The extent to which accounting education curricula can be developed to raise the level of efficiency of accounting graduates in technical institutes. A survey study of the opinions of faculty members at the Higher Institutes of Technical Sciences in the c

Abstract

This study aimed to highlight the possibility of developing accounting curricula to enhance the competence of accounting graduates from higher technical institutes. The study was limited to higher technical institutes in the cities of Al-Bayda, Al-Marj, and Shahat. To achieve the study's objective and test its hypothesis, a questionnaire was designed based on previous studies. (50) questionnaires were distributed to the study sample, which consisted of faculty members specializing in accounting within the aforementioned institutes. 43 questionnaires were returned, representing an 86% response rate. The collected data were analyzed using a set of statistical tests available in the SPSS statistical software. The study adopted a descriptive-analytical approach, which fulfills the study's purposes in describing and analyzing the study variables and testing its hypothesis. Based on statistical analysis, the study reached the following conclusions, the most important of which is:

Accounting curricula in higher technical institutes require comprehensive development and modernization that balances theoretical and practical aspects and keeps pace with technological and digital advancements, while taking into account the requirements of the local and international labor market. The results also showed that the majority of participants perceive a significant weakness in development and modernization efforts in recent years. Furthermore, the level of attention given by institute administrations is often described as weak, reflecting a gap in institutional focus. A clear deficiency in coordination with the labor market was also identified. The study further indicated several difficulties hindering the development of accounting curricula, including insufficient financial support and resources, a lack of genuine will and commitment from relevant stakeholders, deficiencies in institutional planning and coordination, and challenges related to technology and practical application. The study recommended the establishment of a national committee for developing accounting curricula, comprising representatives from the Ministries of Education and Finance, faculty members, the Accountants Syndicate, and the private sector. This committee would be responsible for periodically updating curricula in accordance with international standards and market needs.