تصور مقترح لتفعيل الدور المجتمعي للتعليم المحاسبي الجامعي في ضوء معايير الجودة والاعتماد المؤسسي

Abstract

This research aims to study the reality of the community service of the accounting departments from the point of view of both the academics and the labor market، and to propose a conception about the role of the accounting departments in community service. To achieve the objectives of this research، the descriptive approach was followed in addition to the theoretical and analytical، and the necessary data for the search were collected through the questionnaire form prepared for this، and the research community consisted of academics in the accounting departments in Libyan universities، as well as accountants practicing the accounting profession in Libya. A sample of (95) individuals was taken from them. The research reached  a set of results، the most prominent of which were: There is no role for accounting education in serving the local community from the point of view of academics (faculty members) in the study sample and in light of quality standards and institutional accreditation. The results of the research also showed that there are no significant differences between the opinions of faculty members and accountants in the research sample about the role of accounting education in community service).