enough to promote active
learning, with the Tawjihi (final examinations for high school pupils) being a classic
example of testing by rote learning". (UNDP, 2009) .
2.6 What is Labor Market :
The labor market is a community in which all parties interested in
employment are found. These parties combine the owners of companies, jobs offices
or employment offices, among persons seeking jobs that are free of young people or
those with experience. The labor market is like many other markets that are
interested in supply and demand. For example, There are owners of companies or
institutions who want to employ a number of specific disciplines with good skills
have introduced these jobs in the labor market and therefore have those disciplines
and skills required, and this is called the process of supply and demand . A labour
market is the place where workers and employees interact with each other. In the
labour market, employers compete to hire the best, and the workers compete for the
best satisfying job . Or is a data about the supply of and demand for labour within a
specific area ( i.e geographic region or sector ) . LM includes economic , social and
demographic information about workers and potential workers and the relationship
of that data to the operation of the boarder economy. It provides insight into current
job opportunities and the specific needs of local employers. It may also provide
historical trends and forecasts of labour market conditions ( Alberta, 2006).
Labor Market Requirement :
The requirements of the labor market are now more than the previous, where
there are essentials to be found in the person who wants to join this market and the
first you should know is how to deal with the computer since most of the work is
based on the use of modern technology instead of using the paper and pen.
Everything is written on the computer second, that the knowledge of English
language is a requirement and this is because of the many jobs that rely on this
22
language in its work. Like all work related to the Internet, you must before thinking
about joining the labor market should know these basics well, so you do not have to
wait so much to get the job (kate, 2009)
2.7 Relevance to the needs of labor market :
To what degree is the Palestinian Higher Education System relevant? That is
to say, to what extent will the higher education system support the economic growth
and enhance the individuals welfare? Does the higher education system in the West
Bank and Gaza Strip graduate students who meet the needs of the labor market and
the local economy in quantity and quality?
Relevance means the degree of correspondence between the educational
objectives and the overall objectives, needs and priorities of the West Bank and the
Gaza Strip related to the economic growth and enhancing welfare of the area. (Al-
Sharabati, 2014 ).
It is quite difficult to determine if there are potential future gaps between the
number of college and university students who graduate in the West bank and the
Gaza Strip each year, and the number of graduates needed to meet the requirments of
a growing economy because of the absence of a variety of statistics and econometric
projections.
Moreover, looking at the social capital aspect, we can see that there are
relationships between the HE institutions and the labor market from one side and
between HE institutions and their students on the other side, but these relationships
are not well planned or institutionalized. A better understanding of the quantitive and
qualitive gaps between the supply and demands for graduates can be gaind through
gathering, analyzing and resolving labor market data then connecting these to the
supply of human resources in the West bank and the Gaza Strip (Al-Sharabati, 2014
).
Collecting, modeling, and analyzing labor market data and linking these to
the supply of human resources in the West Bank and Gaza on the macro and on the
institutional levels allows for a better understanding of the quantitative and
23
qualitative gaps between the supply of and demand for Palestinian HE graduates. As
a result, it is possible to subedit suggestions to bridge that gap (Nicolai, 2006).
Palestinian universities play a major role in the academic preparation of tens
of thousands of Palestinian students for civic and professional life. Although the
significance of this role is clearly recognized, education at the university level in
Palestine now faces a number of challenges. Palestinian universities must use their
influence in the areas of economic, cultural and scientific research to facilitate and
speed the processes of empowerment and development. Universities and their
academic teams are required to become a major catalyst for the creation of a
qualified professional workforce, both adaptive and innovative, which will propel the
national economy forward and stabilize Palestinian institutional infrastructure.
Palestinian education at the university level is demanded to keep up with
scientific and technological trends throughout the world. "Universities must become
financially self-sustaining, and shall maintain close ties to the Palestinian private
sector to ensure that programs of study reflect the needs of society. They assume a
more proactive role in the dissemination of progressive thought and cultural
openness, while promoting respect for Palestinian traditional values and the national
character. If universities succeed in meeting these challenges, social advancement
and qualitative gains in empowerment will be assured" (Al-Sharabati, 2014 ).
2.8 Relationship between Accounting Education and Labor Market
Requirements :
The quality of the accounting profession in meeting the requirements of the
labor market is linked to the quality of education and accounting training. The
relationship between them is reciprocal. As long as environmental variables dictated
the need for changes in the requirements of the labor market from focusing on
quantity to focusing on the quality component, and the skills required by accountants
working in these markets are not limited to the technical aspects only, but to focus on
the aspects of thinking and creativity to be able to control these new markets. So the
university accounting education is an important building block for these goals and
must be directed towards meeting the immediate and future needs of educating and
qualifying students to work effectively at graduation and in broad areas of the labor
24
market. It was necessary to diagnose and assess the current reality of university
accounting education to identify the strengths and weaknesses in its programs to take
into consideration that this is a means to continuously improve and develop these
programs (Hasan, 2008).
2.9 International accounting education :
Accounting standards are models that provide general guidance and
rationalize educational practices in accounting education. These standards and other
publications that help rationalize accounting education practices are issued by the
International Accounting Standards Board (IAESB). This Council is affiliated with
the International Federation of Accountants (IFAC) and was formerly a committee
on the standards of accounting education. The need for international standards in
accounting education can be identified During the role that qualified accountant can
play in achieving the mission of the International Federation of Accountants
The International Federation of Accountants (IFAC), has a mission that was
stated in its constitution that is “to serve the public interest, strengthen the
accountancy profession worldwide and contribute to the development of international
economies by establishing and promoting adherence to high- quality professional
standards, furthering international convergence of such standards, and speaking out
on public interest issues where the profession’s expertise is most relevant.”Tthe
IFAC Board attempts to fulfill this mission by establishing the International
Accounting Education Standards Board (IAESB) to work as an independent
standard-setting body under the auspices of IFAC and subject to the oversight of the
Public Interest Oversight Board (PIOB( .
The IAESB develops and promotes standards, practice statements,
information papers and other information documents on pre-qualification education
and training of professional accountants and on continuing professional education
and development for members of the accountancy profession that are for the public
interest and under its own authority. The IFAC Board has decided that the
assignment of the IAESB as the responsible entity, under its own authority and
within the limits of its competence, will be helpful for the public interest in achieving
this part of its mission .
25
The IAESB acts as an incentive in joining the developed and developing nations in
addition to nations in transition. Moreover, it helps in developing the accountancy
education programs around the world, especially in places where this will help in the
economic development. The IAESB’s major part is handling the professional
knowledge, skills and professional values, ethics and attitudes of the accountancy
profession to serve the public interest ."International accounting education standards
board " terms of reference_March(2010) .
The IAESB’s objective is to serve the public interest by :
Finding a series of high quality criteria and other publications reflecting good
practice in the education, development, and assessment of professional accountants;
Enhancing the adoption and application of the International Education Standards;
Promoting education standards to see to what extent the International Education
Standards are implemented; and fostering international debate on some raising
issues related to the education, development, and assessment of professional
accountants .
IAESB contributes to the achievement of the International Federation of
Accountants (IFAC) mission by establishing the foundations and controls for the
preparation of qualified professional accountants according to the specifications set
by IFAC.
2.10 Framework for International Education Standards (IES: (
The Framework for International Education Standards for Professional
Accountants, establishes the concepts that the International Accounting Education.
"Standards Board (IAESB) used in its publications, is intended to assist International
Federation of Accountants (IFAC) member bodies in the direct or indirect exercise of
responsibility for the education and development of their members and students. It
also aims at enhancing the understanding of the work of the IAESB by a wide range
of stakeholders. These include: Universities, employers, and other stakeholders who
play a part in the design, delivery, or assessment of education programs for
26
accountants; regulators who are responsible for oversight of the work of the
accountancy profession; government authorities with responsibility for legal and
regulatory requirements related to accounting education; accountants and prospective
accountants who undertake their own learning and development; and any other
parties interested in the work of the IAESB and its approach to developing
publications on accounting education (International Federation of Accountants,
2010) IFAC member bodies in countries around the world are expected through the
IES to guide and promote professional accounting education and practice. The
IAESB applies the concepts set out in their framework in developing IES and expects
member bodies in the absence of their own concepts to “apply these concepts when
designing, delivering, and assessing education for professional accountants“".
Currently, there are eight IES covering varied areas such as:
1. Entry requirements to a program of professional accounting education.
2. Content of professional accounting education programs.
3. Professional skills and general education.
4. Professional values, ethics and attitudes.
5. Practical experience requirements.
6. Assessment of professional capabilities and competence.
7.Continuing professional development (program of lifelong learning and continuing
development of professional competence) .
(International Federation of Accountants, 2010) (Adaboh, 2014).
2.11 Qualified accountants with professional skills :
The Institutions of higher education come in the forefront, through the
development and adoption and follow-up methods of education based on proficiency
in professional preparation, those focusing on learning Professional skills Which
were called by professional organizations, most notably the International Federation
(IFAC, 2003) .
In this context , the International Standard (IES3: Professional Skills) are
required, which requires accountants to own when they enter General Education that
27
can contribute to a professional work environment. It also shows how public
education is important in developing these skills.
These skills can be divided in to five main categories as follows:
1. Intellectual skills .
2. technical and practical skills .
3. personal skills .
4. communication skills .
5. organizational skills and business management .
These skills are explained below :
(A) Intellectual skills:
Intellectual skills help the accountant in anticipating, drawing conclusions,
solving problems, making decisions and having good judgment in complicated
situations. Intellectual skills include the ability of identifying, gathering, organizing
and understanding information from different sources, the ability to explore,
research, and logical and analytical thinking , critical analysis, and the ability to find
out and provide solutions for complex problems that may be in uncommon areas.
(B) Technical and practical skills:
General skills in addition to specific accounting skills combine together to
form the technical and practical skills. These contain the ability to conduct
mathematical and statistical applications, mastering information technology, in
addition to the ability of analyzing risk, measuring accounting and non-accounting
information, and preparing financial and non-financial reports.
(C) Personal skills:
Personal skills are related to the behaviors and professional attitudes of
accountants, so working on developing those individual skills helps to learn and
improve the personality of the accountant. They include the ability to self-manage
the accountant, the entrepreneurial spirit and self-study capacity, in addition to
28
having the ability of choosing and prioritizing within limited resources, the ability to
regulate work in order to have commitments fulfilled at certain times, the ability to
anticipate and adapt to change in the business environment, and the ability to
consider the effects of values, ethics and professional attitudes in the process of
making decisions .
(D) Communication skills:
Communication skills help the accountant in working with other people for
the benefit of the organization, receiving and imparting information, and making
effective decisions. They include the ability to work with others in a consultative
process to confront and resolve conflicts, to interact with intellectually and culturally
different people, to work effectively in multicultural settings, to find possible
solutions and accords in professional situations, to offer and discuss points of view
and to stand for them effectively through formal and informal communication, both
written and verbal, in addition to the ability of effective listening and reading,
including being sensitive to the cultural and linguistic differences.
(G) Organizational skills and business management:
It’s getting more important these days for the accountants to acquire the
appropriate organizational skills and business management. The accountants
nowadays have to play an effective role in enterprise management processes. Their
previous role was the provision of the data which is used by others; however,
accountants these days are mostly part of the decision-making process. As a result,
they must know all the aspects through which the organization operates.
Organizational skills and business management include strategizing, project
management, human resources management and resources, decision making, in
addition to the ability of organizing and devolution to motivate and improve human
resources, possess leadership skills, and have the ability to discriminate when making
professional judgments.
Professional accounting education, which imparts knowledge, skills, values,
and professional ethics, is education based primarily on public education .
"International accounting education standards board" of reference_March(2010).
Chapter 3
Accounting Profession
in Palestine
30
Chapter three
Accounting Profession in Palestine
3.1 Introduction:
The extrapolation of the history of accounting and its reality indicates that it has
been and continues to be concerned with the issue of meeting the needs of groups of
interest to make economic decisions. This information is prepared for a set of
accumulated accounting knowledge, consisting of a set of assumptions, principles and
prevailing standards. Accounting is the means to help make the right economic
decisions through the information provided by the financial statements prepared for the
needs of different users. In this chapter we talked about accounting profession in
Palestine through the display of
The reality of accounting and auditing profession in Palestine,
The nature of the work of accounting and auditing companies in the Gaza Strip,
The institutional framework for the auditing profession in Palestine,
Accounting and auditing firms working in the Gaza Strip;
And the need for complementarity between the accounting profession and
accounting education.
To reach this goal, accounting must achieve several functions:
1. Conducting an accounting measurement.
2. Documenting of data and information resulting from the measurement process then
storing them.
3. Providing information generated from the measurement process to users.
These functions are integrated with each other to achieve the goal of accounting,
and none can be fragmented or neglected at the expense of the other, because that
distances them from the target.
There is no doubt that accounting began as a profession at first, just like other
professions such as medicine, engineering, and law. The first work of accounting
started more than 1411 years BC, since the humans learned reading and writing and
31
then practiced accounting work because they were afraid of error or forgetting the basic
information (AL-Dowud, 2014).
3.2 The reality of accounting and auditing professions in Palestine
The accounting profession always played a vital role in the economic
development, and is related highly to the economic and social field. In the times
when some economic and social progresses are witnessed, developments in the
accounting profession are found. In Palestine, we live in a state of economic
instability, the existence of Israel that puts its hand on our wealth and controls our
land and skies and ultimately controls the development of our economy and this
negatively affects the development of the accounting profession.
In the past, the upward level of the accounting profession varied between the
West Bank and the Gaza Strip. In the Gaza Strip, the economy was heavily linked to
the Israeli economy, so our Strip lacked large economic projects that needed
accounting. Israel did not allow any economic project to compete with Israeli
economic projects, and prevented any Palestinian investor to think of investing in the
Gaza Strip. All this led to a decline in demand for the profession of accounting,
which killed the incentive for accountants to upgrade and develop, and most of the
work of accountants was restricted to the field of taxation (Saleh, 2008).
"The accounting profession in Palestine not treated as an independent
profession with its own entity but as a subordinate profession dictated by some legal
considerations that make some people see it as a means of tax evasion rather than a
useful information system that helps the establishment to carry out its functions of
planning, monitoring and decision-making.
This view has been stabilized in our Palestinian society because the services
of the accounting profession are intangible and difficult to be measured because of
their exaggerated focus on the procedural aspects at the expense of creativity, to the
extent that the accountant's personality was eroded in the personality of the account
clerk or bookkeeper. The low social outlook of the accounting profession in Palestine
has been reflected on the appreciation of the official bodies of the importance of its
role in the development process, so it has been assigned legal roles in this area on the
basis that the accounting systems are unable, in their current situation, to provide
32
appropriate information necessary for the development and implementation of
economic plans. The beginning of the accounting and auditing profession in
Palestine dates back to the thirties of this century. In contrast, the profession began to
appear in Jordan since 1943, where accounting services were provided before this
date in Jordan by Palestinian auditors from the West Bank of the Jordan River;
however, the first Arab-Israeli war in 1948 and the resultant Palestinian emigration
led to the transfer of the profession from Palestine to Jordan, where the companies
and banks moved their business centers from Jerusalem to Amman and thus moved
accounting and auditing the companies and offices."(Helles, 1997).
The accounting and auditing profession in Jordan and Palestine was dealt
with by the laws and regulations that were created as a result of the developments in
the Arab region during the last five decades of the last century. Until the early 1960s,
there were no laws regulating the profession of accounting and auditing except in
1961, Law No. 11 of 1961, which dealt with the profession of auditing without the
profession of accounting, and worked at the level of the private sector without the
public sector and dealing with procedures, rights and duties without setting standards
for the profession. The law was applied to the Palestinian West Bank and was not
applied to the Gaza Strip until January 1947 when a presidential decree was passed
on the applicability of the law of practicing auditing profession No. 11 of 1961 to all
Palestinian territories.
"In Jordan, Law No. 11 of 1961 was repealed after the issuance of the
Auditing Law No. 32 of 1945, which attempted to regulate the accounting and
auditing professions in Jordan due to the absence of accounting standards or local
auditing evidence in that period. Under the Law of 1945, two regulations were
issued: The first was the classification system of Auditors No. 31 of 1946, and the
second was the system of the Association of Auditors of Jordan No.42 of 1946,
which was established by the law. It established a branch in the West Bank known as
the Association of Palestinian legal Auditors.On the other hand, in March 1974, an
association was established in the Gaza Strip, known as the Association of Certified
Accountants and Auditors in the Gaza Strip, resulting in a greater attention to the
auditing profession in the West Bank in addition to a greater attention to the
accounting profession in the Gaza Strip."(Helles, 2000).
33
The role of these associations was limited to the trade union and political
roles in addition to the development of the abilities of accountants and auditors
through various training courses, without giving them any significant role in
organizing the profession prior to the issuance of the said decision No. 9/2004, which
gave some kind of role to the Association of Auditors in the Gaza Strip without the
other professional associations (Al-Daoud, 2014).
3.3 The nature of the work of accounting and auditing firms in the Gaza
Strip:
The auditing profession declined to its lowest levels after the Israeli
occupation of the Gaza strip. It was subjected to a great negligence for a long time
because of the weak economic activity in the Gaza Strip, the lack of investment and
public shareholding companies, and the lack of the proper development of the
profession. After the imposition and application of the value added tax by the Israeli
occupation on the Gaza Strip by military order; the accounting offices were
recovered and their number increased in June 1995 to 45 offices (Helles and Jarbou,
2001).
In this period, the accounting profession for tax purposes emerged. The unfair
taxation policy pursued by the occupation authorities has made tax services one of
the top concerns of accounting firms and at the top of their duties. The result was that
so many had a misconception that accounting without tax is an absence of a
profession.
After the return of the Palestinian National Authority and the beginning of the
formation of companies and economic institutions and the proliferation of banks and
financial institutions, there was an urgent need to increase the interaction of the
accounting profession using various working styles to keep in line with the changes
occurring in the new economic activity. However, most of these offices tend to be
small in terms of share capital, ownership and business volume.Most of these offices
are owned by people who are often single accountants. Few of these offices belong to
major accounting firms such as Talal Abu Ghazaleh International, Saba Auditing
company.
34
With the remarkable development of these offices, we must distinguish
between several types of audit, administrative and consulting services provided by
these offices, including: (Jarbou,2004)
A- Auditing in accordance with the approved auditing rules and standards.
B- The development of financial and accounting systems and other administrative
systems, such as employees' affairs and so on.
C- Counseling in accounting and financial affairs.
D- Tax consultations.
E- Consulting in the design of cost systems.
F- Preparing feasibility of new projects.
G- Providing assistance in establishing new companies.
By analyzing the nature of the services provided by the accounting and
auditing offices operating in the Gaza Strip and determining their percentage, it was
found, through the study, (Jarbou, 2004), that the accounting services take the largest
share of the work of those offices, followed by tax consultations and then comes in
the third place the auditing services and Feasibility studies.
It is possible to say that the level of auditing as a profession and its demand is
still in its minimum. The social outlook of the profession of accounting and auditing
is still low in general and the profession is viewed as a tool of tax evasion. The
accounting and auditing offices still face many problems and obstacles as follows:
(Palestinian Accountant Directory)
1 –The unfair competition between the auditors, especially on the subject of
determining fees.
2- Lack of commitment to the ethics of the profession and the code of professional
conduct.
3- Lack of trust between tax departments and accounting and auditing offices, where
the final accounts submitted by the auditing offices are ignored and based on the
discretion of the tax department.
35
4- Companies deployed in the Gaza Strip take a family character (individual projects)
and this role reduces the demand for auditing services and reduces the progress of
the profession, and leads to the intervention of the administration with its negative
impact on the independence of the auditor.
3.4 Institutional framework for auditing profession in Palestine:
There have been several attempts to develop the profession both in the
enactment of laws and legislation or through the establishment of specialized
professional associations which represents the institutional framework for the
auditing profession in Palestine.
An overview of the role of these associations can be given as follows:
1-Association of Palestinian Accountants and Auditors.
2- Palestinian Association of Certified Public Accountants.
3.4.1 Association of Palestinian Accountants and Auditors:
The Association of Certified Accountants and Auditors in the Gaza Strip was
found in March 1979 and was officially registered in July 1980. At the beginning of
1998, the Statutes of the association were amended and a new system was adopted and
approved by the Ministry of the Interior in the Palestinian National Authority.
Following the new statutes, the association served all the governorates of the country,
after it belonged to the people of the Gaza Strip according to the old system. Thus, the
association has two registers: one of auditors and another register of accountants. The
Palestinian Accountants and Auditors Association has the right to issue a license to
practice the profession according to the standards stipulated in the statutes of the
association, and it has the right to own and dispose funds and rights according to the
provisions of the Law of Charitable Associations and NGOs No. 1 for the year
2000.The headquarter is located in Jerusalem while the temporary headquarter is in
Gaza City and has major centers that are located in the cities of Gaza and Ramallah,
and the association can have branches in any part of Palestine.
1. Raising the level of the profession and establishing appropriate rules for practicing
it according to scientific and practical standards and assets.
36
2. Raising the professional level of the accountant and auditor using all ways and
means to ensure that.
3. Finding proper solutions to various problems and professional issues.
4. Developing the spirit of cooperation among the members of the Association and
trying to take care of their affairs.
5. Gathering all the accountants and auditors, in attempt to preserve their rights and
defend their legitimate interests.
6. Public awareness of the importance and benefits of proper accounting application.
In accordance with Article (5), the Association stipulated the following conditions for
membership:
1. To have full civil eligibility.
2- To be of good reputation and conduct without any final disciplinary decisions
against honor, reputation or trust.
3- To have a bachelor's degree in commerce from an accounting department from one
of the recognized universities or institutes or equivalent in the same department,
provided that the equivalence is issued by the competent ministry.
4- To pay the subscription and membership fees, then to perform the vow. The date of
payment is the date of commencement of membership (Abu_Hayn, 2005).
The number of members of the association has grown from 80 members in
1983 to1286 members within a decade, and has reached today to 2538 members
(Helles and Miqdad, 2000).
3.4.2 Palestinian Association of Certified Public Accountants :
The Association of Palestinian Certified Public Accountants was established in
1986 in the West Bank as a branch of the Jordanian Auditors' Association, which was
established under Regulation No. 42 of 1986, and by the decision of the Government of
Jordan in 1988.After the disengagement from the Palestinian territories, the branch of
the association was living in a legal vacuum even after the arrival of the Palestinian
Authority in mid-1994. At the end of 1997 and the beginning of 1998, intensive and
coordinated efforts were made between a group of accountants in the Gaza Strip and
the Board of Directors of the branch located in the West Bank, where a statute was
37
established for the Association of Palestinian Legal Auditors until the Association
became a reality. Thanks to the efforts made by the Undersecretary of the Ministry of
Finance who presides over the assembly at the current session (1998-2000) (Helles
and Miqdad, 2000).
3.5 Accounting and auditing offices working in the Gaza Strip.
The preparation of accounting and auditing offices working in the Gaza Strip
has developed with the development of the accounting and auditing profession and the
development of relevant laws and regulations. After the imposition and application of
the value added tax by the Israeli occupation on the Gaza Strip by military order, the
accounting offices recovered and increased in June 1995 to 45 firms. The number of
accounting offices has doubled with the arrival of the Palestinian National Authority
(PNA), with a total of 106 offices and auditing firms, some of which are branches of
major international accounting firms such as Talal Abu-Ghazaleh International and
Saba Auditing company. Most of them are small-sized offices in terms of share capital,
ownership and business volume, and the office is owned by only one accountant. 10%
of these offices only bear the character of a company.
It is worth noting that this number of accounting and auditing offices is
approved and registered with the Offices Committee of the Palestinian Accountants
and Auditors Association. Not all of them are operating. Some office owners have
closed their offices to work in government jobs with the Palestinian Authority. The
working offices are 87 offices and the remaining 19 are non-functioning. (Helles and
Miqdad, 2000)
3.6 The need for complementarity between the accounting profession and
accounting education
The Palestinian economic development will be effectively benefited from the
integration between the accountants and auditors professional organization and the
accounting education, and this will ensure optimal utilization of resources. All of these
38
facets affect and are affected by each other and are all influenced by the current
economic, political and social factors. Having an integrated education system that plays
a major role in preparing qualified accountants, moreover, it helps the accounting to be
an effective tool of monitoring and planning and this will lead into having a good part
in the economic development at both the level of economic unity or at the national
level. As a result, it’s required from candidates for the profession of accounting and
auditing around the world to pass formal examinations that cover areas of financial and
administrative accounting, auditing, information technology, in addition to taxes and
commercial law. The conference in Amman in 1990 stressed that it’s necessary for the
profession of accounting and its employees to be upgraded locally and in the Arab
world, and to enact legislations governing the profession locally with examining its
compatibility with the needs of globalization. In addition , it focused on introducing the
standards of accounting and international auditing and modifications to them and their
alignment with the needs of globalization, and identifying the effects of the information
revolution on the accounting environment locally and at the Arab level. Finally, it
emphasizes introducing the liberalization of services trade and its impact on the
accounting profession, and narrowing the breach between the needs of the market and
the outcomes of academic education in the context of globalization. (Mdoukh, 2013).
The accounting profession needs to be maintained and developed more and the
accountants should be qualified in an adequate and thoughtful way. This level of
qualification can be achieved by universities and professional institutions through
developing best strategies and mechanisms of accounting education, in addition to
reviewing the content of the subjects, methods and techniques of teaching and
education with a focus on information and communication technology.
Furthermore, people who participated in the first accounting conference have
underscored the need to set up a high basis for providing a license in practicing the
profession with more adherence to ongoing education through conducting periodic
examinations for the participants in an attempt to refurbish their registration and
establish the profession’s code of conduct and ethics (Tripoli, 2006).
The need to shed more light on continuous and appropriate training for both
practitioners and academics was ensured by recommendations, in addition to the
39
experts from various disciplines, professionals and academics attempts in reviewing
and adjusting laws related to the profession for the sake of continuous development.
About this, we can say that our professional organizations and universities
should do their best to develop the profession of accounting and auditing, as well as the
need for keeping up with scientific bodies’ scientific and professional progress in order
to help in the advancment of this profession in Palestine. Moreover, the Palestinian
universities need to keep improving and adjusting their accounting techniques and
methods continuously to keep pace with the global advancements in this filed
(Mdoukh, 2013).
Chapter 4
Research Design and
Methodology
41
Chapter 4
Research Design and Methodology
4.1 Introduction:
The purpose of this chapter is to identify and explain the methodology that was
implemented in this research which examined the evaluation of accounting
education. The study of hypotheses is consistent with previous studies such as study
of (Adaboh,2014) (Alfatimi, 2008) and (Al Hayek and AL Khasawneh, 2013). The
hypotheses are
The skills of accounting graduates are unsuitable to the requirements of
accounting and auditing institutions in the Gaza Strip.
The graduates’ accounting knowledge is unsuitable to the requirements of
accounting and auditing firms in the Gaza Strip.
In order to carry out this study and achieve its stated goals, the researcher used
several techniques which are: the information about the research methodology,
research design, research population, questionnaire design and procedures, data
measurement, testing questionnaire validity and reliability, test normality and
statistical data analysis tools.
4.2 Research Methodology:
The researcher used a descriptive analytical method as a research methodology
for analyzing data. Descriptive analysis focuses on the description of the
phenomenon, then determining patterns in the data to answer the questions that are
related to who, what, where, when, and to what extent. It is something important to
be done for every research project since it gives information about capacities, needs,
methods, practices, policies, populations, and settings in a way that goes along with
the research question (Loeb et al., 2017). The researcher depends on the poll and use
main program Statistical Package for the Social Sciences (SPSS 25).
The research population involves all auditing and accounting offices in the
Gaza Strip. The population of the study was the staff working in accounting and
42
auditing offices in the Gaza Strip whose total number is 164 offices. The researched
used the analytical descriptive approach for this study at which a random sample of
50 employees was given a questionnaire. The number of returned questionnaire
sheets was 40. Additionally, the researcher also conducted semi-structured interviews
with 8 employers in these offices.
4.3 Data Sources:
An analytical/descriptive approach was followed in conducting the research
in addition to the statistical analysis.
Primary and secondary resources were used to collect data. The secondary
resources include using books, journals, statistics and web pages. A questionnaire,
was developed specifically for this research to help in collecting the primary data.
Many of measurement tools “questionnaires” used by other researchers were
adapted, translated, combined and modified to match the purpose of this research and
they all helped in creating a questionnaire that was distributed to 50 respondents to
collect the primary data. The researcher retrieved 40 out of them.
4.4 Population and sample size:
Research population represents the cases or group of members that the
researcher is studying (Saunders, Lewis, & Thornhill, 2009).
In the current study, the researcher focuses on the employees working in
accounting and auditing offices in the Gaza Strip whose total number is 164 offices.
Additionally, the researcher also conducted semi-structured interviews with 8
employers in these offices. The data collected from the interviews were analyzed
using Excel program, in which the researcher sorted out the collected data to groups
and identified the similar responses for each question.
4.5 Questionnaire Procedures and Design:
The researcher depends on the following questionnaire procedures:
1. The questionnaire is designed by the researcher based on reviewing literature.
2. The questionnaire is reviewed and modified by the research's supervisor.
43
3. The modified copy is given to a number of 3 academic referees from different
universities. Referees list is attached in (appendix E).
4. The questionnaire is then modified based on the referee's comments.
5. Based on these modifications, it is concluded that the questionnaire is ready to be
distributed as a final copy.
4.6 Statistical analysis Tools
Both qualitative and quantitative data analysis methods were used by the
researcher. The Data analysis made utilized (SPSS 25). The researcher utilizes the
following statistical tools:
1) Kolmogorov-Smirnov test of normality.
2) Pearson correlation coefficient for validity.
3) Cronbach's Alpha for Reliability Statistics.
4) Frequency and Descriptive analysis.
5) One-sample T test.
4.7 Data Measurement
There should be a good understanding for the level of measurement in order
to select the analysis method appropriately. There are an adequate method/s that can
be applied for each kind of measurement and not others. Ordinal scales were
employed in this research. An ordinal scale is a ranking or a rating for the data that
usually uses integers in ascending or descending order. The numbers assigned to the
important (1,2,3,4,5) do not indicate that the interval between scales are equal, nor do
they indicate absolute quantities. They are merely numerical labels. Based on Likert
scale we have the following:
Table (4.1): Measurement Scale
Item Strongly
agree Agree
Moderately
agree Disagree
Strongly
disagree
Scale 5 4 3 2 1
44
4.8 Validity of the Questionnaire:
Validity represents the degree to which any measuring instrument measures
what it is supposed to measure (Thatcher, 2010). There are different ways and
methods for evaluating the validity of the questionnaire:
1. External (Content) Validity: Content validity refers to the degree to which the
questionnaire delivers adequate coverage of the research questions (Saunders et
al., 2009). Conducting the content validity of the questionnaire comes through
the supervisor review. The purpose of this is to be sure that the content of the
questionnaire is consistent with the research objectives, and to asses if the
research problem is reflected through the items or not. Moreover, academics from
different universities reviewed the questionnaire and gave some important notes
to improve its validity, and their comments were taken into account. Appendix
(B) shows the questionnaire in its final shape.
2. Internal Validity: Internal validity of the questionnaire is measured by the
correlation coefficients between each item in one field and the whole field.
Table (4.2) shows the correlation coefficient for each item of the " the
adequacy of accounting knowledge to the requirements of accounting offices
operating in the Gaza Strip " and the total of the field. The p-values (Sig.) are less
than 0.05, so the correlation coefficients of this field are significant at α = 0.05, so it
can be said that the items of this field are consistent and valid to measure what they
were set for.
45
Table (4.2): Correlation coefficient of each item of " the adequacy of accounting
knowledge to the requirements of accounting offices operating in the
Gaza Strip " and the total of this field
No. Item Pearson Correlation
Coefficient
P-Value
(Sig.)
1. I think the accounting curricula
correspond to the needs of the labor
market.
.809* 0.000
2. Books and references are available to
prepare an efficient accountant. .835* 0.000
3. I think that the school curricula help
to develop the appropriate scientific
knowledge of the accounting
graduate.
.889* 0.000
4. The accounting education program
includes a period of practical training
that coincides with the theoretical
study.
.662* 0.000
5. Accounting curricula rely more on
practical training than indoctrination. .829* 0.000
6. The school curricula help the graduate
to acquire the necessary skills needed
for the labor market.
.853* 0.000
7. I think there is no shortage of interest
in directing post-graduate research to
address the practical problems of
accounting education programs.
.869* 0.000
8. Universities are working on
developing their accounting curricula
periodically and continuously.
.867* 0.000
9. Palestinian universities teach all the
accounting courses that the labor
market demands.
.789* 0.000
10. I think that the accounting curricula
do not contain a relative inadequacy
that affects the efficiency of
graduates.
.835* 0.000
11. I believe that through the study of
financial accounting, the accountant
can prepare financial statements and
provide the necessary financial
information.
.786* 0.000
46
No. Item Pearson Correlation
Coefficient
P-Value
(Sig.)
12. I think that through the study of
management accounting, the
accountant can help managers in
making decisions and controlling
operational activities.
.757* 0.000
13. I believe that through the study of the
tax accounting, the accountant can
conduct the accounts in a manner
consistent with the laws and tax
instructions.
.729* 0.000
14. I believe that through the auditing
course, the accountant can discover
what may be found in the books and
records of errors or fraud and develop
procedures to prevent it.
.702* 0.000
* Correlation is significant at the 0.05 level
Table (4.3) clarifies the correlation coefficient for each item of the " The
adequacy of the accounting graduates skills to the requirements of the accounting
offices operating in the Gaza Strip " and the total of the field. The p-values (Sig.) are
less than 0.05, so the correlation coefficients of this field are significant at α = 0.05,
so it can be said that the items of this field are consistent and valid to be measure
what they were set for.
Table (4.3): Correlation coefficient of each item of " The adequacy of the
accounting graduates skills to the requirements of the accounting offices
operating in the Gaza Strip " and the total of this field
No. Item Pearson Correlation
Coefficient
P-Value
(Sig.)
1. The university qualifies graduates to
have sufficient knowledge of
accounting practices inside accounting
and auditing offices
.742* 0.000
2. The university qualifies the graduates
to be able to analyze financial
transactions.
.840* 0.000
3. The university qualifies the graduates
to have the ability to use the
mathematical and statistical
applications needed by the accountant.
.888* 0.000
47
No. Item Pearson Correlation
Coefficient
P-Value
(Sig.)
4. The university provides the graduates
with the sufficient knowledge and
skills in the field of accounting
information systems.
.894* 0.000
5. The university qualifies graduates to
have the necessary skills in identifying
financial risks within the Office of
Accounting and Auditing.
.882* 0.000
6. The university qualifies the graduates
to be able to prepare financial reports. .810* 0.000
7. The university provides the graduates
with the ability to improve their skills
in accordance with the new challenges
in the Office of Accounting and
Auditing.
.835* 0.000
8. The university provides the graduates
with the ability to prioritize among
available resources. .792* 0.000
9. The university allows graduates to have
the ability to adapt to the nature of the
accounting and auditing offices.
.858* 0.000
10. The university qualifies graduates to be
able to work within a team. .568* 0.000
11. The university provides graduates with
the ability to work with people who are
culturally and intellectually different.
.703* 0.000
12. The university qualifies graduates to
have the skills of presentation and good
speaking.
.741* 0.000
13. The university qualifies graduates to
have listening and communication
skills
.677* 0.000
14. The university qualifies graduates to
have good skills in strategic planning,
project management, human resources
management, and decision-making.
.774* 0.000
15. The university qualifies graduates to
have the skills of organizing and
delegating tasks easily.
.771* 0.000
* Correlation is significant at the 0.05 level
48
3. Structure Validity: The researcher used a statistical test (structure validity test)
to measure the validity of the questionnaire structure. The test depends on testing
both the validity of each field and the validity of the whole questionnaire. In
other words, the test examines the correlation coefficient between one field of the
questionnaire and all other fields that have the same level of scale.
Table (4.4) clarifies the correlation coefficient for each field and the whole
questionnaire. The p-values (Sig.) are less than 0.05, so the correlation coefficients of
all the fields are significant at α = 0.05, so it can be said that the fields are valid to
measure what they were set for to achieve the main aim of the study.
Table (4.4): Correlation coefficient of each field and the whole questionnaire
No. Field Pearson Correlation
Coefficient
P-Value
(Sig.)
1. adequacy of intellectual the accounting
knowledge to the requirements of
accounting offices operating in the Gaza
Strip
.957* 0.000
2. The adequacy of the accounting
graduates skills to the requirements of
the accounting offices operating in the
Gaza Strip
.957* 0.000
* Correlation is significant at the 0.05 level
4.9 Reliability of the Research
The reliability of an instrument is the degree of consistency of a measure
(George and Mallery ,2006). The level of reliability is considered high when there is
very little variation produced by an instrument in repeated measurements. Reliability
can be equated with the stability, consistency, or dependability of a measuring tool.
The test is repeated to the same sample of people on two occasions and then
compares the scores obtained by computing a reliability coefficient (George and
Mallery ,2006). To insure the reliability of the questionnaire, Cronbach’s Coefficient
Alpha should be applied.
49
4.10 Cronbach’s Coefficient Alpha
Cronbach’s alpha (George D. & Mallery P, 2006) is designed as a measure of
internal consistency, that is, do all items within the instrument measure the same
thing? The normal range of Cronbach’s coefficient alpha value between 0.0 and +
1.0, and the higher values reflects a higher degree of internal consistency. The
Cronbach’s coefficient alpha was calculated for each field of the questionnaire.
Table (4.5): Cronbach's Alpha for each field of the questionnaire
No. Field Cronbach's Alpha
1. adequacy of intellectual the accounting
knowledge to the requirements of accounting
offices operating in the Gaza Strip
0.956
2. The adequacy of the accounting graduates’
skills to the requirements of the accounting
offices operating in the Gaza Strip
0.965
All items of the questionnaire 0.974
Table (4.5) shows the values of Cronbach's Alpha for each field of the
questionnaire and the entire questionnaire. For the fields, values of Cronbach's Alpha
were in the range between 0.956 and 0.965. This range is viewed high; the result
guarantees the reliability of each field of the questionnaire. Cronbach's Alpha equals
0.974 for the entire questionnaire which refers to a high level of reliability of the
entire questionnaire. Thus, we can say that the researcher’s questionnaire was proved
to be valid and reliable.
4.11 Test of normality
Table (4.6) shows the results for Kolmogorov-Smirnov test of normality.
From the Table bellow, the p-value for each variable is greater than 0.05 level of
significance, then the allocations for these variables are distributed in a normal way.
As a result, performing statistical data analysis requires using parametric tests.
50
Table (4.6): Kolmogorov-Smirnov test
Field Kolmogorov-Smirnov
Statistic P-value
Adequacy of intellectual the accounting
knowledge to the requirements of accounting
offices operating in the Gaza Strip
1.198 0.113
The adequacy of the accounting graduates
skills to the requirements of the accounting
offices operating in the Gaza Strip
1.008 0.262
All items of the questionnaire 0.947 0.331
Chapter 5
Data Analysis Results &
Discussion
52
Chapter 5
Data Analysis, Results & Discussion
5.1 Introduction
This chapter aims to achieve the goals of the study. As a result, the researcher
gathered the necessary data using the study tool "questionnaire", unloaded and
analyzed it statistically, and conducted the necessary tests, which were detailed in the
previous chapter. In this chapter we explained in details demographic and qualitative
characteristics such as gender, age, education qualifications, specialization, practical
experience and university.
5.1.1 Gender
Table No.(5.1) shows that 75.0% of the sample is males and 25.0% of the
sample is females. According to the researcher, this result is due to having more male
accountant employees working in the accounting and auditing offices than female
employees.
Table (5.1): Sex of the respondents
Sex Frequency Percent
Male 30 75.0
Female 10 25.0
Total 40 100.0
5.1.2 Age
Table No.(5.2) shows that 40.0% of the sample is less than 30 years, 32.5% is
from 30 years to less than 40 years, 22.5% is from 40 years to less than 50 years and
5.0% is of more than 50 years. This shows that the accounting and auditing offices
have employees of different ages and experiences and at a suitable age period of
development and enhancement. The fact that most of the population was under 35
years is an indicator that the employees are youth which can be interpreted as being
more effective, technologically educated, less resilient to change and multi-skilled.
53
Table (5.2): Age of the respondents
Age Frequency Percent
Less than 30 years 16 40.0
from 30 to 40 years 13 32.5
from 40 to 50 9 22.5
more than 50 years 2 5.0
Total 40 100.0
5.1.3 Educational qualification
Table No.(5.3) shows that 95.0% of the sample is bachelor holders and 5.0%
is master and above. The fact that most of the population has a bachelor degree can
be considered as an indicator to the sincerity of the questionnaire since they are able
to understand clearly the statements mentioned. This is because the bachelor's degree
is sufficient to enter the labor market.
Table (5.3): Educational qualification
Educational qualification Frequency Percent
Bachelor 38 95.0
Master and above 2 5.0
Total 40 100.0
5.1.4 Educational specialization
Table (5.4): Educational specialization
Educational specialization Frequency Percent
Accounting 40 100.0
Total 40 100.0
5.1.5 Position
Table No. (5.5) shows that 42.5% of the sample is accountant, 37.5% is chief
auditor, 17.5% is assistant auditor and 2.5% is other position. This indicates the
diversity of expertise, which increases the efficiency of this questionnaire.
54
Table (5.5): Position
Position Frequency Percent
Accountant 17 42.5
Chief auditor 15 37.5
Assistant auditor 8 20
Total 40 100.0
5.1.6 Practical experience
Table No.(5.6) shows that 20% of the sample has experience Less than 5
years, 27.5% has experience from 5 years to less than 10 years, 30% has experience
from10 years to less than 15 years, 12.5% has experience from15 years to less than
20 years and 10.0% of the sample has experience 20 years and above. This shows
that there are distinguished experiences in accounting and auditing offices but there
is still a need for development. Moreover, the fact that 40% has more than ten years
of experience gives the results of the questionnaire more validity since they have
enough experience and knowledge and more understanding.
Table (5.6):.Practical experience
Practical experience Frequency Percent
less than 5 years 8 20
5 to 10 years 11 27.5
from 10 to 15 years 12 30
15 to 20 years 5 12.5
20 years and above 4 10.0
Total 40 100.0
5.1.7 University Name
Table No.(5.7) shows that 45.0% of the sample studies in Al-Azhar
university, 42.5% in Islamic University, 5.0% in Al-Aqsa University, 2.5% in Al-
Quds Open University and 5.0% in Gaza University. This is because Al-Azhar and
Islamic University are the strongest universities in the Gaza Strip.
55
Table (5.7): University Name
University Name Frequency Percent
Al Azhar university 18 45.0
Islamic University 17 42.5
Al-Aqsa University 2 5.0
Al-Quds Open University 1 2.5
Gaza University 2 5.0
Total 40 100.0
Compare universities with hypotheses
First, The adequacy of accounting knowledge to the requirements of accounting offices operating in the Gaza Strip
1-AL Azhar university.
- The table(5.7.1) shows a comparison between hypotheses (The adequacy of accounting knowledge to the requirements of accounting offices operating in the Gaza Strip) and Al Azhar university. the mean of The adequacy of accounting knowledge to the requirements of accounting offices operating in the Gaza Strip at Al Azhar university equals 3.11 (63.7), The sign of the test is positive, so the mean of this item is significantly greater than the hypothesized value 3 . In conclusion, the respondents agreed to this item.
Table (5.7.1): Means and Test values for “The adequacy of accounting knowledge to the
requirements of accounting offices operating in the Gaza Strip”
Item
Mea
n
S.D
Pro
po
rtio
nal
mea
n
(%)
Test
val
ue
P-v
alu
e (S
ig.)
Ran
k
1. I think the accounting curricula
correspond to the needs of the labor
market.
3.28 0.96 65.6 1.23 0.118 4
2. Books and references are available to
prepare an efficient accountant. 3.33 1.08 66.7 1.30 0.105 2
3. I think that the school curricula help
to develop the appropriate scientific
knowledge of the accounting
3.22 1.11 64.4 0.85 0.205 5
56
graduate.
4. The accounting education program
includes a period of practical training
that coincides with the theoretical
study.
3.72 1.02 74.4 3.01 0.004* 1
5. Accounting curricula rely more on
practical training than indoctrination. 3.06 1.39 61.1 0.17 0.434 10
6. The school curricula help the graduate
to acquire the necessary skills needed
for the labor market.
3.17 1.20 63.3 0.59 0.282 8
7. I think there is no shortage of interest
in directing post-graduate research to
address the practical problems of
accounting education programs.
3.22 1.26 64.4 0.75 0.233 5
8. Universities are working on
developing their accounting curricula
periodically and continuously.
2.94 1.35 58.9 -0.17 0.432 13
9. Palestinian universities teach all the
accounting courses that the labor
market demands.
3.33 1.08 66.7 1.30 0.105 2
10. I think that the accounting curricula
do not contain a relative inadequacy
that affects the efficiency of
graduates.
2.94 1.11 58.9 -0.21 0.417 13
11. I believe that through the study of
financial accounting, the accountant
can prepare financial statements and
provide the necessary financial
information.
3.22 1.00 64.4 0.94 0.180 5
12. I think that through the study of
management accounting, the
accountant can help managers in
making decisions and controlling
operational activities.
3.00 0.97 60.0 0.00 0.500 12
13. I believe that through the study of the
tax accounting, the accountant can 3.11 0.83 62.2 0.57 0.289 9
57
conduct the accounts in a manner
consistent with the laws and tax
instructions.
14. I believe that through the auditing
course, the accountant can discover
what may be found in the books and
records of errors or fraud and develop
procedures to prevent it.
3.06 1.21 61.1 0.19 0.424 10
All items of the field 3.19 0.88 63.7 0.90 0.191
* The mean is significantly different from 3
2-Islamic university
- The table(5.7.2) shows a comparison between hypotheses (The adequacy of accounting knowledge to the requirements of accounting offices operating in the Gaza Strip) and islamic university. the mean of The adequacy of accounting knowledge to the requirements of accounting offices operating in the Gaza Strip at islamic university equals 3.36 (67.2), The sign of the test is positive, so the mean of this item is significantly greater than the hypothesized value 3 . In conclusion, the respondents agreed to this item.
Table (5.7.2): Means and Test values for “The adequacy of accounting knowledge to the
requirements of accounting offices operating in the Gaza Strip”
Item
Mea
n
S.D
Pro
po
rtio
nal
me
an
(%)
Test
val
ue
P-v
alu
e (S
ig.)
Ran
k
1. I think the accounting curricula
correspond to the needs of the labor
market.
3.47 1.33 69.4 1.46 0.082 4
2. Books and references are available to
prepare an efficient accountant. 3.53 1.33 70.6 1.64 0.060 3
3. I think that the school curricula help
to develop the appropriate scientific
knowledge of the accounting
graduate.
3.65 1.11 72.9 2.39 0.015* 1
58
4. The accounting education program
includes a period of practical training
that coincides with the theoretical
study.
3.41 1.23 68.2 1.38 0.093 6
5. Accounting curricula rely more on
practical training than indoctrination. 3.06 1.30 61.2 0.19 0.427 13
6. The school curricula help the
graduate to acquire the necessary
skills needed for the labor market.
3.06 1.20 61.2 0.20 0.421 13
7. I think there is no shortage of interest
in directing post-graduate research to
address the practical problems of
accounting education programs.
3.12 1.22 62.4 0.40 0.348 12
8. Universities are working on
developing their accounting curricula
periodically and continuously.
3.35 1.27 67.1 1.14 0.135 7
9. Palestinian universities teach all the
accounting courses that the labor
market demands.
3.35 1.06 67.1 1.38 0.094 7
10. I think that the accounting curricula
do not contain a relative inadequacy
that affects the efficiency of
graduates.
3.29 1.16 65.9 1.05 0.156 10
11. I believe that through the study of
financial accounting, the accountant
can prepare financial statements and
provide the necessary financial
information.
3.65 0.93 72.9 2.86 0.006* 1
12. I think that through the study of
management accounting, the
accountant can help managers in
making decisions and controlling
operational activities.
3.47 0.80 69.4 2.43 0.014* 4
13. I believe that through the study of the
tax accounting, the accountant can
conduct the accounts in a manner
consistent with the laws and tax
3.29 0.69 65.9 1.77 0.048* 10
59
instructions.
14. I believe that through the auditing
course, the accountant can discover
what may be found in the books and
records of errors or fraud and
develop procedures to prevent it.
3.35 0.79 67.1 1.85 0.041* 7
All items of the field 3.36 0.89 67.2 1.67 0.057
* The mean is significantly different from 3
3-Other universities
- The table(5.7.3) shows a comparison between hypotheses (The adequacy of accounting knowledge to the requirements of accounting offices operating in the Gaza Strip) and other universities. the mean of The adequacy of accounting knowledge to the requirements of accounting offices operating in the Gaza Strip with other universities equals 2.87 (57.4), The sign of the test is negative, so the mean of this item is significantly smaller than the hypothesized value 3 . In conclusion, the respondents unagreed to this item.
Table (5.7.3): Means and Test values for “The adequacy of accounting knowledge to the
requirements of accounting offices operating in the Gaza Strip”
Item
Mea
n
S.D
Pro
po
rtio
nal
me
an
(%)
Test
val
ue
P-v
alu
e (S
ig.)
Ran
k
1. I think the accounting curricula
correspond to the needs of the labor
market.
2.80 1.64 56.0 -0.27 0.399 7
2. Books and references are available to
prepare an efficient accountant. 3.60 1.52 72.0 0.88 0.213 1
3. I think that the school curricula help
to develop the appropriate scientific
knowledge of the accounting
graduate.
3.20 1.64 64.0 0.27 0.399 2
60
4. The accounting education program
includes a period of practical training
that coincides with the theoretical
study.
3.20 1.30 64.0 0.34 0.374 2
5. Accounting curricula rely more on
practical training than indoctrination. 2.40 1.52 48.0 -0.88 0.213 12
6. The school curricula help the
graduate to acquire the necessary
skills needed for the labor market.
2.60 1.34 52.0 -0.67 0.271 11
7. I think there is no shortage of interest
in directing post-graduate research to
address the practical problems of
accounting education programs.
2.80 1.64 56.0 -0.27 0.399 7
8. Universities are working on
developing their accounting curricula
periodically and continuously.
2.40 1.52 48.0 -0.88 0.213 12
9. Palestinian universities teach all the
accounting courses that the labor
market demands.
2.40 1.52 48.0 -0.88 0.213 12
10. I think that the accounting curricula
do not contain a relative inadequacy
that affects the efficiency of
graduates.
2.80 1.30 56.0 -0.34 0.374 7
11. I believe that through the study of
financial accounting, the accountant
can prepare financial statements and
provide the necessary financial
information.
3.00 1.58 60.0 0.00 0.500 5
12. I think that through the study of
management accounting, the
accountant can help managers in
making decisions and controlling
operational activities.
3.20 1.10 64.0 0.41 0.352 2
13. I believe that through the study of the
tax accounting, the accountant can
conduct the accounts in a manner
consistent with the laws and tax
3.00 0.71 60.0 0.00 0.500 5
61
instructions.
14. I believe that through the auditing
course, the accountant can discover
what may be found in the books and
records of errors or fraud and
develop procedures to prevent it.
2.80 1.10 56.0 -0.41 0.352 7
All items of the field 2.87 1.20 57.4 -0.24 0.411
Second, the adequacy of the accounting graduates skills to the requirements of the
accounting offices operating in the Gaza Strip
1-Al Azhar university
- The table(5.7.4) shows a comparison between hypotheses (the adequacy of the accounting graduates skills to the requirements of the accounting offices operating in the Gaza Strip) and Al Azhar university. the mean of the adequacy of the accounting graduates skills to the requirements of the accounting offices operating in the Gaza Strip at Al Azhar university equals 3.11 (63.3), The sign of the test is positive, so the mean of this item is significantly greater than the hypothesized value 3 . In conclusion, the respondents agreed to this item.
Table (5.7.4): Means and Test values for “The adequacy of the accounting graduates skills
to the requirements of the accounting offices operating in the Gaza Strip”
Item
Mea
n
S.D
Pro
po
rtio
nal
mea
n
(%)
Test
val
ue
P-v
alu
e (S
ig.)
Ran
k
1. The university qualifies
graduates to have
sufficient knowledge of
accounting practices inside
accounting and auditing
offices
3.00 1.08 60.0 0.00 0.500 9
2. The university qualifies the
graduates to be able to
analyze financial
3.11 1.13 62.2 0.42 0.341 7
62
transactions.
3. The university qualifies the
graduates to have the
ability to use the
mathematical and
statistical applications
needed by the accountant.
3.11 1.28 62.2 0.37 0.358 7
4. The university provides
the graduates with the
sufficient knowledge and
skills in the field of
accounting information
systems.
2.72 1.36 54.4 -0.86 0.200 15
5. The university qualifies
graduates to have the
necessary skills in
identifying financial risks
within the Office of
Accounting and Auditing.
3.00 1.50 60.0 0.00 0.500 9
6. The university qualifies the
graduates to be able to
prepare financial reports.
2.83 0.92 56.7 -0.77 0.227 13
7. The university provides
the graduates with the
ability to improve their
skills in accordance with
the new challenges in the
Office of Accounting and
Auditing.
2.94 1.16 58.9 -0.20 0.421 12
8. The university provides
the graduates with the
ability to prioritize among
available resources.
3.28 1.02 65.6 1.16 0.131 3
9. The university allows
graduates to have the
ability to adapt to the
nature of the accounting
and auditing offices.
3.00 1.14 60.0 0.00 0.500 9
63
10. The university qualifies
graduates to be able to
work within a team.
3.50 0.92 70.0 2.30 0.017* 2
11. The university provides
graduates with the ability
to work with people who
are culturally and
intellectually different.
3.67 1.14 73.3 2.49 0.012 1
12. The university qualifies
graduates to have the
skills of presentation and
good speaking.
3.22 1.17 64.4 0.81 0.215 5
13. The university qualifies
graduates to have listening
and communication skills
3.22 1.06 64.4 0.89 0.193 5
14. The university qualifies
graduates to have good
skills in strategic planning,
project management,
human resources
management, and
decision-making.
2.83 1.25 56.7 -0.57 0.289 13
15. The university qualifies
graduates to have the
skills of organizing and
delegating tasks easily.
3.28 1.36 65.6 0.86 0.200 3
All items of the field 3.11 1.00 62.3 0.49 0.316
* The mean is significantly different from 3
64
2-Islamic university
- The table(5.7.5) shows a comparison between hypotheses (the adequacy of the accounting graduates skills to the requirements of the accounting offices operating in the Gaza Strip) and Islamic university. the mean of the adequacy of the accounting graduates skills to the requirements of the accounting offices operating in the Gaza Strip at Islamic university equals 3.25 (65.1), The sign of the test is positive, so the mean of this item is significantly greater than the hypothesized value 3 . In conclusion, the respondents agreed to this item.
Table (5.7.5): Means and Test values for “The adequacy of the accounting graduates skills
to the requirements of the accounting offices operating in the Gaza Strip”
Item
Mea
n
S.D
Pro
po
rtio
nal
mea
n
(%)
Test
val
ue
P-v
alu
e (S
ig.)
Ran
k
1. The university qualifies
graduates to have
sufficient knowledge of
accounting practices inside
accounting and auditing
offices
3.41 0.87 68.2 1.95 0.034* 3
2. The university qualifies the
graduates to be able to
analyze financial
transactions.
3.41 1.00 68.2 1.69 0.055 3
3. The university qualifies the
graduates to have the
ability to use the
mathematical and
statistical applications
needed by the accountant.
3.29 0.92 65.9 1.32 0.103 8
4. The university provides
the graduates with the
sufficient knowledge and
skills in the field of
accounting information
systems.
3.35 0.86 67.1 1.69 0.055 5
65
5. The university qualifies
graduates to have the
necessary skills in
identifying financial risks
within the Office of
Accounting and Auditing.
3.06 0.97 61.2 0.25 0.403 12
6. The university qualifies the
graduates to be able to
prepare financial reports.
3.12 0.99 62.4 0.49 0.316 11
7. The university provides
the graduates with the
ability to improve their
skills in accordance with
the new challenges in the
Office of Accounting and
Auditing.
3.06 0.75 61.2 0.32 0.375 12
8. The university provides
the graduates with the
ability to prioritize among
available resources.
3.35 1.22 67.1 1.19 0.125 5
9. The university allows
graduates to have the
ability to adapt to the
nature of the accounting
and auditing offices.
3.24 1.03 64.7 0.94 0.181 9
10. The university qualifies
graduates to be able to
work within a team.
3.00 1.22 60.0 0.00 0.500 14
11. The university provides
graduates with the ability
to work with people who
are culturally and
intellectually different.
3.18 0.95 63.5 0.77 0.228 10
12. The university qualifies
graduates to have the
skills of presentation and
good speaking.
3.00 0.87 60.0 0.00 0.500 14
66
13. The university qualifies
graduates to have listening
and communication skills
3.47 1.07 69.4 1.82 0.044* 2
14. The university qualifies
graduates to have good
skills in strategic planning,
project management,
human resources
management, and
decision-making.
3.35 1.06 67.1 1.38 0.094 5
15. The university qualifies
graduates to have the
skills of organizing and
delegating tasks easily.
3.53 0.94 70.6 2.31 0.017* 1
All items of the field 3.25 0.68 65.1 1.54 0.072
* The mean is significantly different from 3.
3-Other universities
- The table(5.7.6) shows a comparison between hypotheses (the adequacy of the accounting graduates skills to the requirements of the accounting offices operating in the Gaza Strip) and other universities. the mean of the adequacy of the accounting graduates skills to the requirements of the accounting offices operating in the Gaza Strip at other uviversities equals 2.83 (56.5), The sign of the test is negative, so the mean of this item is significantly smaller than the hypothesized value 3 . In conclusion, the respondents unagreed to this item.
Table (5.7.6): Means and Test values for “The adequacy of the accounting graduates skills
to the requirements of the accounting offices operating in the Gaza Strip”
Item
Mea
n
S.D
Pro
po
rtio
nal
mea
n
(%)
Test
val
ue
P-v
alu
e (S
ig.)
Ran
k
1. The university qualifies
graduates to have
sufficient knowledge of
accounting practices inside
accounting and auditing
2.80 1.10 56.0 -0.41 0.352 7
67
offices
2. The university qualifies the
graduates to be able to
analyze financial
transactions.
2.60 1.34 52.0 -0.67 0.271 8
3. The university qualifies the
graduates to have the
ability to use the
mathematical and
statistical applications
needed by the accountant.
2.60 0.89 52.0 -1.00 0.187 8
4. The university provides
the graduates with the
sufficient knowledge and
skills in the field of
accounting information
systems.
2.20 1.30 44.0 -1.37 0.121 15
5. The university qualifies
graduates to have the
necessary skills in
identifying financial risks
within the Office of
Accounting and Auditing.
2.60 1.52 52.0 -0.59 0.294 8
6. The university qualifies the
graduates to be able to
prepare financial reports.
2.40 1.34 48.0 -1.00 0.187 13
7. The university provides
the graduates with the
ability to improve their
skills in accordance with
the new challenges in the
Office of Accounting and
Auditing.
2.60 1.67 52.0 -0.53 0.311 8
8. The university provides
the graduates with the
ability to prioritize among
available resources.
2.40 1.14 48.0 -1.18 0.152 13
68
9. The university allows
graduates to have the
ability to adapt to the
nature of the accounting
and auditing offices.
2.60 1.14 52.0 -0.78 0.238 8
10. The university qualifies
graduates to be able to
work within a team.
3.00 1.22 60.0 0.00 0.500 5
11. The university provides
graduates with the ability
to work with people who
are culturally and
intellectually different.
3.40 0.55 68.0 1.63 0.089 2
12. The university qualifies
graduates to have the
skills of presentation and
good speaking.
3.20 0.45 64.0 1.00 0.187 4
13. The university qualifies
graduates to have listening
and communication skills
3.60 0.55 72.0 2.45 0.035* 1
14. The university qualifies
graduates to have good
skills in strategic planning,
project management,
human resources
management, and
decision-making.
3.00 1.22 60.0 0.00 0.500 5
15. The university qualifies
graduates to have the
skills of organizing and
delegating tasks easily.
3.40 1.14 68.0 0.78 0.238 2
All items of the field 2.83 0.94 56.5 -0.41 0.351
* The mean is significantly different from 3
69
5.2 Analysis for each field, Results & Discussion
1. The adequacy of accounting knowledge to the requirements of accounting
firms working in the Gaza Strip.
Table (5.8) shows the following results:
The mean of item #8 “Universities are working on developing their accounting
curricula periodically and continuously..” equals 3.53 (70.50%), Test-value =
2.93, and P-value = 0.003 which is smaller than the level of significance
0.05 . The sign of the test is positive, so the mean of this item is significantly
greater than the hypothesized value 3 . In conclusion, the respondents agreed to
this item.
The mean of item #5 “Accounting curricula rely more on practical training than
indoctrination” equals 2.98 (59.50%), Test-value = 0.12, and P-value = 0.454
which is greater than the level of significance 0.05 . Then the mean of this
item is slightely different from the hypothesized value 3. In conclusion, the
respondents (Do not know, neutral) to this item.
The mean of the field “The adequacy of accounting knowledge to the
requirements of accounting firms operating in the Gaza Strip” equals 3.22
(64.43%), Test-value = 1.53, and P-value=0.067 which is greater than the level
of significance 0.05 . The mean of this field is slightly different from the
hypothesized value 3. In conclusion, the respondents (Do not know, neutral) to
field of “The adequacy of accounting knowledge to the requirements of
accounting firms operating in the Gaza Strip ".
In addition to that, the researcher also conducted further in-depth interviews
with employers in the accounting and auditing firms. This was confirmed by the
results of the interviews held with the employers in the accounting and auditing
firms. It was found that the accounting curricula meet the requirements of the labor
market moderately. The employers in the accounting and auditing firms indicated a
real gap between the accounting educational curricula and the needs of the labor
market in the accounting firms.
70
Therefore, university education should be geared to accommodate changes in
order to provide the society with the competencies and skills that are capable of
working in the light of these changes. Moreover, there is not any practical training
period in the accounting education program and therefore there is no appropriate
evaluation of the aptitude and abilities of graduates. "The curricula of accounting
education meet the needs of the labor market, but not enough. There is a lack of
training in the field along with the need to modernize educational curricula in a way
that suits the labor market." (1).
On the other hand, the results of the interviews indicated that the abilities of
the newly graduated accounting students do not meet the requirements of the
accounting and auditing profession in the accounting firms. The students graduate as
memorizing machine and they lack the knowledge and capabilities necessary to
engage in this area. Moreover, the current curricula are outdated and useless and do
not fully meet the requirements of the profession. They are only information to be
memorized and are far from reality. "We find that the graduate of accounting
depends on memorization only, and we have faced many problems in this context, as
many recent graduates refuse to receive any new information or any new accounting
method different from those studied at the university"(2(
Firm managers also pointed out that the universities do not have a base for
curriculum development, but the development is due to the teacher himself. "If a
teacher rejects s to develop his material, this will produce a whole generation that
would fall into the gap(3)." Therefore, the university education systems should be
restructured to bring life to it and to build a new model that achieves flexibility,
innovation, and respond to the demands of changing labor markets.
The interviews results showed that the accounting office employee must have
sufficient experience in the following subjects: Tax accounting, Financial
accounting, auditing, financial analysis and tax accounting. These are the subjects
that students depend on mostly and are considered the scientific basis for work in
accounting offices.
(1) Interview with Mohanad Albayed firm
(2 ( Interview with Mohammed Asfour firm
(3) Interview with Maher Albadri firm
71
Firm managers pointed out to the necessity of connecting the student to the
labor market. they suggested that the accounting curriculum be harmonized with
some specialized professional courses such as a professional qualification course in
accounting”
The interviews results indicated the level of knowledge the university
students had on subjects related to accounting and auditing firms:
When it comes to the financial accounting subject and preparing the financial
statements, the level of knowledge of graduates is very good at all universities. As
for the subject of tax, the operators confirmed that there is no clear tax base to
determine the success or failure of the graduate, but as for the subject of auditing,
there is a shortage of graduates of Palestinian universities because there isn’t any
practical aspect included in the teaching plan. In general, the curriculum covers a
large proportion of accounting subjects, but the imbalance lies in not modifying and
developing these topics to serve the labor market.
Most office owners suggested forming a special committee for supervising
the curricula that would be well informed about the developments of the accounting
profession. The supervisors should be experienced and effective. The accounting
curricula should be developed according to the needs of the labor market with paying
more attention to the practical side. Moreover, the curricula should be based on a
study plan suited with the labor market needs in accordance with international
accounting standards.
"The study curricula should be developed according to international
accounting standards and according to the needs and requirements of the labor
market, taking into consideration the updates and changes that occur continuously in
the field of accounting education"(4)
In order to achieve the objectives of university teaching, there should be
multiple requirements in the accounting departments to graduate qualified and
trained students who are able to carry out accounting activities in all its various fields
efficiently and effectively. This will provide students with general information
through which they would have the ability to analyze, interpret and research.
(4) Interview with Alwaleed firm
72
Many firm owners have indicated that the graduate should be familiar with
the general laws and regulations related to accounting offices, international
accounting standards and knowledge in information technology. The office owners
also pointed out the interest in the quality of the students accepted in the accounting
departments of the various colleges.
Table (5.8):. Means and Test values for “The adequacy of accounting knowledge
to the requirements of accounting offices operating in the Gaza Strip”
No Item Mean S.D Proportional
mean (%)
Test
value
P-value
(Sig.)
Ran
k
1. I think the accounting
curricula correspond to the
needs of the labor market.
3.30 1.20 66.00 1.58 0.061 5
2. Books and references are
available to prepare an
efficient accountant.
3.45 1.22 69.00 2.34* 0.012 2
3. I think that the school
curricula help to develop the
appropriate scientific
knowledge of the accounting
graduate.
3.40 1.17 68.00 2.16* 0.019 3
4. The accounting education
program includes a period of
practical training that
coincides with the theoretical
study.
3.13 1.26 62.50 0.63 0.268 10
5. Accounting curricula rely
more on practical training than
indoctrination.
2.98 1.35 59.50 -0.12 0.454 14
6. The school curricula help the 3.05 1.20 61.00 0.26 0.397 12
73
No Item Mean S.D Proportional
mean (%)
Test
value
P-value
(Sig.)
Ra
nk
graduate to acquire the
necessary skills needed for the
labor market.
7. I think there is no shortage of
interest in directing post-
graduate research to address
the practical problems of
accounting education
programs.
3.05 1.34 61.00 0.24 0.407 12
8. Universities are working on
developing their accounting
curricula periodically and
continuously.
3.53 1.13 70.50 2.93* 0.003 1
9. Palestinian universities teach
all the accounting courses that
the labor market demands.
3.23 1.14 64.50 1.24 0.110 6
10. I think that the accounting
curricula do not contain a
relative inadequacy that
affects the efficiency of
graduates.
3.08 1.14 61.50 0.42 0.340 11
11. I believe that through the
study of financial accounting,
the accountant can prepare
financial statements and
provide the necessary
financial information.
3.38 1.05 67.50 2.25* 0.015 4
12. I think that through the study
of management accounting,
the accountant can help
managers in making decisions
and controlling operational
activities.
3.23 0.92 64.50 1.55 0.065 6
13. I believe that through the
study of the tax accounting,
the accountant can conduct the
accounts in a manner
consistent with the laws and
tax instructions.
3.18 0.75 63.50 1.48 0.073 8
14. I believe that through the
auditing course, the
accountant can discover what
may be found in the books and
records of errors or fraud and
develop procedures to prevent
3.15 1.03 63.00 0.92 0.181 9
74
No Item Mean S.D Proportional
mean (%)
Test
value
P-value
(Sig.)
Ra
nk
it.
All items of the field 3.22 0.92 64.43 1.53 0.067
* The mean is significantly different from 3
2. The adequacy of the accounting graduates’ skills to the requirements of the
accounting firms working in the Gaza Strip.
Table (5.9) shows the following results:
The mean of item #11: “The university provides graduates with the ability to
work with people who are culturally and intellectually different” equals 3.43
(68.50%), Test-value = 2.66, and P-value = 0.006 which is smaller than the level
of significance 0.05 . The sign of the test is positive, so the mean of this item
is significantly greater than the hypothesized mean value 3 . In conclusion, the
respondents agreed to this item.
The mean of item #6: “The university qualifies the graduates to be able to
prepare financial reports” equals 2.90 (58.00%), Test-value = -0.63, and P-value
= 0.267 which is greater than the level of significance 0.05 . Then the mean
of this item is insignificantly different from the hypothesized value 3. We
conclude that the respondents (Do not know, neutral) to this item.
The mean of the field “The adequacy of the accounting graduates’ skills to the
requirements of the accounting firms operating in the Gaza Strip” equals 3.14
(62.77%), Test-value = 1.02, and P-value=0.157 which is greater than the level
of significance 0.05 . The mean of this field is insignificantly different from
the hypothesized value 3. We conclude that the respondents (Do not know,
neutral) to field of “The adequacy of the accounting graduates’ skills to the
requirements of the accounting firms working in the Gaza Strip ".
In addition to that, the researcher also conducted further in-depth interviews
with employers in the accounting and auditing firms. This was confirmed by the
75
results of the interviews. The employers of accounting and auditing firms confirmed
that the graduate of accounting must have the following skills:
Preparing financial statements, analysis of financial statements, presentation
of data effectively, proficiency in computer use and modern accounting programs,
communication and connection skills, reporting, teamwork and working under
pressure, and mastering English.
"The graduate must have communication and connection skills, ability to
work under pressure, high concentration, high ambition, self-confidence, reporting
skills, data analysis and understanding, teamwork, organization, arrangement and
prioritization."(5)
In addition to these skills, firm managers pointed out the need to have the
skill of negotiation as this skill has a significant role in increasing opportunities for
student excellence in the field, "as the nature of the Office differs in the services
provided and requires the existence of this skill for the work of tax vacancies."6
Accounting and auditing firms have indicated that the graduate has no
intellectual skills other than that obtained during his university studies, which are
insufficient skills and experiences for the student to engage in the labor market. It
was found that the graduate of accounting requires at least about 4 months to be able
to understand the accounting practices within the accounting firms, in addition to
lack of knowledge of international standards. The operators noted that the graduate
of accounting is unable to analyze the data in the Accounting firm as required. "The
graduate needs at least 4 years to have sufficient capacity to analyze data."7 The
ability of graduates to do financial reporting in accordance with international
accounting standards is too weak and requires much guidance.
The employers of accounting firms stressed that technical and functional
skills are acquired through practice and training, not through academic study. A
graduate does not possess any functional and technical skills before practicing.
(5) Interview with Adam firm
(6) Interview with Kamal Amidana firm
(7 ( Interview with Al-Thika firm
76
"The graduates have technical and functional skills in varying degrees,
noting that the graduates acquire these skills and develop them through practice."8
The operators also pointed out that ability to use computerized programs is
very good because of the availability of several training centers that focus on this
side.
They also noted that a new graduate or accountant with less than 5 years'
experience cannot identify any future financial risks, so he needs training and
practice to be able to identify risks and make appropriate decisions. They also noted
that has no ability to produce useful reports until after much guidance.
The firm employers emphasized that the personal skills fall under the
personal characteristics of the individual. The university study cannot give the
students enough personal skills, but they acquire them through direct contact with
experienced people as well as the role of the family and society in developing these
skills in the individual such as self-management, responsibility for personal
decisions, self-learning, ability to prioritize and adapt to change.
"The labor market and the changes happening there require the accountant to
be fully prepared and constantly evolving to cope with the changes." 9
The operators confirmed that the graduate cannot warn you of potential
financial risks, as the office manager pointed out that "all errors are caused by lack of
this skill among graduates”
The employers in the accounting and auditing firms also emphasized that the
communication and connection skills are acquired by the graduate through his
practice in the profession. These skills include working with the team and the skills
of dealing with diverse individuals culturally and intellectually and the skills of
presentation, listening and reading effectively and working under pressure.
Firms owners agreed that the university should improve accounting skills.
The university administration and the academic planners should study the labor
market and contact directly with the auditing companies and the large accounting
(8) Interview with Talal Abu Ghazala firm
(9) Interview with Mohanad Albayed firm
77
offices that apply the standards and principles that confront the scientific updates and
the new publications. Finally, they should take their vision to adapt the teaching
plans and curricula in accordance with the labor market.
Universities should develop a study plan that is compatible with the labor
market while reducing the hours of requirements, increasing the hours of accounting
specialization, directing the student to research and reading, developing curricula
according to the international curriculum, and developing a training program that
will create a graduate capable of engaging in the labor market. "Enriching the
curriculum with more practical training plans than currently in place and the
renovation the curriculum very essential to commensurate with the requirements of
the period we live now in are. The accounting knowledge is one of the sciences that
are constantly evolving and need to be developed"10
The operators of the accounting offices pointed out which universities are
better, or what university graduates they prefer. However they stressed that
regardless of the university, the focus is on the influential personality, which leaves
an impact within any person who meets him regardless of the university from which
he graduated, taking into account the academic achievement and the GPA.
Table (5.9): Means and Test values for “The adequacy of the accounting
graduates skills to the requirements of the accounting offices operating in the
Gaza Strip”
No. Item Mean S.D Proportional
mean (%)
Test
value
P-value
(Sig.)
Ran
k
1. The university qualifies
graduates to have sufficient
knowledge of accounting
practices inside accounting
and auditing offices
3.15 1.00 63.00 0.95 0.175 7
2. The university qualifies the
graduates to be able to analyze
financial transactions. 3.18 1.11 63.50 1.00 0.162 6
3. The university qualifies the
graduates to have the ability
to use the mathematical and
statistical applications
3.13 1.09 62.50 0.72 0.236 8
(10) Interview with Adam firm
78
No. Item Mean S.D Proportional
mean (%)
Test
value
P-value
(Sig.)
Ra
nk
needed by the accountant.
4. The university provides the
graduates with the sufficient
knowledge and skills in the
field of accounting
information systems.
2.93 1.21 58.50 -0.39 0.348 14
5. The university qualifies
graduates to have the
necessary skills in
identifying financial risks
within the office of
accounting and auditing.
2.98 1.27 59.50 -0.12 0.451 12
6. The university qualifies the
graduates to be able to
prepare financial reports.
2.90 1.01 58.00 -0.63 0.267 15
7. The university provides the
graduates with the ability to
improve their skills in
accordance with the new
challenges in the Office of
Accounting and Auditing.
2.95 1.06 59.00 -0.30 0.384 13
8. The university provides the
graduates with the ability to
prioritize among available
resources.
3.20 1.14 64.00 1.11 0.136 5
9. The university allows
graduates to have the ability
to adapt to the nature of the
accounting and auditing
offices.
3.05 1.08 61.00 0.29 0.386 11
10. The university qualifies
graduates to be able to work
within a team.
3.23 1.10 64.50 1.30 0.101 4
11. The university provides
graduates with the ability to
work with people who are
culturally and intellectually
different.
3.43 1.01 68.50 2.66* 0.006 1
12. The university qualifies
graduates to have the skills
of presentation and good
speaking.
3.13 0.97 62.50 0.82 0.209 8
13. The university qualifies
graduates to have listening 3.38 1.00 67.50 2.36* 0.012 3
79
No. Item Mean S.D Proportional
mean (%)
Test
value
P-value
(Sig.)
Ra
nk
and communication skills
14. The university qualifies
graduates to have good skills
in strategic planning, project
management, human
resources management, and
decision-making.
3.08 1.16 61.50 0.41 0.343 10
15. The university qualifies
graduates to have the skills
of organizing and delegating
tasks easily.
3.40 1.15 68.00 2.20* 0.017 2
All items of the field 3.14 0.86 62.77 1.02 0.157
* The mean is significantly different from 3
80
Chapter 6
Conclusion and
Recommendations
81
Chapter 6
Conclusion and Recommendations
6.1 Introduction
This chapter presents the main conclusion related to the field work and the
recommendations, that are likely assist addressing the accounting education. The
subject of evaluation of accounting education is not a new subject but it is addressed
by many contemporary people and scientists who have expressed their views from
perspective and logic, trying to reach useful results. The purpose of this research is to
evaluate accounting education and to identify weaknesses and imbalances.
This study, is divided into more than one main chapter. In the first chapter we
discussed the framework of the research. In the second chapter, we discussed
accounting education and the labor market in Palestine. In Chapter three, we
discussed the accounting profession in Palestine. In the fourth and fifth chapters we
talked about research methodology and data analysis, results & discussion; finally
Chapter six is about the conclusion of research and important recommendations.
6.2 Conclusion
The development of the accounting curriculum will be accompanied by
having more advancements in the profession of accounting. The development of the
accounting curriculum here means improving the accounting curriculum and
modifying a number of aspects without changing the basic concepts. This approach is
a clear picture that reflects the state of the society, its cultures and needs, and is
compatible with the evolving environment of the accounting profession.
The study found an actual failure of practical training. Also, there are skills
set and developed by international standards (IES3) should be basic in accounting
education. That include all skills that make the accountant qualified and able to enter
the labor market.
82
6.3 Recommendations
1. Adhering to the International Standard (IES3) is the basis for the skills that an
accountant is required to possess and contributes to a professional work
environment. These include intellectual skills, technical and practical skills,
'personal skills' communication and connection skills, organizational skills and
business management.
2. There should be more emphasis on the development of field training, which
contributes mainly to refining the knowledge of the accounting graduate.
3. Field training must be consistent with education so that the student can absorb
the structure of professional knowledge and get the skills and knowledge
necessary to practice the profession efficiently after graduation.
4. The need for the participation of accounting and auditing offices and universities
in the preparation of plans and teaching strategies, which contribute to identify
the needs of the labor market more accurately.
5. Forming a special committee supervising the curricula that have a wide
knowledge of the developments of the accounting profession. The supervisors
should be experienced and effective and the accounting methods should be
developed according to the needs of the labor market.
6. Focusing on the topics of financial accounting, auditing and tax accounting is
important for their in accounting and auditing offices.
References
84
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.292-254(، 1، )مجلة العلوم االقتصادية والسياسية .بالجامعات الليبية
ة مقدمة ورق (.التعليم المحاسبي المهني )الواقع وسبل التطوير(. م2007) .عطية بوفارس، رندة .كاديمية الدراسات العلياي. ليبيا: أالمؤتمر العلمي للتعليم المحاسب إلى
يين في (. العوامل المؤثرة على استقاللية وحياد المراجعين الخارجم2004) جربوع، يوسف. .60-1، (26)76، جامعة الموصلبمجلة تنمية الرافدين . قطاع غزة من دولة فلسطين
. مجلة تالتعليم المحاسبي، الفرص والتحديا(. م2008) عبد الفتاح.حسن، و ،حسن، عبد هللا .194-180(، 49) 14العلوم االقتصادية واإلدارية،
، مجلة المحاسب القانوني العربي(. واقع مهنة التدقيق في فلسطين، م1997) حلس، سالم.(100 ،)17-18.
(. المراجعة التحليلية ومدى استخدامها من قبل مراجعي م2001) جربوع، يوسف.، و حلس، سالم ، (67) ،جامعة الموصلبمجلة تنمية الرافدين .الحسابات القانونية بدولة فلسطين
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.العربية للتنمية اإلدارية
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التعليم المحاسبي في اقسام الجامعات في السعودية، رؤية (. م2008) صالح، العماري. )د.ط(. السعودية: )د.ن(.. مستقبلية
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عات مة مناهج التعليم المحاسبي في الجامءمدى مال(. م2013) قطناني، خالد.و عويس، خالد. )د.ط(. سلطنة عمان: كلية .العمانية لمتطلبات سوق العمل في ظل تداعيات االزمة المالية
الزهراء
دور التعليم المحاسبي في صقل الخريجين بالمهارات الالزمة (. م2008) الفطيمي، محمد.ورقة مقدمة إلى المؤتمر العربي حول التعليم العالي، ليبيا: الجامعة .لسوق العمل
المفتوحة.
واقع مهنة المحاسبة بين التأهيل المهني والتكنولوجي للمحاسبين في (. م2013) مدوخ، خيام. )رسالة ماجستير غير منشورة(. الجامعة اإلسالمية، غزة. الشركات العاملة في قطاع غزة
االرتقاء بالتعليم المحاسبي الجامعي لتحقيق (. م2015) عبد الناصر. مطر،و نور، محمد. ورقة مقدمة إلى المؤتمر .الشروط المنصوص عليها في معايير التعليم المحاسبي الدولية
. التدقيقالمية مهنة المحاسبة و العلمي المهني الدولي الحادي عشر تحت عنوان "نحو ع األردن: جامعة الزرقاء.
المؤثرة في جودة تدقيق الحسابات من وجهة نظر مدققي العوامل(. م2005) اياد. هين، أبو )رسالة ماجستير غير منشورة(. الجامعة اإلسالمية، غزة الحسابات القانونيين في فلسطين
Appendices
89
Appendix A:
Questionnaire in English
The researcher is conducting a study as a complementary requirement to earn
a master's degree in accounting and finance entitled:
Evaluating accounting education
A filed study applied to Accounting and Auditing firms in the Gaza strip.
This questionnaire is one of the important aspects of the research which aims
at evaluating the accounting education. Please answer the questions and provide the
researcher with your valuable feedback by putting an (X) mark on the answer that
you deem appropriate. The researcher also hopes that your answers would enrich and
raise the level of scientific research. This questionnaire is addressed to employees
working in accounting and auditing offices in the Gaza Strip. Please note that all
questions raised in this questionnaire are for scientific research purpose, and that
your answers will be surrounded by complete confidentiality and scientific care.
Thank you for your cooperation and good response.
Supervisor: Prof. Salem Helles
Researcher: Yousef Ayyad
90
General Information
Please answer questions that contain general information by marking (X)
1-Sex:
Male, Female
2- Age:
Less than 30 years, from 30 to 40 years, from 40 to 50, more than 50 years
3- Educational qualification:
Diploma Bachelor Master and above
4- Educational specialization:
Accounting Business Administration Economy
Other (Please specify) .................................
5- Position:
Accountant Chief auditor Assistant auditor
Other (Please specify) ...............................
6. Practical experience:
less than 5 years 5 to 10 years from 10 to 15 years
15 to 20 years 20 years and above
7. University: ................................................
91
The first secion: the adequacy of accounting knowledge to the requirements of
accounting firms working in the Gaza Strip.
No.
Str
on
gly
agre
e
agre
e
Mod
erate
ly
agre
e
dis
agre
e
Str
on
gly
dis
agre
e
1 I think the accounting curricula
correspond to the needs of the
labor market.
2 Books and references are
available to prepare an efficient
accountant.
3 I think that the school curricula
help to develop the appropriate
scientific knowledge of the
accounting graduate.
4 The accounting education
program includes a period of
practical training that coincides
with the theoretical study.
5 Accounting curricula rely more
on practical training than
indoctrination.
6 The school curricula help the
graduate to acquire the necessary
skills needed for the labor market.
7 I think there is no shortage of
interest in directing post-
graduate research to address the
practical problems of accounting
education programs.
8 Universities are working on
developing their accounting
curricula periodically and
continuously.
9 Palestinian universities teach all
the accounting courses that the
labor market demands.
10 I think that the accounting
curricula do not contain a
relative inadequacy that affects
the efficiency of graduates.
92
No.
Str
on
gly
agre
e
agre
e
Mod
erate
ly
agre
e
dis
agre
e
Str
on
gly
dis
agre
e
11 I believe that through the study
of financial accounting, the
accountant can prepare financial
statements and provide the
necessary financial information.
12 I think that through the study of
management accounting, the
accountant can help managers in
making decisions and controlling
operational activities.
13 I believe that through the study
of the tax accounting, the
accountant can conduct the
accounts in a manner consistent
with the laws and tax
instructions.
14 I believe that through the
auditing course, the accountant
can discover what may be found
in the books and records of
errors or fraud and develop
procedures to prevent it.
93
The second section: The adequacy of the accounting graduates skills to the
requirements of the accounting firms workin in the Gaza Strip.
No.
Stro
ngly
agree
agree
Mod
erately
agree
disa
gree
Stro
ngly
disa
gree
1 The university qualifies graduates
to have sufficient knowledge of
accounting practices inside
accounting and auditing offices
2 The university qualifies the
graduates to be able to analyze
financial transactions.
3 The university qualifies the
graduates to have the ability to use
the mathematical and statistical
applications needed by the
accountant.
4 The university provides the
graduates with the sufficient
knowledge and skills in the field of
accounting information systems.
5 The university qualifies graduates
to have the necessary skills in
identifying financial risks within
the Office of Accounting and
Auditing.
6 The university qualifies the
graduates to be able to prepare
financial reports.
7 The university provides the
graduates with the ability to
improve their skills in accordance
with the new challenges in the
Office of Accounting and Auditing.
8 The university provides the
graduates with the ability to
prioritize among available
resources.
94
No.
Stro
ngly
agree
agree
Mod
erately
agree
disa
gree
Stro
ngly
disa
gree
9 The university allows graduates to
have the ability to adapt to the
nature of the accounting and
auditing offices.
10 The university qualifies graduates
to be able to work within a team.
11 The university provides graduates
with the ability to work with people
who are culturally and
intellectually different.
12 The university qualifies graduates
to have the skills of presentation
and good speaking.
13 The university qualifies graduates
to have listening and
communication skills
14 The university qualifies graduates
to have good skills in strategic
planning, project management,
human resources management, and
decision-making.
15 The university qualifies graduates
to have the skills of organizing and
delegating tasks easily.
95
Appendix B:
Questionnaire in Arabic
واحترام..... تحية
والتمويل المحاسبة في الماجستير درجة لنيل تكميلي كمتطلب دراسة بإعداد الباحث يقوم
"غزة عقطا في والتدقيق المحاسبة مكاتب على ميدانية دراسة :تقييم التعليم المحاسبي" :بعنوان
التعليم تقييم إلى ويهدف ، البحث في الهامة الجوانب أحد االستبيان هذا يمثل
من القيمة بآرائكم الباحث وتزويد المطروحة األسئلة على اإلجابةو التكرم أرجو ،المحاسبي
تغني أن الباحث يأمل كما . مالئمة ترونها التي اإلجابة على (X ) إشارة وضع خالل
العلمي. البحث المستوى من وترفع إجاباتكم
غزة. قطاع في والتدقيق المحاسبة مكاتب في للعاملين موجه االستبيان هذا
العلمي البحث ألغراض االستبيان هذا ضمن المطروحة األسئلة جميع أن العلم يرجى
الفائقة. العلمية والعناية الكاملة بالسرية محاطة ستكون إجاباتكم وأن
استجابتكم.... وحسن لتعاونكم شكرا
الباحث المشرف
عياد يوسف حلس سالم أ.د
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العامة معلومات األول: القسم
(X ) إشارة بوضع عامة معلومات تتضمن التي األسئلة على اإلجابة يرجى
الجنس: -1
ذكر ىنثا العمر: -2
سنة 30 من أقل ، سنة ، 40إلى 30من 50إلى 40من،
سنة 50أكثر من العلمي: المؤهل -3
دبلوم بكالوريوس فأعلى ماجستير
العلمي: التخصص -4
محاسبة أعمال إدارة اقتصاد
التحديد................................. يرجى ذلك غير
الوظيفي: المنصب -5
محاسب رئيسي مدقق مدقق ساعدم
تحديد يرجى ذلك غير ...................................
العملية: الخبرة -6
سنوات 5أقل من 10 الى سنوات 5 من
15 الى سنوات 10 من 20 الى سنة 15 من
رفأكث سنة 20من
............................... الجامعة: -7
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موافق الرقم بشدة
موافقموافق بدرجة متوسطة
معارض معارض بشدة
: مالءمة المعرفة المحاسبية لمتطلبات مكاتب المحاسبة العاملة في قطاع غزة.المحور األول
1 اعتقد ان المناهج المحاسبية تتوافق مع
العمل.احتياجات سوق
تتوفر الكتب والمراجع المالئمة إلعداد محاسب 2 ذي كفاءة.
3 اعتقد ان المقررات الدراسية تساعد على تنمية
المعرفة العلمية المناسبة لدى خريج المحاسبة
يتضمن برنامج التعليم المحاسبي فترة للتدريب 4 العملي متزامنة مع الدراسة النظرية.
5 تعتمد المناهج التعليمية المحاسبية على
التدريب العملي أكثر من أسلوب التلقين.
المقررات الدراسية تساعد الخريج على اكتساب 6 المهارات الالزمة لسوق العمل.
7 اعتقد انه ال يوجد قصور في االهتمام بتوجيه بحوث التخرج لمعالجة المشاكل العملية التي
البرامج التعليمية المحاسبية. تتعرض لها
تعمل الجامعات على بتطوير مناهجها 8 التعليمية المحاسبية بشكل دوري ومستمر.
9 تقوم الجامعات الفلسطينية بتدريس جميع
مساقات المحاسبة التي يحتاجها سوق العمل.
اعتقد ان المناهج المحاسبية ال تحتوي على 10 يؤثر على كفاءة الخريجين.قصور نسبي
11 اعتقد ان من خالل دراسة مادة المحاسبة المالية يستطيع المحاسب اعداد القوائم المالية
وتوفير المعلومات المالية الالزمة.
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موافق الرقم بشدة
موافقموافق بدرجة متوسطة
معارض معارض بشدة
12
اعتقد ان من خالل دراسة مادة المحاسبة اإلدارية يستطيع المحاسب مساعدة المديرين
والرقابة على األنشطة في اتخاذ القرارات التشغيلية.
13 اعتقد ان من خالل دراسة مادة محاسبة الضريبة يستطيع المحاسب اجراء الحسابات بشكل مالءم مع القوانين والتعليمات الضريبية.
14
اعتقد ان من خالل دراسة مادة مراجعة الحسابات يستطيع المحاسب اكتشاف ما قد
والسجالت من أخطاء او غش يوجد بالدفاتر ووضع إجراءات تحول دون ذلك.
مالءمة مهارات خريجي المحاسبة لمتطلبات مكاتب المحاسبة العاملة في قطاع غزة.المحور الثاني:
1 تؤهل الجامعة الخريج ليكون لديه معرفة كافية بالممارسات المحاسبية في مكاتب المحاسبة
والتدقيق.
الجامعة الخريج ليكون قادر على تحليل تؤهل 2 المعامالت المالية.
3 تؤهل الجامعة الخريج ليكون لديه القدرة على استخدام التطبيقات الرياضية واإلحصائية التي
يحتاجها المحاسب.
تؤهل الجامعة الخريج ليكون لديه معرفة كافية 4 ومهارات في مجال نظم المعلومات المحاسبية.
5 تؤهل الجامعة الخريج ليكون لديه المهارات الالزمة في تحديد المخاطر المالية داخل مكتب
المحاسبة والتدقيق.
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موافق الرقم بشدة
موافقموافق بدرجة متوسطة
معارض معارض بشدة
6 تؤهل الجامعة الخريج ليكون قادر على إعداد
التقارير المالية.
7 تؤهل الجامعة الخريج ليكون لديه القدرة على
الجديدة في تحسين مهاراته وفقا للتحديات مكتب المحاسبة والتدقيق.
تؤهل الجامعة الخريج ليكون لديه القدرة على 8 تحديد األولويات من بين الموارد المتاحة.
9 تؤهل الجامعة الخريج ليكون لديه االمكانية على التكيف مع طبيعة عمل مكاتب المحاسبة
والتدقيق.
ليكون لديه القدرة على تؤهل الجامعة الخريج 10 العمل ضمن فريق.
11 تؤهل الجامعة الخريج ليكون لديه االمكانية على العمل مع األشخاص المختلف معهم
ثقافيا وفكريا.
تؤهل الجامعة الخريج ليكون لديه مهارات 12 العرض والتحدث الجيد.
تؤهل الجامعة الخريج ليكون لديه مهارات 13 االستماع والتواصل.
14 تؤهل الجامعة الخريج ليكون لديه مهارات جيدة في التخطيط االستراتيجي، وإدارة المشاريع،
وإدارة الموارد البشرية، وصنع القرار.
تؤهل الجامعة الخريج ليكون لديه مهارات 15 تنظيم وتفويض المهام بسهولة.
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Appendix C:
Interview Questions
Evaluating Accounting Education
“Field Study on the accounting and auditing offices in the
Gaza Strip”
تقييم التعليم المحاسبي "دراسة ميدانية: مكاتب المحاسبة والتدقيق في قطاع غزة"
Interview Questions Guiding List
“Employee Specific Questions”
Duration of the Interview: Max of 20 Minutes
Researcher:
Yousef Mahmoud Ayyad
Supervisors:
Prof. Salem Helles
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Office Name: ……………………………………………………….
Local or International ……………………………………………………….
Education level ……………………………………………………….
The university ……………………………………………………….
Years of Experience ……………………………………………………….
Introduction and Objective of the Tool:
The researcher prepares a study as a supplementary requirement to obtain a master's
degree in accounting and finance Which is titled :
Evaluation of Accounting Education
Field Study on Accounting and Auditing Offices in the Gaza Strip
These questions are one of the important aspects of the research, which aims
to evaluate the accounting education. I hope you will be able to answer the questions
and provide the researcher with your valuable opinions. The researcher hopes to
enrich your answers and raise the level of scientific research.
These questions are prepared to the employers of accounting and auditing
offices in the Gaza Strip
The data collection tool was designed based on the educational and
professional requirements mentioned in the International Accounting Education
Standards (IAES) of the International Federation of Accountants (IFAC).
Section 1: the adequacy of accounting knowledge to the requirements of
accounting firms working in the Gaza Strip.
1. Do you think that current accounting education programs meet the requirements
of the accounting and auditing profession? How ?
………………………………………………………………………………………..
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2. What are the subjects required to qualify the graduate of accounting to work in the
profession of accounting and auditing?
………………………………………………………………………………………..
3. How do you evaluate accounting graduate in the following areas:
-Financial Accounting and Financial Statements Preparation………………..
-Tax Accounting…………………………………………………………………
-Audit………………..……………………………………………………………
4. Is there a gap between the accounting curriculums and the requirements of the
labor market in the accounting offices? If there is , specify?
…………………………………………………………………………………..
5. What are your proposals to improve the current accounting curricula in order to
meet the needs of accounting and auditing offices?
…………………………………………………………………………………..
Section 2: The adequacy of the accounting graduates skills to the
requirements of the accounting firms working in the Gaza Strip.
As per the IAES, the skills professional accountants require are grouped under five
main headings as follows:
Intellectual skills
Technical and functional skills
Personal skills
Interpersonal and communication skills
Organizational and business skills
1-What are the skills that the accountants need to work in accounting and auditing
offices?....................................................................................................................
2-Do you find that the accounting graduate has the appropriate intellectual skills to
work in accounting and auditing offices?
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_ How to evaluate the graduate in:
1 Knowledge of accounting practices in accounting and auditing offices
2 Understanding of accounting practices in accounting and auditing offices
3 Ability to apply accounting practices in accounting and auditing offices
4 Ability to analyze financial transactions in accounting and auditing offices
5 Ability to draw conclusions of certain financial transactions In accordance with
International Accounting Standards
3-Do you think an accounting graduate has technical and functional skills to work in
accounting and auditing offices?
_ How do you evaluate the graduate in
1 Ability to use mathematical and statistical applications
2 IT proficiency
3 Ability to identify financial risks within the organization
4 Ability to produce meaningful reports
4-Do you think that the accounting graduate has the appropriate personal skills to
work in accounting and auditing offices?
_ How do you evaluate the graduate in:
1 Self-management (taking responsibility of your own decisions)
2 Self-learning (ability to improve your skills in accordance with new and
emerging challenges in your organization)
3 The ability to select and assign priorities within restricted resources and to
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organize work to meet tight deadlines;
4 The ability to anticipate and adapt to change
5 Professional skepticism (an attitude that includes a questioning mind, being alert
to conditions which may indicate possible misstatement due to error or fraud,
and a critical assessment of audit evidence)
5-Do you think that the accounting graduate has the appropriate personal and
communication skills to work in the accounting and auditing offices?
_ How do you evaluate the graduate in:
1 Team work
2 Work with culturally and intellectually divers people
3 Presentation skills
4 Listen and read effectively
5 strategic planning, project management, management of people and resources,
and decision making
6-Do you find an accounting graduate with the appropriate organizational skills to
work in accounting and auditing offices?
_ How to evaluate the graduate in:
1 the ability to organize and delegate tasks, to motivate and to develop people;
2 leadership
7-How do you think the university can improve the accountant's skills?
………………………………………………………………………………………
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8-In your opinion, is there a gap between the graduates of accounting and the labor
market? …………………………………………………………………………….
9-What do you think the skills acquired by the graduate of accounting during work
in accounting and auditing offices?...............................................................................
10-Do you find a graduate of accounting possessing financial analysis skills? why?
………………………………………………………………………………………..
11-Which university students do you prefer?
………………………………………………………………………………………
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Appendix D:
Interview Questions – Arabic
..... واحترام تحية
بعنوان والتمويل المحاسبة في الماجستير درجة لنيل تكميلي كمتطلب دراسة بإعداد الباحث يقوم
المحاسبي التعليم تقييم
غزة قطاع في والتدقيق المحاسبة مكاتب على ميدانية دراسة
المحاسبي التعليم تقييم إلى تهدف والتي ، البحث في الهامة الجوانب احد األسئلة هذه تمثل ىعل اإلجابة خالل من القيمة بآرائكم الباحث وتزويد المطروحة األسئلة على واإلجابة التكرم أرجو ،
العلمي. للبحث المستوى من عوترف إجاباتكم تغني أن الباحث يأمل كما . األسئلة غزة قطاع في والتدقيق المحاسبة مكاتب ألصحاب موجهة االسئلة هذه
وان العلمي البحث ألغراض المقابلة ضمن المطروحة األسئلة جميع أن العلم يرجى الفائقة. العلمية والعناية الكاملة بالسرية محاطة ستكون إجاباتكم
..... استجابتكم وحسن لتعاونكم شكرا
الباحث المشرف
دعيا يوسف حلس سالم د أ.
107
معلومات المؤسسة
.............................................. اسم المكتب
.............................................. دولية ام محلية
......مستوى التعليم ........................................
..............................................الجامعة
.......الخبرة؟ .......................................عدد سنوات
اع غزة.المحور االول: مالءمة المعرفة المحاسبية لمتطلبات مكاتب المحاسبة والتدقيق العاملة في قط
؟هل تعتقد أن برامج التعليم المحاسبية الحالية تلبي متطلبات مهنة المحاسبة والتدقيق؟ كيف ذلك -1
وضوعات الدراسية المطلوبة لتأهيل خريج المحاسبة للعمل في مهنة المحاسبة والتدقيق؟ما هي الم -2
كيف تقيم خريج المحاسبة في المجاالت التالية -3
مجال الخبرة مستوى المعرفة
المحاسبة المالية وإعداد القوائم المالية
المحاسبة الضريبية
تدقيق الحسابات
هل يوجد فجوة بين المناهج التعليمية المحاسبية )هل يوجد قصور في مناهج التعليم برأيك -4 المحاسبي( ومتطلبات سوق العمل في مكاتب المحاسبة؟ في حالة وجود حددها؟
ما هي مقترحاتكم لتحسين المناهج المحاسبية الحالية من اجل تلبية احتياجات مكاتب المحاسبة -5 والتدقيق؟
108
في اني: مالءمة مهارات خريجي المحاسبة لمتطلبات مكاتب المحاسبة والتدقيق العاملة*المحور الث قطاع غزة.
ما هي المهارات المطلوبة لدى المحاسب للعمل في مكاتب المحاسبة؟-1
هل تجد ان خريج المحاسبة يمتلك المهارات الفكرية المناسبة للعمل في مكاتب المحاسبة والتدقيق؟-2
الخريج في :وكيف تقيم
المعرفة بالممارسات المحاسبية في مكاتب المحاسبة وفق المعايير المحاسبة الدولية -
فهم الممارسات المحاسبية في مكاتب المحاسبة -
القدرة على تطبيق الممارسات المحاسبية في مكاتب المحاسبة -
القدرة على تحليل المعامالت المالية في مكاتب المحاسبة -
على عمل تقارير للمعامالت المالية وفق معايير المحاسبة الدوليةالقدرة -
هل تجد خريج المحاسبة يمتلك المهارات الفنية والوظيفية المناسبة للعمل في مكاتب المحاسبة -3 والتدقيق؟
وكيف تقيم الخريج في:
القدرة على استخدام التطبيقات الرياضية واإلحصائية -
البرامج المحوسبةالقدرة على استخدام -
القدرة على تحديد المخاطر المالية داخل المنظمة -
القدرة على إنتاج تقارير ذات فائدة -
هل تجد ان خريج المحاسبة يمتلك المهارات الشخصية المناسبة للعمل في مكاتب المحاسبة -4 والتدقيق؟
وكيف تقيم الخريج في:
الخاصة بك(اإلدارة الذاتية )تحمل مسؤولية القرارات -
ك(التعلم الذاتي )القدرة على تحسين المهارات الخاصة وفقا للتحديات الجديدة والناشئة في مؤسست -
109
د القدرة على اختيار وتعيين األولويات في حدود الموارد المحدودة وتنظيم العمل لتلبية المواعي - النهائية الضيقة؛
القدرة على التوقع والتكيف مع التغيير -
وك المهنية )يقوم بتحذيرك من اخطار احتمالية قد تحصل (الشك -
هل تجد ان خريج المحاسبة يمتلك المهارات الشخصية واالتصاالت المناسبة للعمل في مكاتب -5 المحاسبة والتدقيق؟
وكيف تقيم الخريج في:
العمل مع الفريق -
مهارات التعامل مع االفراد المتنوعة ثقافيا وفكريا -
العرضمهارات -
االستماع والقراءة بشكل فعال -
العمل تحت ضغط العمل -
هل تجد خريج المحاسبة يمتلك المهارات التنظيمية المناسبة للعمل في مكاتب المحاسبة والتدقيق؟-6
وكيف تقيم الخريج في:
التخطيط االستراتيجي، وإدارة المشاريع، وإدارة الموارد البشرية، واتخاذ القرارات -
القدرة على تنظيم وانجاز المهام. -
باعتقادك كيف يمكن للجامعة ان تحسن من مهارات المحاسب؟ -7
برأيك هل يوجد فجوة بين خريجي المحاسبة وسوق العمل الفلسطيني؟ -8 برأيك ما هي المهارات التي يكتسبها خريج المحاسبة خالل العمل في مكاتب المحاسبة والتدقيق؟ -9
تجد خريج المحاسبة يمتلك مهارات تحليل البيانات المالية؟ ولماذا؟ هل -10
أي طالب الجامعات تفضل؟ -11
110
Appendix E:
Referees list
Name University
Prof. Ali Shaheen Palestine university
Dr. Sabry Moshtaha Al-Quds Open University
DR. Hosam Mutair The Islamic university
111
Appendix F:
List of interviewers
Name About Date of interview
Adam firm Mounir Ahmed Ali Ahmed.
Adam office for accounting services.
Qualifications: master of accounting,
Islamic university, Gaza.
Years of experience: 25
6/3/2018
Al Thika firm Ihsan Mahmoud Mohamed Ahmed.
trust office and quality accounting
11/3/2018
Al Waleed firm Khaled Ahmed Abu Sweis.
Alwaleed office for accounting and
auditing services.
Qualifications: Bachelor of accounting,
Al-Azhar university, Gaza.
Years of experience: 28
12/3/2018
Kamal Almidana firm Kamal Ibrahim Abdul Latif Al Midna.
Kamal Al Midna office for accounting &
auditing services.
Position: office manager.
Qualifications: Master of accounting, Al
Azhar. university, Gaza.
Years of experience: 32
12/3/2018
Maher Albadri firm Maher Mahmoud El Badry
Maher Al Badri office for accounting
services.
Qualifications: Bachelor of accounting,
Al-Azhar university, Gaza.
Position: Office Manager.
Years of experience: 27
6/3/2018
Mohanad Al Bayed firm Muhannad Al - Bayed office for
accounting services.
4/3/2018
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Mohammed Asfour firm Mohammed Salim Fawzi Asfour.
Mohammed Asfour office for accounting
services.
Qualifications: Bachelor of accounting,
Islamic university, Gaza.
Position: Director
Years of experience: 33
4/3/2018
Talal Abu Ghazala firm Mounir Mohammed Ali Hasan.
Executive Director of Talal Abu-Ghazaleh
firm, Gaza Branch
Qualifications: Bachelor of accounting .
Position: legal Accountant
years of experience : 25
28/2/2018