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،

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دور التعليم المحاسبي في صقل الخريجين بالمهارات الالزمة (. م2008) الفطيمي، محمد.ورقة مقدمة إلى المؤتمر العربي حول التعليم العالي، ليبيا: الجامعة .لسوق العمل

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االرتقاء بالتعليم المحاسبي الجامعي لتحقيق (. م2015) عبد الناصر. مطر،و نور، محمد. ورقة مقدمة إلى المؤتمر .الشروط المنصوص عليها في معايير التعليم المحاسبي الدولية

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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.

98

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.

99

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 ?

………………………………………………………………………………………..

102

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

104

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

112

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