تقييم برامج التعليم المحاسبي بالجامعات الجزائرية حسب معايير التعليم املحاسبي الدولية :من وجهة نظر أعضاء هيئة التدريس بالمركز الجامعي سي الحواس بريكة

Abstract

This study aims to highlight the importance of accounting education programs as the cornerstone of the formation of competent accountants, in addition to knowing the compatibility between the content of accounting education programs and International accounting education standards. Through its presentation and comparison of what is taught in the field of accounting in Algerian universities and the evaluation of the acceptance policies applied in the Department of Economics. In order to reach the goal of the study, the descriptive approach was relied on, an interview guide was designed, and an interview was requested and conducted with the accounting professors in the Department of Economics at the Centre Universitaire Si El Haouès Barika. The interview request was responded to by 66.66% of the professor’s, and their opinions were taken about the content of the accredited accounting education programs in the Department of Economics The extent of its suitability to the educational process and the analysis of interview results based on the Nvivo 10 program .