ادارة اعمال

1. ‫ﺍﻟﺠﺎﻤﻌﺔ‬
‫ﺍﻹﺴﻼﻤﻴﺔ‬
-
‫ﻏـﺯﺓ‬
‫ﻋﻤﺎﺩﺓ‬
‫ﺍﻟﺩﺭﺍﺴـﺎﺕ‬
‫ﺍﻟﻌﻠﻴـﺎ‬
‫ـﺎﺭﺓ‬
‫ﺍﻟﺘﺠـــ‬ ‫ـﺔ‬
‫ﻜﻠﻴـــ‬
‫ﻭﺍﻟﺘﻤﻭﻴـل‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﻗﺴﻡ‬
‫ﺇﺩﺍ‬ ‫ﺃﺛﺮ‬
‫ﺍﳌﻌﻠﻮﻣﺎﺕ‬ ‫ﻭﺗﻜﻨﻮﻟﻮﺟﻴﺎ‬ ‫ﺍﳌﻌﺮﻓﺔ‬ ‫ﺭﺓ‬
‫ﺍﶈﺎﺳﺒﻲ‬ ‫ﺍﻟﺘﺄﻫﻴﻞ‬ ‫ﻋﻠﻰ‬
"
‫ﰲ‬ ‫ﺍﳌﺪﺭﺟﺔ‬ ‫ﺍﻟﺸﺮﻛﺎﺕ‬ ‫ﻋﻠﻰ‬ ‫ﻣﻴﺪﺍﻧﻴﺔ‬ ‫ﺩﺭﺍﺳﺔ‬
‫ﺍﳌﺎﻟﻴﺔ‬ ‫ﻟﻸﻭﺭﺍﻕ‬ ‫ﻓﻠﺴﻄﲔ‬ ‫ﺑﻮﺭﺻﺔ‬
"
‫ﺇﻋﺩﺍﺩ‬
‫ﺍﻟﻁﺎﻟﺒﺔ‬
‫ﺍﻟﺠﻭﺍﺩ‬ ‫ﻋﺒﺩ‬ ‫ﻤﺤﺎﺭﺏ‬ ‫ﺨﻭﻟﺔ‬
‫ﺇﺸﺭﺍﻑ‬
‫ﺩ‬
.
‫ﺍﻟﺒﺤﻴﺼﻲ‬ ‫ﻤﺤﻤﺩ‬ ‫ﻋﺼﺎﻡ‬
‫ﻭﺍﻟﺘﻤﻭﻴل‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺎﺠﺴﺘﻴﺭ‬ ‫ﺩﺭﺠﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺤﺼﻭل‬ ‫ﻟﻤﺘﻁﻠﺒﺎﺕ‬ ‫ﹰ‬
‫ﻻ‬‫ﺍﺴﺘﻜﻤﺎ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻫﺫﻩ‬ ‫ﻗﺩﻤﺕ‬
‫ﺒﻐﺯﺓ‬ ‫ﺍﻹﺴﻼﻤﻴﺔ‬ ‫ﺍﻟﺠﺎﻤﻌﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻟﺘﺠﺎﺭﺓ‬ ‫ﻜﻠﻴﺔ‬ ‫ﻤﻥ‬
1434
‫ﻫ‬
‫ـ‬
2013 -
‫ﻡ‬

2. ‫أ‬
‫ﻗﺎل‬
‫ﺍﷲ‬
‫ﺘﻌـﺎﻟﻰ‬
:
Î Í ÌËÊÉ
Ï
ÒÑÐ
Ô Ó
Õ
ÚÙØ×Ö
]
‫ﺳﻮرة‬
‫اﻟﻘﺼﺺ‬
:
70
[

3. ‫ب‬
‫ﺍﻹﻫــﺪﺍء‬
v
‫ﻭﺍﻷﻨﺎﻡ‬ ‫ﺍﻟﺒﺭﻴﺔ‬ ‫ﻟﺭﺏ‬ ‫ﻭﻤﻨﻴﺏ‬ ‫ﻭﻤﺴﺘﻐﻔﺭ‬ ‫ﺘﺎﺌﺏ‬ ‫ﻜل‬ ‫ﺇﻟﻰ‬
...
v
‫ﻨﺎﺼﺭ‬ ‫ﻜل‬ ‫ﺇﻟﻰ‬
‫ﻭﺍﻟﺴﻼﻡ‬ ‫ﺍﻟﺼﻼﺓ‬ ‫ﺃﻓﻀل‬ ‫ﻋﻠﻴﻪ‬ ‫ﻤﺤﻤﺩ‬ ‫ﻨﺒﻴﻨﺎ‬ ‫ﻟﺴﻨﺔ‬ ‫ﻭﻤﻨﺘﺼﺭ‬
...
v
‫ﺭﻗﻭﺩ‬ ‫ﺍﻷﻟﺤﺎﺩ‬ ‫ﺠﻨﺒﺎﺕ‬ ‫ﺒﻴﻥ‬ ‫ﻫﻡ‬ ‫ﻤﻥ‬ ‫ﺇﻟﻰ‬
...
‫ﺍﻟﻘﻠﻭﺏ‬ ‫ﺴﻭﻴﺩﺍﺀ‬ ‫ﻓﻲ‬ ‫ﺃﺤﻴﺎﺀ‬ ‫ﻤﺎﺯﺍﻟﻭﺍ‬ ‫ﻟﻜﻨﻬﻡ‬
)
‫ﺃﺒـﻲ‬
‫ﻤﻨﻴﻑ‬ ‫ﻭﺃﺨﻲ‬ ،‫ﺍﻟﺤﺒﻴﺏ‬
)
‫ﺃﺒﻬﺎ‬ ‫ﺴﻴﻭل‬ ‫ﺸﻬﻴﺩ‬
(
‫ﺃﺨﻲ‬ ‫ﻭﺍﺒﻥ‬ ،
)
‫ﺍﻟﺸﻬﻴﺩ‬
(
‫ﻫﻴـﺜﻡ‬
‫ﺃﺨـﻲ‬ ‫ﻭﺯﻭﺠـﺔ‬ ،
‫ﺃﺴﻤﺎﺀ‬
(
‫ﺭﺤﻤﻬﻡ‬
‫ﹰ‬
‫ﺎ‬‫ﻋﻠﻴ‬ ‫ﹰ‬
‫ﺎ‬‫ﻤﻘﺎﻤ‬ ‫ﻭﺭﺯﻗﻬﻡ‬ ‫ﹰ‬
‫ﺎ‬‫ﺠﻤﻴﻌ‬ ‫ﺍﷲ‬
‫ﺨﺎﻟ‬ ‫ﹰ‬
‫ﺎ‬‫ﻭﻨﻌﻴﻤ‬ ،
‫ﺍﻟﺠﻨﺎﻥ‬ ‫ﻓﻲ‬ ‫ﹰ‬
‫ﺍ‬‫ﺩ‬
...
v
‫ﺍﻟﺤﺏ‬ ‫ﻤﻌﺎﻨﻲ‬ ‫ﺒﺩﺍﺨﻠﻲ‬ ‫ﻏﺭﺴﺕ‬ ‫ﻤﻥ‬ ‫ﺇﻟﻰ‬
‫ﻭﺍﻟﺘﻀﺤﻴﺔ‬
‫ﻤﻌﻲ‬ ‫ﻭﺍﺤﺘﻤﻠﺕ‬ ،‫ﻭﺍﻟﺤﻨﺎﻥ‬
‫ﻀـﻌﻔﻬﺎ‬ ‫ﻋﻠﻰ‬
‫ﻭ‬ ‫ﻤﺸﻘﺔ‬
‫ﺍﻟﻤﺸﻭﺍﺭ‬ ‫ﻫﺫﺍ‬ ‫ﻋﻨﺎﺀ‬
)
‫ﺍﻟﺤﺒﻴﺒﺔ‬ ‫ﺃﻤﻲ‬
(
‫ﺍﷲ‬ ‫ﺃﺴﺄل‬
‫ﺘﻌﺎﻟﻰ‬
‫ﺃﻥ‬
‫ﻭ‬ ‫ﻴﺤﻔﻅﻬﺎ‬
‫ﺍﻟﻌﻔـﻭ‬ ‫ﻴﺭﺯﻗﻬﺎ‬
‫ﺍﻟﺨﺘﺎﻡ‬ ‫ﻭﺤﺴﻥ‬ ‫ﻭﺍﻟﻌﺎﻓﻴﺔ‬
.
،
.
v
‫ﺭﺍ‬ ‫ﺇﻟﻰ‬
‫ﺭﻭﺤﻲ‬ ‫ﺘﻭﺃﻤﺔ‬ ،‫ﹰ‬
‫ﺎ‬‫ﻭﻤﻌﻨﻭﻴ‬ ‫ﹰ‬
‫ﺎ‬‫ﻤﺎﺩﻴ‬ ‫ﺍﻟﺭﺴﺎﻟﺔ‬ ‫ﻫﺫﻩ‬ ‫ﻋﻴﺎ‬
)
‫ﺃﺨﺘﻲ‬
(
،‫ﺍﻟﺤﺒﻴﺒﺔ‬
‫ﻭ‬
)
‫ﺯﻭﺠﻬ‬
‫ﺎ‬
(
‫ﺍﻟﺸﻴﺦ‬
‫ﺍﻟﺠﻭﺍﺩ‬ ‫ﻋﺒﺩ‬ ‫ﻤﺤﻤﻭﺩ‬
...
‫ﺤﻔﻅﻬﻤﺎ‬
‫ﻭﺠل‬ ‫ﻋﺯ‬ ‫ﺍﻟﻤﻭﻟﻰ‬
‫ﺍﻟﺠﺯﺍﺀ‬ ‫ﺨﻴﺭ‬ ‫ﻋﻨﻲ‬ ‫ﻭﺠﺯﺍﻫﻤﺎ‬ ،
...
v
، ‫ﺒﻪ‬ ‫ﺃﻋﺘﺼﻡ‬ ‫ﺤﺒل‬ ‫ﻭﺠل‬ ‫ﻋﺯ‬ ‫ﺍﷲ‬ ‫ﺒﻌﺩ‬ ‫ﻤﻥ‬ ‫ﻟﻲ‬ ‫ﻫﻡ‬ ‫ﻤﻥ‬ ‫ﺇﻟﻰ‬
)
‫ﺇﺨﻭﺘﻲ‬
(
‫ﻓﻴﻬﻡ‬ ‫ﺍﷲ‬ ‫ﺒﺎﺭﻙ‬ ،‫ﺍﻷﺤﺒﺎﺀ‬
‫ﺍﻟﺩﻭﺍﻡ‬ ‫ﻭﻋﻠﻰ‬ ‫ﹰ‬
‫ﺍ‬‫ﻭﺃﺒﺩ‬ ‫ﹰ‬
‫ﺎ‬‫ﺩﺍﺌﻤ‬ ‫ﻭﺃﺯﻭﺍﺠﻬﻡ‬ ‫ﺫﺭﻴﺎﺘﻬﻡ‬ ‫ﻭﻓﻰ‬
...
v
‫ﻤﺤﺒﺔ‬ ‫ﻭﺇﻴﺎﻫﻡ‬ ‫ﺠﻤﻌﺘﻨﻲ‬ ‫ﺍﻟﺫﻴﻥ‬ ‫ﻭﺯﻤﻴﻼﺘﻲ‬ ‫ﺯﻤﻼﺌﻲ‬ ‫ﺇﻟﻰ‬
‫ﻭﺭﺴﻭﻟﻪ‬ ‫ﺍﷲ‬ ‫ﻓﻲ‬
‫ﺠﺯﺍﻫﻡ‬
‫ﺍﷲ‬
،‫ﹰ‬
‫ﺍ‬‫ﺨﻴـﺭ‬
‫ﻭ‬
‫ﺠﻌﻠﻬﻡ‬
‫ﹰ‬
‫ﺍ‬‫ﺃﻨﺼﺎﺭ‬ ‫ﺍﻟﻌﻠﻡ‬ ‫ﻟﺭﻓﻌﺔ‬
‫ﻭﺃﻋﻭﺍﻨ‬
‫ﹰ‬
‫ﺎ‬
...
v
‫ﻭﺇﻜﺭﺍﻡ‬ ‫ﹰ‬
‫ﻻ‬‫ﺇﺠﻼ‬ ‫ﺃﺠﻨﺤﺘﻬﺎ‬ ‫ﺍﻟﻤﻼﺌﻜﺔ‬ ‫ﻟﻪ‬ ‫ﺤﻁﺕ‬ ‫ﻋﻠﻡ‬ ‫ﻁﺎﻟﺏ‬ ‫ﻜل‬ ‫ﺇﻟﻰ‬
...
‫ﺗﻘﺼﲑ‬ ‫ﻣﻦ‬ ‫ﻛﺎﻥ‬ ‫ﻭﻣﺎ‬ ،‫ﻭﺟﻞ‬ ‫ﻋﺰ‬ ‫ﺍﳌﻮﱃ‬ ‫ﻓﻤﻦ‬ ‫ﺗﻮﻓﻴﻖ‬ ‫ﻣﻦ‬ ‫ﻓﻴﻪ‬ ‫ﻛﺎﻥ‬ ‫ﻓﻤﺎ‬ ‫ﺍﳌﺘﻮﺍﺿﻊ‬ ‫ﺍﳉﻬﺪ‬ ‫ﻫﺬﺍ‬ ‫ﺃﻫﺪﻱ‬ ً‫ﺎ‬‫ﲨﻴﻌ‬ ‫ﺇﻟﻴﻜﻢ‬
‫ﺑﺸﺮ‬ ‫ﺇﻻ‬ ‫ﳓﻦ‬ ‫ﻓﻤﺎ‬
‫ﲟﻌﺼﻮﻣﲔ‬ ‫ﻟﺴﻨﺎ‬
‫ﻧﺴﻴﺎﻥ‬ ‫ﺃﻭ‬ ‫ﺧﻄﺄ‬ ‫ﻣﻦ‬
..

4. ‫ج‬
‫ﻭﺗﻘﺪﻳﺮ‬ ‫ﺷﻜﺮ‬
‫ﷲ‬ ‫ﺍﻟﺤﻤﺩ‬
‫ﺃ‬
‫ﹰ‬
‫ﺎ‬‫ﻨﻌﻤ‬ ‫ﻋﻠﻴﻨﺎ‬ ‫ﺃﺴﺒﻎ‬ ‫ﺍﻟﺫﻱ‬ ‫ﹰ‬
‫ﻻ‬‫ﻭ‬
‫ﻤﻥ‬ ‫ﻭﺃﺠﻠﻬﺎ‬ ‫ﺃﺴﻤﺎﻫﺎ‬ ،‫ﺘﺤﺼﻰ‬ ‫ﻭﻻ‬ ‫ﺘﻌﺩ‬ ‫ﻻ‬ ‫ﻭﻓﻴﺭﺓ‬
‫ﻓﻲ‬ ‫ﺘﺠﺴﺩﺕ‬ ‫ﻨﻌﻤﺔ‬ ،‫ﺍﻹﺴﻼﻡ‬ ‫ﻨﻌﻤﺔ‬ ‫ﺒﻌﺩ‬
)
‫ﻭﻗﺴﻡ‬ ‫ﺃﻤﺭ‬
(
‫ﻭﺠل‬ ‫ﻋﺯ‬ ‫ﻤﻭﻻﻨﺎ‬ ‫ﺒﻬﺎ‬ ‫ﻭﻤﻴﺯﻨﺎ‬ ‫ﺍﺨﺘﺼﻨﺎ‬ ،
‫ﺍﻷﻤﺭ‬ ‫ﻓﺠﺎﺀ‬ ،‫ﻤﺨﻠﻭﻗﺎﺘﻪ‬ ‫ﺒﺎﻗﻲ‬ ‫ﻋﻥ‬
)
‫ﺒﺈﻗﺭﺃ‬
(
‫ﻗﺴﻡ‬ ‫ﺃﺘﺒﻌﻪ‬ ‫ﺜﻡ‬ ،
)
‫ﻨ‬ ‫ﺒﻌﺩ‬ ‫ﻤﻥ‬ ‫ﺒﺎﻟﻘﻠﻡ‬
‫ﻭﻥ‬
(
،
‫ﺘﻜﻭﻥ‬ ‫ﻟﻜﻲ‬
‫ﺍﻟﻌﻠﻡ‬ ‫ﻟﺼﺭﻭﺡ‬ ‫ﺤﺎﺫﻗﻴﻥ‬ ‫ﺒﻨﺎﺓ‬ ‫ﺍﻟﺒﺸﺭ‬ ‫ﺒﻨﻭ‬ ‫ﻨﺤﻥ‬ ‫ﻨﺼﺒﺢ‬ ‫ﺃﻥ‬ ‫ﻓﻲ‬ ‫ﹰ‬
‫ﺎ‬‫ﺴﺒﺒ‬ ‫ﻭﺍﻟﻜﺘﺎﺒﺔ‬ ‫ﺍﻟﻘﺭﺍﺀﺓ‬ ‫ﻨﻌﻤﺔ‬
‫ﻭﺍﻟﻤﻌﺭﻓﺔ‬
.
‫ﻓﻀل‬ ‫ﺒﺸﺎﺭﺓ‬ ‫ﻭﺤﺎﻤل‬ ،‫ﺍﻟﺤﻤﺩ‬ ‫ﻟﻭﺍﺀ‬ ‫ﺭﺍﻓﻊ‬ ،‫ﻤﺤﻤﺩ‬ ‫ﺴﻴﺩﻨﺎ‬ ‫ﻋﻠﻰ‬ ‫ﹰ‬
‫ﺎ‬‫ﺜﺎﻨﻴ‬ ‫ﻭﺍﻟﺴﻼﻡ‬ ‫ﻭﺍﻟﺼﻼﺓ‬
‫ﹰ‬
‫ﺎ‬‫ﻋﻠﻤ‬ ‫ﻓﻴﻬﺎ‬ ‫ﻴﺒﺘﻐﻲ‬ ‫ﹰ‬
‫ﺎ‬‫ﻁﺭﻴﻘ‬ ‫ﺴﻠﻙ‬ ‫ﻟﻤﻥ‬ ‫ﺍﷲ‬ ‫ﻤﻥ‬ ‫ﻤﺴﻬﻠﺔ‬ ‫ﺍﻟﺠﻨﺔ‬ ‫ﺇﻟﻰ‬ ‫ﺒﻁﺭﻴﻕ‬ ،‫ﺍﻟﻌﻠﻡ‬ ‫ﻁﻠﺏ‬
.
‫ﻭﺍ‬ ‫ﻭﺍﻟﺸﻜﺭ‬
‫ﻭﺍﻟﺴﻼﻡ‬ ‫ﺍﻟﺼﻼﺓ‬ ‫ﻋﻠﻴﻪ‬ ‫ﻤﺤﻤﺩ‬ ‫ﻨﺒﻴﻨﺎ‬ ‫ﺴﻨﺔ‬ ‫ﺍﺘﺒﻌﻭﺍ‬ ‫ﺍﻟﺫﻴﻥ‬ ‫ﻷﻭﻟﺌﻙ‬ ‫ﹰ‬
‫ﺎ‬‫ﺜﺎﻟﺜ‬ ‫ﻟﺘﻘﺩﻴﺭ‬
‫ﺒﻤﻌﺎﺭﻓﻬﻡ‬ ‫ﻭﻴﺠﻭﺩﻭﻥ‬ ،‫ﻴﻔﺘﺭﻭﺍ‬ ‫ﻭﻟﻡ‬ ‫ﻤﻨﺎﻫﻠﻪ‬ ‫ﻤﻥ‬ ‫ﻴﻨﻬﻠﻭﻥ‬ ‫ﺍﻟﻌﻠﻡ‬ ‫ﻁﻠﺏ‬ ‫ﻋﻠﻰ‬ ‫ﻓﻌﻜﻔﻭﺍ‬ ،‫ﺒﻬﺎ‬ ‫ﻭﻋﻤﻠﻭﺍ‬
‫ﺍﻟﻘﺒﻴل‬ ‫ﻫﺫﺍ‬ ‫ﻭﻤﻥ‬ ،‫ﻴﻘﺘﺭﻭﺍ‬ ‫ﻭﻟﻡ‬ ‫ﻭﺨﺒﺭﺍﺘﻬﻡ‬
،
‫ﺍﻟﺠﺯﻴل‬ ‫ﺒﺸﻜﺭﻱ‬ ‫ﺃﺘﻘﺩﻡ‬ ‫ﻓﺈﻨﻨﻲ‬ ‫ﺍﻟﻤﻘﺎﻡ‬ ‫ﻫﺫﺍ‬ ‫ﻭﻓﻲ‬
‫ﺍﻟﻜﺒﻴﺭ‬ ‫ﻭﺍﻤﺘﻨﺎﻨﻲ‬ ‫ﺍﻟﻌﻅﻴﻡ‬ ‫ﻭﺘﻘﺩﻴﺭﻱ‬
‫ﺇﻟﻰ‬
:
‫ﺍﻟﺩﻜﺘﻭﺭ‬
/
‫ﺍﻟﺒﺤﻴﺼﻲ‬ ‫ﻤﺤﻤﺩ‬ ‫ﻋﺼﺎﻡ‬
‫ﺍﷲ‬ ‫ﺤﻔﻅﻪ‬
)
‫ﹰ‬
‫ﺎ‬‫ﻭﺭﺌﻴﺴ‬ ‫ﹰ‬
‫ﺎ‬‫ﻤﺸﺭﻓ‬
(
‫ﺍﻟﺫﻱ‬
‫ﺘﻌﺎﻟﻰ‬ ‫ﺍﷲ‬ ‫ﺃﺴﺄل‬ ،‫ﻫﺫﻩ‬ ‫ﺭﺴﺎﻟﺘﻲ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻹﺸﺭﺍﻑ‬ ‫ﻗﺒﻭل‬ ‫ﻟﺘﻔﻀﻠﻪ‬ ‫ﹰ‬
‫ﺎ‬‫ﻭﺸﺭﻓ‬ ‫ﹰ‬
‫ﺍ‬‫ﻓﺨﺭ‬ ‫ﺯﺍﺩﻨﻲ‬
‫ﻭﻓ‬ ،‫ﺍﻟﺭﺴﺎﻟﺔ‬ ‫ﻫﺫﻩ‬ ‫ﻤﺸﻭﺍﺭ‬ ‫ﺨﻼل‬ ‫ﺒﺫﻟﻬﺎ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﺤﺜﻴﺜﺔ‬ ‫ﺠﻬﻭﺩﻩ‬ ‫ﻓﻲ‬ ‫ﻴﺒﺎﺭﻙ‬ ‫ﺃﻥ‬
‫ﺍﻟﺫﻱ‬ ‫ﺍﻟﻭﻓﻴﺭ‬ ‫ﻋﻠﻤﻪ‬ ‫ﻲ‬
‫ﻤﻨﻪ‬ ‫ﻋﻠﻲ‬ ‫ﺃﻓﺎﺽ‬
،
‫ﺍﻟﻌﻠﻤﻴ‬ ‫ﺨﺒﺭﺘﻪ‬ ‫ﺴﺎﻫﻤﺕ‬ ‫ﺤﻴﺙ‬
‫ﺔ‬
‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﻭﺘﻭﺠﻴﻬﺎﺘﻪ‬ ،
،
‫ﻓﻲ‬ ،‫ﺍﻷﺨﻼﻗﻴﺔ‬ ‫ﻭﻤﻌﺎﻤﻠﺘﻪ‬
‫ﺍﻟﻤﺸﺭﻓﺔ‬ ‫ﺍﻟﺼﻭﺭﺓ‬ ‫ﺒﻬﺫﻩ‬ ‫ﻭﺇﺨﺭﺍﺠﻬﺎ‬ ،‫ﻭﺠﻪ‬ ‫ﻭﺃﻜﻤل‬ ‫ﺃﻓﻀل‬ ‫ﻋﻠﻰ‬ ‫ﻭﺇﻨﺠﺎﺯﻫﺎ‬ ،‫ﺍﻟﺭﺴﺎﻟﺔ‬ ‫ﻫﺫﻩ‬ ‫ﺇﺜﺭﺍﺀ‬
‫ﺘﺭﻗ‬ ‫ﺍﻟﺘﻲ‬
‫ﻰ‬
‫ﺍﻟﻼﺌﻘﺔ‬ ‫ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻤﺴﺘﻭﻯ‬ ‫ﺇﻟﻰ‬ ‫ﺒﻬﺎ‬
.
‫ﻤﻥ‬ ‫ﻟﻜل‬ ‫ﺍﻟﻌﻅﻴﻡ‬ ‫ﻭﺘﻘﺩﻴﺭﻱ‬ ‫ﺍﻟﺠﺯﻴل‬ ‫ﺒﺸﻜﺭﻱ‬ ‫ﺃﺘﻘﺩﻡ‬ ‫ﻜﻤﺎ‬
:
‫ﺍﻟﺩﻜﺘﻭﺭ‬ ‫ﺍﻷﺴﺘﺎﺫ‬
/
‫ﺯﻋﺭﺏ‬ ‫ﺸﺤﺩﺓ‬ ‫ﺤﻤﺩﻱ‬
‫ﺤﻔﻅ‬
،‫ﺍﷲ‬ ‫ﻪ‬
)
‫ﹰ‬
‫ﺎ‬‫ﺩﺍﺨﻠﻴ‬ ‫ﹰ‬
‫ﺎ‬‫ﻤﻨﺎﻗﺸ‬
(
‫ﻭﺍﻟﺩﻜﺘﻭﺭ‬
/
‫ﻋﺒﺩﺍﷲ‬ ‫ﻓﺭﻴﺩ‬ ‫ﻨﻀﺎل‬
،‫ﺍﷲ‬ ‫ﺤﻔﻅﻪ‬
)
‫ﹰ‬
‫ﺎ‬‫ﺨﺎﺭﺠﻴ‬ ‫ﹰ‬
‫ﺎ‬‫ﻤﻨﺎﻗﺸ‬
(
‫ﻭﺃﻥ‬ ،‫ﻫﺫﻩ‬ ‫ﺭﺴﺎﻟﺘﻲ‬ ‫ﻤﻨﺎﻗﺸﺔ‬ ‫ﻗﺒﻭل‬ ‫ﻟﺘﻔﻀﻠﻬﻤﺎ‬ ‫ﻓﻴﻬﻤﺎ‬ ‫ﻴﺒﺎﺭﻙ‬ ‫ﺃﻥ‬ ‫ﻭﺠل‬ ‫ﻋﺯ‬ ‫ﺍﷲ‬ ‫ﺃﺴﺄل‬
‫ﻴﺠﺯﻴﻬﻤ‬
‫ﺎ‬
‫ﺒﻨﺎﺀﺓ‬ ‫ﻭﻤﻼﺤﻅﺎﺕ‬ ‫ﻭﺘﻭﺠﻴﻬﺎﺕ‬ ‫ﻗﻴﻤﺔ‬ ‫ﻨﺼﺎﺌﺢ‬ ‫ﻤﻥ‬ ‫ﻟﻲ‬ ‫ﻗﺩﻤﻭﻩ‬ ‫ﻟﻤﺎ‬ ‫ﺍﻟﺠﺯﺍﺀ‬ ‫ﺨﻴﺭ‬ ‫ﻋﻨﻲ‬
‫ﺍﻟﻌﻤ‬ ‫ﺨﺒﺭﺘﻬﻤﺎ‬ ‫ﻋﻥ‬ ‫ﺘﻨﻡ‬ ‫ﻭﻫﺎﺩﻓﺔ‬
‫ﺘﻨﻘﻴﺢ‬ ‫ﻓﻲ‬ ‫ﹰ‬
‫ﺍ‬‫ﻭﺃﺜﺭ‬ ‫ﹰ‬
‫ﺎ‬‫ﻭﻗﻌ‬ ‫ﻟﻬﺎ‬ ‫ﻜﺎﻥ‬ ‫ﻭﺍﻟﺘﻲ‬ ،‫ﺍﻟﻤﺠﺎل‬ ‫ﻫﺫﺍ‬ ‫ﻓﻲ‬ ‫ﻴﻘﺔ‬
‫ﹰ‬
‫ﺎ‬‫ﻭﺘﺤﺴﻴﻨ‬ 
‫ﺀ‬‫ﺇﺜﺭﺍ‬ ‫ﻭﺯﻴﺎﺩﺘﻬﺎ‬ ،‫ﺍﻟﺭﺴﺎﻟﺔ‬ ‫ﻫﺫﻩ‬ ‫ﻭﺘﻤﺤﻴﺹ‬
.

5. ‫د‬
‫ﻭﺘﻘﺩﻴﺭﻱ‬ ‫ﺒﺸﻜﺭﻱ‬ ‫ﹰ‬
‫ﺎ‬‫ﺃﻴﻀ‬ ‫ﻭﺃﺘﻘﺩﻡ‬
‫ﺍﻟﻜﺒﻴﺭﻴﻥ‬
‫ﺍﻟﺭﺴﺎﻟﺔ‬ ‫ﻫﺫﻩ‬ ‫ﺇﻨﺠﺎﺯ‬ ‫ﻓﻲ‬ ‫ﺴﺎﻫﻡ‬ ‫ﻤﻥ‬ ‫ﻟﻜل‬
‫ﻤﻨﻬﻡ‬ ‫ﻭﺃﺨﺹ‬ ‫ﹰ‬
‫ﺍ‬‫ﺨﻴﺭ‬ ‫ﻋﻨﻲ‬ ‫ﺍﷲ‬ ‫ﺠﺯﺍﻫﻡ‬
:
-
‫ﺍﻹﺴﻼﻤﻴﺔ‬ ‫ﺒﺎﻟﺠﺎﻤﻌﺔ‬ ‫ﺍﻟﺘﺠﺎﺭﺓ‬ ‫ﻜﻠﻴﺔ‬ ‫ﺃﺴﺎﺘﺫﺓ‬
-
‫ﺍﻟﻤ‬ ‫ﺒﺭﻨﺎﻤﺞ‬
‫ﺎﺠﺴﺘﻴﺭ‬
-
‫ﺍﻹﺴﻼﻤﻴﺔ‬ ‫ﺒﺎﻟﺠﺎﻤﻌﺔ‬ ‫ﺍﻹﺩﺍﺭﻱ‬ ‫ﺍﻟﻁﺎﻗﻡ‬
-
‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﺃﺩﺍﺓ‬ ‫ﻤﺤﻜﻤﻲ‬ ‫ﺍﻟﺴﺎﺩﺓ‬
‫ﺒﺠﺎﻤﻌﺔ‬ ‫ﺍﻟﻤﺎﻟﻲ‬ ‫ﺍﻟﻤﺩﻴﺭ‬ ‫ﺇﻟﻰ‬ ‫ﺒﺎﻟﺠﻤﻴل‬ ‫ﻭﻋﺭﻓﺎﻨﻲ‬ ‫ﻭﺍﻟﺠﺯﻴل‬ ‫ﺍﻟﺨﺎﺹ‬ ‫ﺒﺸﻜﺭﻱ‬ ‫ﺃﺘﻘﺩﻡ‬ ‫ﹰ‬
‫ﺍ‬‫ﻭﺃﺨﻴﺭ‬
‫ﺍﻷﻗﺼﻰ‬
/
‫ﺃﺴﺄل‬ ،‫ﺍﻟﺩﺭﺍﺴﻲ‬ ‫ﻤﺸﻭﺍﺭﻱ‬ ‫ﺨﻼل‬ ‫ﺍﻟﻐﺯﻴﺭ‬ ‫ﻋﻠﻤﻪ‬ ‫ﻤﻥ‬ ‫ﺒﻪ‬ ‫ﺃﻤﺩﻨﻲ‬ ‫ﻟﻤﺎ‬ ‫ﺤﻤﺎﻡ‬ ‫ﺃﺒﻭ‬ ‫ﻤﺎﺠﺩ‬ ‫ﺍﻷﺴﺘﺎﺫ‬
‫ﻭﻴﺠﺯﻴﻪ‬ ‫ﻓﻴﻪ‬ ‫ﻴﺒﺎﺭﻙ‬ ‫ﺃﻥ‬ ‫ﺍﷲ‬
‫ﹰ‬
‫ﺍ‬‫ﺨﻴﺭ‬ ‫ﻋﻨﻲ‬
.

6. ‫ه‬
‫ﺍﻟﻤﺤﺘﻭﻴﺎﺕ‬ ‫ﻓﻬﺭﺱ‬
‫ﺍﻟﻤﺤﺘﻭﻯ‬
‫ﺍﻟﺼﻔﺤﺔ‬
‫ﻗﺭﺁﻨﻴﺔ‬ ‫ﺁﻴﺔ‬
‫ﺃ‬
‫ﺇﻫﺩﺍﺀ‬
‫ﺏ‬
‫ﻭﺘﻘﺩﻴﺭ‬ ‫ﺸﻜﺭ‬
‫ﺝ‬
‫ﺍﻟﻤﺤﺘﻭﻴﺎﺕ‬ ‫ﻗﺎﺌﻤﺔ‬
‫ﻫـ‬
‫ﺍﻟﺠﺩﺍﻭل‬ ‫ﻗﺎﺌﻤﺔ‬
‫ﻱ‬
‫ﺍﻷﺸﻜﺎل‬ ‫ﻗﺎﺌﻤﺔ‬
‫ﻡ‬
‫ﺍﻟﻌﺭﺒﻴﺔ‬ ‫ﺒﺎﻟﻠﻐﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻤﻠﺨﺹ‬
‫ﻥ‬
‫ﺍﻷﺠﻨﺒﻴﺔ‬ ‫ﺒﺎﻟﻠﻐﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻤﻠﺨﺹ‬
‫ﺱ‬
‫ﺍﻷﻭل‬ ‫ﺍﻟﻔﺼل‬
‫ﻟﻠﺩﺭﺍﺴﺔ‬ ‫ﺍﻟﻌﺎﻡ‬ ‫ﺍﻹﻁﺎﺭ‬
‫ﻤﻘﺩﻤﺔ‬
2
‫ﺍﻟﺩﺭﺍﺴ‬ ‫ﻤﺸﻜﻠﺔ‬
‫ﺔ‬
3
‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻓﺭﻀﻴﺎﺕ‬
3
‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﺃﻫﻤﻴﺔ‬
4
‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﺃﻫﺩﺍﻑ‬
5
‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻤﺘﻐﻴﺭﺍﺕ‬
5
‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻤﻨﻬﺞ‬
6
‫ﺍﻟﺴ‬ ‫ﺍﻟﺩﺭﺍﺴﺎﺕ‬
‫ﺎ‬
‫ﺒﻘﺔ‬
7
‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻤﻤﻴﺯﺍﺕ‬
17
‫ﺍﻟﺜﺎﻨﻲ‬ ‫ﺍﻟﻔﺼل‬
‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﻭﺍﻟﺘﺄﻫﻴل‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻭﺘﻜﻨﻭﻟﻭﺠﻴﺎ‬ ‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺇﺩﺍﺭﺓ‬
‫ﺍﻷﻭل‬ ‫ﺍﻟﻤﺒﺤﺙ‬
:
‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺇﺩﺍﺭﺓ‬
)
‫ﺍﻟﻤﻔﺎﻫﻴﻡ‬
-
‫ﺍﻷﻫﻤﻴﺔ‬
-
‫ﺍﻷﻫﺩﺍﻑ‬
-
‫ﺍﻟﻤﺒﺎﺩﺉ‬
-
‫ﺍﻟﻤﺘﻁﻠﺒﺎﺕ‬
-
‫ﺍﻟﻌﻤﻠﻴﺎﺕ‬
-
‫ﺍﻟﻤﺭﺍﺤل‬
(
22
‫ﺘﻤﻬﻴﺩ‬
22

7. ‫و‬
‫ﺍﻟﻤﺤﺘﻭﻯ‬
‫ﺍﻟﺼﻔﺤﺔ‬
‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﻤﺎﻫﻴﺔ‬
22
‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﻫﺭﻤﻴﺔ‬
25
‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺃﻨﻭﺍﻉ‬
26
‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﻤﺼﺎﺩﺭ‬
26
‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﺘﻌﺭﻴﻑ‬
27
‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﻨﺸﺄﺓ‬
28
‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﻅﻬﻭﺭ‬ ‫ﺃﺴﺒﺎﺏ‬
29
‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﺃﻫﻤﻴﺔ‬
29
‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﻭﻓﻭﺍﺌﺩ‬ ‫ﻭﻅﺎﺌﻑ‬
30
‫ﻟﻠﻤﻨﻅﻤﺔ‬ ‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﻤﻴﺯﺍﺕ‬
31
‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﺃﻫﺩﺍﻑ‬
32
‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﻤﺒﺎﺩﺉ‬
33
‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﻤﺘﻁﻠﺒﺎﺕ‬
34
‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﻋﻤﻠﻴﺎﺕ‬
35
‫ﺍﻷﺨﺭﻯ‬ ‫ﺍﻹﺩﺍﺭﺍﺕ‬ ‫ﺒﺎﻗﻲ‬ ‫ﻋﻥ‬ ‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﻋﻤﻠﻴﺎﺕ‬ ‫ﺘﻤﻴﺯ‬
37
‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﺘﻁﺒﻴﻕ‬ ‫ﻋﻥ‬ ‫ﺍﻟﻨﺎﺠﻤﺔ‬ ‫ﺍﻟﻤﺸﺎﻜل‬
37
‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﻤﺭﺍﺤل‬
38
‫ﺍ‬
‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﻭﻨﻅﻡ‬ ‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﺒﻴﻥ‬ ‫ﻟﺘﻤﻴﻴﺯ‬
39
‫ﺍﻟﻤﻨﺸﺄﺓ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﺘﻁﺒﻴﻕ‬ ‫ﻨﺠﺎﺡ‬ ‫ﻤﺘﻁﻠﺒﺎﺕ‬
40
‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﺨﺼﺎﺌﺹ‬
41
‫ﺍﻟﻤﻨﻅﻤﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﺃﺜﺭ‬
41
‫ﺍﻟﻌﺭﺒﻴﺔ‬ ‫ﺍﻟﺒﻴﺌﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﺘﻁﺒﻴﻕ‬ ‫ﺘﺤﺩﻴﺎﺕ‬
42
‫ﻤﺘﻤﻴ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﻤﻨﻅﻤﺔ‬ ‫ﻟﺘﺤﻭﻴل‬ ‫ﺍﻟﻤﻤﻜﻨﺔ‬ ‫ﺍﻟﻤﺘﻁﻠﺒﺎﺕ‬
‫ﺯﺓ‬
43
‫ﺍﻟﺜﺎﻨﻲ‬ ‫ﺍﻟﻤﺒﺤﺙ‬
:
‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺒﺈﺩﺍﺭﺓ‬ ‫ﻭﻋﻼﻗﺘﻬﺎ‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﺘﻜﻨﻭﻟﻭﺠﻴﺎ‬
44
‫ﺘﻤﻬﻴﺩ‬
44
‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﺘﻜﻨﻭﻟﻭﺠﻴﺎ‬ ‫ﻤﻔﻬﻭﻡ‬
44

8. ‫ز‬
‫ﺍﻟﻤﺤﺘﻭﻯ‬
‫ﺍﻟﺼﻔﺤﺔ‬
‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻤﺠﺘﻤﻊ‬ ‫ﻤﻔﻬﻭﻡ‬
46
‫ﺍﻟﻤﻌﻠﻭﻤﺎﺘﻲ‬ ‫ﺍﻟﻤﺠﺘﻤﻊ‬ ‫ﺨﺼﺎﺌﺹ‬
46
‫ﺍﻟﺠﻴﺩﺓ‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﺨﺼﺎﺌﺹ‬
48
‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻭﻨﻅﻡ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬
51
‫ﺍﻟﻤﺤﺎﺴﺒﻴﺔ‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻨﻅﻡ‬ ‫ﻤﻔﻬﻭﻡ‬
51
‫ﺍﻟ‬
‫ﺍﻟﻤﺤﺎﺴﺒﻴﺔ‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻨﻅﻡ‬ ‫ﻋﻤل‬ ‫ﻓﻲ‬ ‫ﻭﺃﻫﻤﻴﺘﻬﺎ‬ ‫ﺍﻟﺘﻘﻨﻴﺔ‬ ‫ﻤﻌﺭﻓﺔ‬
51
‫ﻋ‬
‫ﻼ‬
‫ﻗ‬
‫ﺔ‬
‫ﺍ‬
‫ﻟ‬
‫ﺘ‬
‫ﺠ‬
‫ﺎ‬
‫ﺭ‬
‫ﺓ‬
‫ﺍ‬
‫ﻹ‬
‫ﻟ‬
‫ﻜ‬
‫ﺘ‬
‫ﺭ‬
‫ﻭ‬
‫ﻨ‬
‫ﻴ‬
‫ﺔ‬
‫ﺒ‬
‫ﻌ‬
‫ﻤ‬
‫ل‬
‫ﻨ‬
‫ﻅ‬
‫ﻡ‬
‫ﺍ‬
‫ﻟ‬
‫ﻤ‬
‫ﻌ‬
‫ﻠ‬
‫ﻭ‬
‫ﻤ‬
‫ﺎ‬
‫ﺕ‬
‫ﺍ‬
‫ﻟ‬
‫ﻤ‬
‫ﺤ‬
‫ﺎ‬
‫ﺴ‬
‫ﺒ‬
‫ﻴ‬
‫ﺔ‬
52
‫ﺍﻟﻤﺤﺎﺴﺒﻴﺔ‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻭﻨﻅﻡ‬ ‫ﺍﻻﻟﻜﺘﺭﻭﻨﻴﺔ‬ ‫ﺍﻟﺘﺠﺎﺭﺓ‬
52
‫ﺍﻟﺠﺎﻫﺯﺓ‬ ‫ﺍﻟﺘﻁﺒﻴﻘﻴﺔ‬ ‫ﺍﻟﺒﺭﻤﺠﻴﺎﺕ‬
53
‫ﻤﺤﺩﺩ‬ ‫ﻟﻤﺴﺘﺨﺩﻡ‬ ‫ﺍﻟﻤﻌﺩﺓ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻴﺔ‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻨﻅﻡ‬
53
‫ﺍﻟﻤﺤﺎﺴﺒﻴﺔ‬ ‫ﺍﻟﺒﺭﺍﻤﺞ‬ ‫ﺃﺸﻬﺭ‬
54
‫ﺍﻟﻤﺤﺎﺴﺒﻴﺔ‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻨﻅﻡ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻴﻥ‬ ‫ﺩﻭﺭ‬
54
‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻨﻅﺎﻡ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻜﻤﺒﻴﻭﺘﺭ‬ ‫ﺘﺄﺜﻴﺭ‬
55
‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻨﻅﻡ‬ ‫ﻭﺘﻜﻨﻭﻟﻭﺠﻴﺎ‬ ‫ﺍﻟﻤﻨﻅﻤﺎﺕ‬
56
‫ﻟﻠﻤﺅﺴﺴﺔ‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻭﻨﻅﻡ‬ ‫ﺘﻜﻨﻭﻟﻭﺠﻴﺎ‬ ‫ﺃﻫﻤﻴﺔ‬
57
‫ﺍﻟﻤﻨﻅﻤﺔ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻨﻅﻡ‬ ‫ﺇﺩﺨﺎل‬ ‫ﻤﻌﻴﻘﺎﺕ‬
58
‫ﺍﻟﻤﺅﺴﺴﺔ‬ ‫ﻓﻲ‬ ‫ﻟﻠﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﺍﻟﻤﺘﻜﺎﻤل‬ ‫ﺍﻟﻨﻅﺎﻡ‬ ‫ﻟﺘﻁﺒﻴﻕ‬ ‫ﺍﻟﻼﺯﻤﺔ‬ ‫ﺍﻟﻤﺘﻁﻠﺒﺎﺕ‬
58
‫ﺍﻟﺜﺎﻟﺙ‬ ‫ﺍﻟﻤﺒﺤﺙ‬
:
‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﺘﺄﻫﻴل‬
)
‫ﺍﻟﻤﻔﻬﻭﻡ‬
-
‫ﺍﻷﻫﺩﺍﻑ‬
-
‫ﺍﻷﻨﻭﺍﻉ‬
(
59
‫ﺘﻤﻬﻴﺩ‬
59
‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﺘﺄﻫﻴل‬ ‫ﻤﻔﻬﻭﻡ‬
59
‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﺘﺄﻫﻴل‬ ‫ﺃﻫﺩﺍﻑ‬
61
‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﺘﺄﻫﻴل‬ ‫ﺃﻨﻭﺍﻉ‬
61
‫ﺍﻟﺭﺍﺒﻊ‬ ‫ﺍﻟﻤﺒﺤﺙ‬
:
‫ﻭﺘﻜﻨﻭﻟﻭﺠﻴﺎ‬ ‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﺍﺴﺘﺨﺩﺍﻡ‬ ‫ﺍﻨﻌﻜﺎﺴﺎﺕ‬
‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﻭﺍﻟﺘﺄﻫﻴل‬ ‫ﺍﻟﺘﻌﻠﻴﻡ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬
73
‫ﺃﺜﺭ‬
‫ﺍ‬
‫ﺴ‬
‫ﺘ‬
‫ﺨ‬
‫ﺩ‬
‫ﺍ‬
‫ﻡ‬
‫ﺍﻟ‬ ‫ﺇﺩﺍﺭﺓ‬
‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﺘﻌﻠﻴﻡ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻭﺘﻜﻨﻭﻟﻭﺠﻴﺎ‬ ‫ﻤﻌﺭﻓﺔ‬
73

9. ‫ح‬
‫ﺍﻟﻤﺤﺘﻭﻯ‬
‫ﺍﻟﺼﻔﺤﺔ‬
‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﺘﺄﻫﻴل‬ ‫ﻓﻲ‬ ‫ﺍﻟﻼﺯﻤﺔ‬ ‫ﺍﻟﺘﻜﻨﻭﻟﻭﺠﻴﺔ‬ ‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﻤﺘﻁﻠﺒﺎﺕ‬
76
‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﻭﺍﻟﺘﺄﻫﻴل‬ ‫ﺍﻟﺘﺩﺭﻴﺱ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﺍﺴﺘﺨﺩﺍﻡ‬
77
‫ﺍﻟﻌﺎﻟﻤﻲ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﻟﻠﺘﺄﻫﻴل‬ ‫ﻜﻭﺴﻴﻠﺔ‬ ‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺇﺩﺍﺭﺓ‬
77
‫ﺍﻟﺜﺎﻟﺙ‬ ‫ﺍﻟﻔﺼل‬
‫ﻓﻲ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﺘﺄﻫﻴل‬ ‫ﻭﺍﻗﻊ‬
‫ﻓﻠﺴﻁﻴﻥ‬
‫ﺍﻷﻭل‬ ‫ﺍﻟﻤﺒﺤﺙ‬
:
‫ﻓﻠﺴﻁﻴﻥ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﺘﺄﻫﻴل‬ ‫ﻭﺍﻗﻊ‬
)
‫ﺍﻷﻜﺎﺩﻴﻤﻲ‬
-
‫ﺍﻟﻤﻬﻨﻲ‬
(
81
‫ﺘﻤﻬﻴﺩ‬
81
‫ﹰ‬
‫ﻻ‬‫ﺃﻭ‬
:
‫ﻓﻠﺴﻁﻴﻥ‬ ‫ﻓﻲ‬ ‫ﺍﻷﻜﺎﺩﻴﻤﻲ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﺘﺄﻫﻴل‬
81
‫ﹰ‬
‫ﺎ‬‫ﺜﺎﻨﻴ‬
:
‫ﻓﻠﺴﻁﻴﻥ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﻬﻨﻲ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﺘﺄﻫﻴل‬
84
‫ﺍﻟﺜﺎﻨﻲ‬ ‫ﺍﻟﻤﺒﺤﺙ‬
:
‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﻟﻸﻭﺭﺍﻕ‬ ‫ﻓﻠﺴﻁﻴﻥ‬ ‫ﺒﻭﺭﺼﺔ‬ ‫ﻋﻥ‬ ‫ﻨﺒﺫﺓ‬
94
‫ﺘﻤﻬﻴﺩ‬
94
‫ﻤ‬
‫ﻔ‬
‫ﻬ‬
‫ﻭ‬
‫ﻡ‬
‫ﺍ‬
‫ﻟ‬
‫ﺒ‬
‫ﻭ‬
‫ﺭ‬
‫ﺼ‬
‫ﺔ‬
94
‫ﺒﻭﺭ‬ ‫ﻨﺸﺄﺓ‬
‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﻟﻸﻭﺭﺍﻕ‬ ‫ﻓﻠﺴﻁﻴﻥ‬ ‫ﺼﺔ‬
94
‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﻟﻸﻭﺭﺍﻕ‬ ‫ﻓﻠﺴﻁﻴﻥ‬ ‫ﺒﻭﺭﺼﺔ‬ ‫ﺃﻫﺩﺍﻑ‬
95
‫ﻟﻸﻭﺭﺍﻕ‬ ‫ﻓﻠﺴﻁﻴﻥ‬ ‫ﺒﻭﺭﺼﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺩﺭﺠﺔ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﺘﺄﻫﻴل‬
‫ﺍﻟﻤﺎﻟﻴﺔ‬
96
‫ﺍﻟﺭﺍﺒﻊ‬ ‫ﺍﻟﻔﺼل‬
‫ﻭﺍﻹﺠﺭﺍﺀﺍﺕ‬ ‫ﺍﻟﻁﺭﻴﻘﺔ‬
‫ﺘﻤﻬﻴﺩ‬
98
‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻤﻨﻬﺠﻴﺔ‬
98
‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻤﺠﺘﻤﻊ‬
99
‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻋﻴﻨﺔ‬
99
‫ﺍﻟﺩﺭﺍ‬ ‫ﻋﻴﻨﺔ‬ ‫ﺨﺼﺎﺌﺹ‬
‫ﺴﺔ‬
100
‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﺃﺩﺍﺓ‬
105
‫ﺍﻻﺴﺘﺒﺎﻨﺔ‬ ‫ﻭﺜﺒﺎﺕ‬ ‫ﺼﺩﻕ‬
106
‫ﺍﻹﺤﺼﺎﺌﻴﺔ‬ ‫ﺍﻟﻤﻌﺎﻟﺠﺎﺕ‬
114

10. ‫ط‬
‫ﺍﻟﻤﺤﺘﻭﻯ‬
‫ﺍﻟﺼﻔﺤﺔ‬
‫ﺍﻟﺨﺎﻤﺱ‬ ‫ﺍﻟﻔﺼل‬
‫ﻭﺘﻔﺴﻴﺭﻫﺎ‬ ‫ﺍﻟﻤﻴﺩﺍﻨﻴﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻨﺘﺎﺌﺞ‬
‫ﺍﻟﻁﺒﻴﻌﻲ‬ ‫ﺍﻟﺘﻭﺯﻴﻊ‬ ‫ﺍﺨﺘﺒﺎﺭ‬
118
‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻭﻓﺭﻀﻴﺎﺕ‬ ‫ﻓﻘﺭﺍﺕ‬ ‫ﺘﺤﻠﻴل‬
118
‫ﺍﻟﺴﺎﺩﺱ‬ ‫ﺍﻟﻔﺼل‬
‫ﺍﻟﻤﻘﺘﺭﺤﺔ‬ ‫ﺍﻟﻤﺴﺘﻘﺒﻠﻴﺔ‬ ‫ﻭﺍﻟﺩﺭﺍﺴﺎﺕ‬ ‫ﻭﺍﻟﺘﻭﺼﻴﺎﺕ‬ ‫ﺍﻟﻨﺘﺎﺌﺞ‬
‫ﺍﻟﻨﺘﺎﺌﺞ‬
139
‫ﺍﻟﺘﻭﺼﻴﺎﺕ‬
140
‫ﺍﻟﻤﻘﺘﺭﺤﺔ‬ ‫ﺍﻟﻤﺴﺘﻘﺒﻠﻴﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺎﺕ‬
141
‫ﺍﻟﻤﺭﺍﺠﻊ‬
‫ﺍﻟﻌﺭﺒﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻊ‬
142
‫ﺍﻷﺠﻨﺒﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻊ‬
147
‫ﺍﻟﻤﻼﺤﻕ‬
‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﺃﺩﺍﺓ‬ ‫ﻤﺤﻜﻤﻲ‬ ‫ﺃﺴﻤﺎﺀ‬
)
‫ﺍﻻﺴﺘﺒﺎﻨﺔ‬
(
151
‫ﺍﻟﻨﻬﺎﺌﻴﺔ‬ ‫ﺼﻭﺭﺘﻬﺎ‬ ‫ﻓﻲ‬ ‫ﺍﻻﺴﺘﺒﺎﻨﺔ‬
152
‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﺠﻤﻊ‬ ‫ﻤﻬﻤﺔ‬ ‫ﺘﺴﻬﻴل‬ ‫ﻜﺘﺎﺏ‬
161
‫ﺒ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺩﺭﺠﺔ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺒﺄﺴﻤﺎﺀ‬ ‫ﻗﺎﺌﻤﺔ‬
‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﻟﻸﻭﺭﺍﻕ‬ ‫ﻓﻠﺴﻁﻴﻥ‬ ‫ﻭﺭﺼﺔ‬
162

11. ‫ي‬
‫ﺍﻟﺠﺩﺍﻭل‬ ‫ﻗﺎﺌﻤﺔ‬
‫ﺍﻟﺠﺩﻭل‬ ‫ﺭﻗﻡ‬
‫ﺍﻟﺠﺩﻭل‬ ‫ﻋﻨﻭﺍﻥ‬
‫ﺍﻟﺼﻔﺤﺔ‬
1.2
‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﺘﻌﻠﻴﻡ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﻁﻠﻭﺒﺔ‬ ‫ﺍﻟﻤﻬﺎﺭﺍﺕ‬ ‫ﺒﺭﻨﺎﻤﺞ‬
64
2.2
‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﺘﻌﻠﻴﻡ‬ ‫ﻓﻲ‬ ‫ﺍﻟﺤﺩﻴﺙ‬ ‫ﻭﺍﻟﻤﺩﺨل‬ ‫ﺍﻟﺘﻘﻠﻴﺩﻱ‬ ‫ﺍﻟﻤﺩﺨل‬ ‫ﺒﻴﻥ‬ ‫ﻤﻘﺎﺭﻨﺔ‬
68
1.3
‫ﺍﻟﺠﺎﻤ‬ ‫ﻓـﻲ‬ ‫ﺍﻟﻤﺤﺎﺴـﺒﻲ‬ ‫ﺍﻟﺒﺭﻨـﺎﻤﺞ‬ ‫ﻓـﻲ‬ ‫ﺍﻟﻤﻁﺭﻭﺤﺔ‬ ‫ﺍﻟﻤﺴﺎﻗﺎﺕ‬
‫ﻌـﺎﺕ‬
‫ﺍﻟﻔﻠﺴﻁﻴﻨﻴﺔ‬
)
‫ﻏﺯﺓ‬ ‫ﻗﻁﺎﻉ‬
-
‫ﺍﻟﻐﺭﺒﻴﺔ‬ ‫ﺍﻟﻀﻔﺔ‬
(
84
2.3
‫ﺍﻟﻔﻠﺴـﻁﻴﻨﻴﺔ‬ ‫ﺍﻟﺠﺎﻤﻌﺎﺕ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﺒﺄﻗﺴﺎﻡ‬ ‫ﻭﺍﻟﺨﺭﻴﺠﻴﻥ‬ ‫ﺍﻟﻤﺴﺠﻠﻴﻥ‬ ‫ﻋﺩﺩ‬
‫ﻋﺎﻡ‬ ‫ﺒﺩﺍﻴﺔ‬ ‫ﺤﺘﻰ‬
2013
‫ﻡ‬
84
3.3
‫ﺍﻟﻤﺤﺎﺴـﺒﻴﻥ‬ ‫ﺠﻤﻌﻴـﺔ‬ ‫ﺒﻬـﺎ‬ ‫ﻗﺎﻤـﺕ‬ ‫ﺍﻟﺘـﻲ‬ ‫ﺍﻟﻤﻬﻨﻴﺔ‬ ‫ﺍﻟﺘﺩﺭﻴﺒﻴﺔ‬ ‫ﺍﻟﺩﻭﺭﺍﺕ‬
‫ﺍﻟﻔﻠﺴﻁﻴﻨﻴﺔ‬ ‫ﻭﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬
-
‫ﻏﺯﺓ‬
92
4.3
‫ﺍ‬ ‫ﺍﻟﻤﻬﻨﻴﺔ‬ ‫ﺍﻟﺘﺩﺭﻴﺒﻴﺔ‬ ‫ﺍﻟﺩﻭﺭﺍﺕ‬
‫ﺍﻟﻤﺴـﺘﻤﺭ‬ ‫ﺍﻟﺘﻌﻠـﻴﻡ‬ ‫ﺩﻭﺍﺌـﺭ‬ ‫ﺒﻬﺎ‬ ‫ﻗﺎﻤﺕ‬ ‫ﻟﺘﻲ‬
‫ﺍﻟﻔﻠﺴﻁﻴﻨﻴﺔ‬ ‫ﺒﺎﻟﺠﺎﻤﻌﺎﺕ‬
94
1.4
‫ﺍﻟﺠﻨﺱ‬ ‫ﻤﺘﻐﻴﺭ‬ ‫ﺤﺴﺏ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻋﻴﻨﺔ‬ ‫ﺘﻭﺯﻴﻊ‬
101
2.4
‫ﺍﻟﻌﻠﻤﻲ‬ ‫ﺍﻟﻤﺅﻫل‬ ‫ﺤﺴﺏ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻋﻴﻨﺔ‬ ‫ﺘﻭﺯﻴﻊ‬
101
3.4
‫ﺍﻟﻭﻅﻴﻔﻲ‬ ‫ﺍﻟﻤﺴﺘﻭﻯ‬ ‫ﺤﺴﺏ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻋﻴﻨﺔ‬ ‫ﺘﻭﺯﻴﻊ‬
102
4.4
‫ﺍﻟﺨﺒﺭﺓ‬ ‫ﺴﻨﻭﺍﺕ‬ ‫ﻋﺩﺩ‬ ‫ﺤﺴﺏ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻋﻴﻨﺔ‬ ‫ﺘﻭﺯﻴﻊ‬
102
5.4
‫ﺘﻭﺯﻴ‬
‫ﺍﻟﻌﻤﺭ‬ ‫ﺤﺴﺏ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻋﻴﻨﺔ‬ ‫ﻊ‬
103
6.4
‫ﺍﻟﺸﺭﻜﺔ‬ ‫ﺇﻟﻴﻪ‬ ‫ﺘﻨﺘﻤﻲ‬ ‫ﺍﻟﺫﻱ‬ ‫ﺍﻟﻘﻁﺎﻉ‬ ‫ﺤﺴﺏ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻋﻴﻨﺔ‬ ‫ﺘﻭﺯﻴﻊ‬
103
7.4
‫ﻓـﻲ‬ ‫ﺍﻹﺩﺭﺍﺝ‬ ‫ﺤﻴـﺙ‬ ‫ﻤـﻥ‬ ‫ﺍﻟﺸﺭﻜﺔ‬ ‫ﻋﻤﺭ‬ ‫ﺤﺴﺏ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻋﻴﻨﺔ‬ ‫ﺘﻭﺯﻴﻊ‬
‫ﻓﻠﺴﻁﻴﻥ‬ ‫ﺒﻭﺭﺼﺔ‬
104
8.4
‫ﻟﻨﺸﺎﻁﻬﺎ‬ ‫ﺍﻟﺸﺭﻜﺔ‬ ‫ﻤﺯﺍﻭﻟﺔ‬ ‫ﻤﺩﺓ‬ ‫ﺤﺴﺏ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻋﻴﻨﺔ‬ ‫ﺘﻭﺯﻴﻊ‬
104

12. ‫ك‬
‫ﺍﻟﺠﺩﻭل‬ ‫ﺭﻗﻡ‬
‫ﺍﻟﺠﺩﻭل‬ ‫ﻋﻨﻭﺍﻥ‬
‫ﺍﻟﺼﻔﺤﺔ‬
9.4
‫ﻨﻅﺎ‬ ‫ﺤﺴﺏ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻋﻴﻨﺔ‬ ‫ﺘﻭﺯﻴﻊ‬
‫ﺍﻟﻤﺴﺘﺨﺩﻡ‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻡ‬
105
10.4
‫ﺍﻟﺸﺭﻜﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻌﺎﻤﻠﻴﻥ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻴﻥ‬ ‫ﻋﺩﺩ‬ ‫ﺤﺴﺏ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻋﻴﻨﺔ‬ ‫ﺘﻭﺯﻴﻊ‬
105
11.4
‫ﻜﻜل‬ ‫ﺍﻟﺸﺭﻜﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻌﺎﻤﻠﻴﻥ‬ ‫ﻋﺩﺩ‬ ‫ﺤﺴﺏ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻋﻴﻨﺔ‬ ‫ﺘﻭﺯﻴﻊ‬
106
12.4
‫ﺍﻹﺠﺎﺒﺎﺕ‬ ‫ﻤﻘﻴﺎﺱ‬
107
13.4
‫ﺍﻟﺜﺎﻨﻴﺔ‬ ‫ﺍﻟﻤﺠﻤﻭﻋﺔ‬ ‫ﻟﻔﻘﺭﺍﺕ‬ ‫ﺍﻟﺩﺍﺨﻠﻲ‬ ‫ﺍﻟﺼﺩﻕ‬
:
‫ﺍﻟﺸﺭﻜﺔ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﺇﺩﺭﺍﻙ‬ ‫ﻤﺩﻯ‬
‫ﺇﺩﺍﺭﺓ‬ ‫ﻷﻫﻤﻴﺔ‬
‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻭﺘﻜﻨﻭﻟﻭﺠﻴﺎ‬ ‫ﺍﻟﻤﻌﺭﻓﺔ‬
108
14.4
‫ﺍﻟﺜﺎﻟﺜﺔ‬ ‫ﺍﻟﻤﺠﻤﻭﻋﺔ‬ ‫ﻟﻔﻘﺭﺍﺕ‬ ‫ﺍﻟﺩﺍﺨﻠﻲ‬ ‫ﺍﻟﺼﺩﻕ‬
:
‫ﻓﻲ‬ ‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﺍﺴﺘﺨﺩﺍﻡ‬
‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﺘﺄﻫﻴل‬
109
15.4
‫ﺍﻟﺭﺍﺒﻌـﺔ‬ ‫ﺍﻟﻤﺠﻤﻭﻋﺔ‬ ‫ﻟﻔﻘﺭﺍﺕ‬ ‫ﺍﻟﺩﺍﺨﻠﻲ‬ ‫ﺍﻟﺼﺩﻕ‬
:
‫ﺘﻜﻨﻭﻟﻭﺠﻴـﺎ‬ ‫ﺍﺴـﺘﺨﺩﺍﻡ‬
‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﺘﺄﻫﻴل‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬
111
16.4
‫ﺍﻟﻤﺠﻤﻭ‬ ‫ﻟﻔﻘﺭﺍﺕ‬ ‫ﺍﻟﺩﺍﺨﻠﻲ‬ ‫ﺍﻟﺼﺩﻕ‬
‫ﺍﻟﺨﺎﻤﺴﺔ‬ ‫ﻋﺔ‬
:
‫ﺘﺤﺩ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﻤﻌﻭﻗﺎﺕ‬ ‫ﺃﻫﻡ‬
‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﺘﺄﻫﻴل‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻭﺘﻜﻨﻭﻟﻭﺠﻴﺎ‬ ‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﺃﺜﺭ‬ ‫ﻤﻥ‬
113
17.4
‫ﺍﻟﻤﻌـﺩل‬ ‫ﻤﻊ‬ ‫ﺍﻟﻤﺠﻤﻭﻋﺎﺕ‬ ‫ﻤﻥ‬ ‫ﻤﺠﻤﻭﻋﺔ‬ ‫ﻜل‬ ‫ﻤﻌﺩل‬ ‫ﺒﻴﻥ‬ ‫ﺍﻻﺭﺘﺒﺎﻁ‬ ‫ﻤﻌﻤل‬
‫ﺍﻻﺴﺘﺒﺎﻨﺔ‬ ‫ﻟﻔﻘﺭﺍﺕ‬ ‫ﺍﻟﻜﻠﻲ‬
114
18.4
‫ﺍﻟﺜﺒﺎﺕ‬ ‫ﻤﻌﺎﻤل‬
)
‫ﺍﻟﻨﺼﻔﻴﺔ‬ ‫ﺍﻟﺘﺠﺯﺌﺔ‬ ‫ﻁﺭﻴﻘﺔ‬
(
115
19.4
‫ﺍﻟﺜﺒﺎﺕ‬ ‫ﻤﻌﺎﻤل‬
)
‫ﺃﻟﻔﺎﻜﺭﻭﻨﺒﺎﺥ‬ ‫ﻁﺭﻴﻘﺔ‬
(
115
20.4
‫ﺍﻻﺴﺘﺠﺎﺒﺔ‬ ‫ﺩﺭﺠﺎﺕ‬
116
1.5
‫ﺍﻟﻁﺒﻴﻌﻲ‬ ‫ﺍﻟﺘﻭﺯﻴﻊ‬ ‫ﺍﺨﺘﺒﺎﺭ‬
1-Sample K.S)
(
119
2.5
‫ﺍﻟﺜﺎﻨﻴﺔ‬ ‫ﺍﻟﻤﺠﻤﻭﻋﺔ‬ ‫ﻓﻘﺭﺍﺕ‬ ‫ﺘﺤﻠﻴل‬
)
‫ﻷﻫﻤﻴـﺔ‬ ‫ﺍﻟﺸـﺭﻜﺔ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﺇﺩﺭﺍﻙ‬ ‫ﻤﺩﻯ‬
‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻭﺘﻜﻨﻭﻟﻭﺠﻴﺎ‬ ‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺇﺩﺍﺭﺓ‬
(
121

13. ‫ل‬
‫ﺍﻟﺠﺩﻭل‬ ‫ﺭﻗﻡ‬
‫ﺍﻟﺠﺩﻭل‬ ‫ﻋﻨﻭﺍﻥ‬
‫ﺍﻟﺼﻔﺤﺔ‬
3.5
‫ﺍﻟﻤﺠﻤﻭﻋﺔ‬ ‫ﻓﻘﺭﺍﺕ‬ ‫ﺘﺤﻠﻴل‬
‫ﺒﺎﻟﻤﻌﻭﻗﺎﺕ‬ ‫ﺍﻟﺨﺎﺼﺔ‬
)
‫ﺍﻟﻤﻌﻭﻗﺎ‬ ‫ﺃﻫﻡ‬
‫ﺘﺤﺩ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺕ‬
‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﺘﺄﻫﻴل‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻭﺘﻜﻨﻭﻟﻭﺠﻴﺎ‬ ‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﺃﺜﺭ‬ ‫ﻤﻥ‬
124
4.5
‫ﺍﻷﻭل‬ ‫ﺍﻟﻤﺤﻭﺭ‬ ‫ﻓﻘﺭﺍﺕ‬ ‫ﺘﺤﻠﻴل‬
)
‫ﺍﻷﻜﺎﺩﻴﻤﻲ‬ ‫ﺍﻟﺘﺄﻫﻴل‬
(
127
5.5
‫ﺍﻟﺜﺎﻨﻲ‬ ‫ﺍﻟﻤﺤﻭﺭ‬ ‫ﻓﻘﺭﺍﺕ‬ ‫ﺘﺤﻠﻴل‬
)
‫ﺍﻟﻤﻬﻨﻲ‬ ‫ﺍﻟﺘﺄﻫﻴل‬
(
130
6.5
‫ﺍﻟﺜﺎﻟﺜﺔ‬ ‫ﺍﻟﻤﺠﻤﻭﻋﺔ‬ ‫ﻤﺤﺎﻭﺭ‬ ‫ﺠﻤﻴﻊ‬ ‫ﺘﺤﻠﻴل‬
:
‫ﻓـﻲ‬ ‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﺍﺴﺘﺨﺩﺍﻡ‬
‫ﺍﻟﺘﺄﻫ‬
‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﻴل‬
131
7.5
‫ﺍﻷﻭل‬ ‫ﺍﻟﻤﺤﻭﺭ‬ ‫ﻓﻘﺭﺍﺕ‬ ‫ﺘﺤﻠﻴل‬
)
‫ﺍﻷﻜﺎﺩﻴﻤﻲ‬ ‫ﺍﻟﺘﺄﻫﻴل‬
(
134
8.5
‫ﺍﻟﺜﺎﻨﻲ‬ ‫ﺍﻟﻤﺤﻭﺭ‬ ‫ﻓﻘﺭﺍﺕ‬ ‫ﺘﺤﻠﻴل‬
)
‫ﺍﻟﻤﻬﻨﻲ‬ ‫ﺍﻟﺘﺄﻫﻴل‬
(
136
9.5
‫ﺍﻟﺭﺍﺒﻌﺔ‬ ‫ﺍﻟﻤﺠﻤﻭﻋﺔ‬ ‫ﻤﺤﺎﻭﺭ‬ ‫ﺠﻤﻴﻊ‬ ‫ﺘﺤﻠﻴل‬
:
‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﺘﻜﻨﻭﻟﻭﺠﻴﺎ‬ ‫ﺍﺴﺘﺨﺩﺍﻡ‬
‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﺘﺄﻫﻴل‬ ‫ﻓﻲ‬
138

14. ‫م‬
‫ﻗﺎﺌﻤﺔ‬
‫ﺍﻷﺸﻜﺎل‬
‫ﺭﻗﻡ‬
‫ﺍﻟﺸﻜل‬
‫ﺍﻟﺸﻜ‬ ‫ﻋﻨﻭﺍﻥ‬
‫ل‬
‫ﺭ‬
‫ﺍﻟﺼﻔﺤﺔ‬ ‫ﻗﻡ‬
1.1
‫ﺍﻟﺘﺎﺒﻌﺔ‬ ‫ﻭﺍﻟﻤﺘﻐﻴﺭﺍﺕ‬ ‫ﺍﻟﻤﺴﺘﻘﻠﺔ‬ ‫ﺍﻟﻤﺘﻐﻴﺭﺍﺕ‬
6
1.2
‫ﻭﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﻭﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﺍﻟﺒﻴﺎﻨﺎﺕ‬ ‫ﺒﻴﻥ‬ ‫ﺍﻟﻌﻼﻗﺔ‬
26
2.2
‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﻫﺭﻤﻴﺔ‬
25
3.2
‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﻹﺩﺍﺭﺓ‬ ‫ﺍﻟﺠﻭﻫﺭﻴﺔ‬ ‫ﺍﻟﻌﻤﻠﻴﺎﺕ‬
36
4.2
‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﻨﻅﻡ‬ ‫ﻨﺸﺎﻁﺎﺕ‬
40
5.2
‫ﺍﻟﻤﻨﻅﻤﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﺃﺜﺭ‬
42
6.2
‫ﺍﻟﻤﺤﺎﺴﺒﻴ‬ ‫ﺩﻭﺭ‬
‫ﺍﻟﻤﺤﺎﺴﺒﻴﺔ‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻨﻅﻡ‬ ‫ﻓﻲ‬ ‫ﻥ‬
54

15. ‫ن‬
‫ﻤﻠﺨﺹ‬
‫ﻫﺩﻓﺕ‬
‫ﻫﺫﻩ‬
‫ﺍﻟﺩﺭﺍﺴﺔ‬
‫ﺇﻟﻰ‬
‫ﻋﻠﻰ‬ ‫ﺍﻟﺘﻌﺭﻑ‬
‫ﻋﻠـﻰ‬ ‫ﺍﻟﻤﻌﻠﻭﻤـﺎﺕ‬ ‫ﻭﺘﻜﻨﻭﻟﻭﺠﻴﺎ‬ ‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﺃﺜﺭ‬
،‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﺘﺄﻫﻴل‬
‫ﻭﺒﻴـﺎﻥ‬ ،‫ﺍﻟﻤﻌﻠﻭﻤـﺎﺕ‬ ‫ﻭﺘﻜﻨﻭﻟﻭﺠﻴﺎ‬ ‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﻤﻔﻬﻭﻡ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﺘﻁﺭﻕ‬ ‫ﺘﻡ‬ ‫ﺤﻴﺙ‬
‫ﺍﻟﻤﺤ‬ ‫ﺍﻟﺘﺄﻫﻴل‬ ‫ﻋﻠﻰ‬ ‫ﻤﻨﻬﻤﺎ‬ ‫ﻜل‬ ‫ﺘﺄﺜﻴﺭ‬ ‫ﻭﻤﺩﻯ‬ ‫ﻭﺃﻫﺩﺍﻓﻬﻤﺎ‬ ‫ﺃﻫﻤﻴﺘﻬﻤﺎ‬
،‫ﺎﺴﺒﻲ‬
‫ﻭﻗـﺩ‬
‫ﺍﻟﺒﺎﺤﺜـﺔ‬ ‫ﺍﺴـﺘﺨﺩﻤﺕ‬
‫ﺍﻟﺘﺤﻠﻴﻠﻲ‬ ‫ﺍﻟﻭﺼﻔﻲ‬ ‫ﺍﻟﻤﻨﻬﺞ‬
‫ﻓﻲ‬
‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﺇﺠﺭﺍﺀ‬
،
‫ﺍﻟﺩﺭﺍﺴـﺔ‬ ‫ﺃﻫﺩﺍﻑ‬ ‫ﻭﻟﺘﺤﻘﻴﻕ‬
‫ﺍﺴـﺘﺒﺎﻨﺔ‬ ‫ﺘﺼـﻤﻴﻡ‬ ‫ﺘـﻡ‬
‫ﺍﻟﻨﻅﺭﻴﺔ‬ ‫ﻭﺍﻟﺩﺭﺍﺴﺎﺕ‬ ‫ﺍﻟﺴﺎﺒﻘﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺎﺕ‬ ‫ﻋﻠﻰ‬ ‫ﺒﺎﻻﻋﺘﻤﺎﺩ‬
‫ﻋﻠﻰ‬ ‫ﻭﺯﻋﺕ‬ ،
120
‫ﻭﻤﻭﻅﻔﺔ‬ ‫ﻤﻭﻅﻑ‬
‫ﻤـﻥ‬
‫ﺍﻟﻤﻤﺎﺭﺴﻴﻥ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻴﻥ‬
‫ﺍﻟﻤﺎﻟﻴـ‬ ‫ﻟﻸﻭﺭﺍﻕ‬ ‫ﻓﻠﺴﻁﻴﻥ‬ ‫ﺒﻭﺭﺼﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺩﺭﺠﺔ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﻓﻲ‬
‫ﺔ‬
،
‫ﻭﻗـﺩ‬
‫ﺘـﻡ‬
‫ﺍﻹﺤﺼﺎﺌﻲ‬ ‫ﺍﻟﺘﺤﻠﻴل‬ ‫ﺒﺭﻨﺎﻤﺞ‬ ‫ﺍﺴﺘﺨﺩﺍﻡ‬
(SPSS)
‫ﺍﻟﻔﺭﻀﻴﺎﺕ‬ ‫ﻭﺍﺨﺘﺒﺎﺭ‬ ‫ﺍﻟﺒﻴﺎﻨﺎﺕ‬ ‫ﺘﺤﻠﻴل‬ ‫ﻓﻲ‬
.
‫ﺃﻫﻤﻬﺎ‬ ‫ﻜﺎﻥ‬ ‫ﻨﺘﺎﺌﺞ‬ ‫ﻋﺩﺓ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﺘﻭﺼﻠﺕ‬ ‫ﻭﻗﺩ‬
:
‫ﺇﺩﺭﺍﻙ‬ ‫ﻭﺠﻭﺩ‬
‫ﻟﺩﻯ‬
‫ﻓﻲ‬ ‫ﺍﻟﻤﺴﺅﻭﻟﻴﻥ‬
‫ﻷﻫﻤﻴـﺔ‬ ‫ﻓﻠﺴﻁﻴﻥ‬ ‫ﺒﻭﺭﺼﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺩﺭﺠﺔ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺇﺩﺍﺭﺓ‬
‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻭﺘﻜﻨﻭﻟﻭﺠﻴﺎ‬ ‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺇﺩﺍﺭﺓ‬
،
‫ﻹﺩﺍﺭﺓ‬ ‫ﺘﺄﺜﻴﺭ‬ ‫ﻭﺠﻭﺩ‬
‫ﺍﻟﻤﻌﺭﻓﺔ‬
‫ﻋﻠـﻰ‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻭﺘﻜﻨﻭﻟﻭﺠﻴﺎ‬
‫ﻓﻠﺴﻁﻴﻥ‬ ‫ﺒﻭﺭﺼﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺩﺭﺠﺔ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﺘﺄﻫﻴل‬
،
‫ﺘﺤﺩ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﻤﻌﻭﻗﺎﺕ‬ ‫ﻤﻥ‬ ‫ﻋﺩﺩ‬ ‫ﻭﺠﻭﺩ‬
‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﺘﺄﻫﻴل‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻭﺘﻜﻨﻭﻟﻭﺠﻴﺎ‬ ‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﺃﺜﺭ‬ ‫ﻤﻥ‬
‫ﺃﺒﺭﺯﻫﺎ‬
)
‫ﺍﻟﺠﻤﻌﻴﺎﺕ‬ ‫ﻗﻴﺎﻡ‬ ‫ﻋﺩﻡ‬
‫ﻭﺍﻟﺘﻌ‬ ‫ﺍﻟﺘﺩﺭﻴﺏ‬ ‫ﺒﺭﺍﻤﺞ‬ ‫ﻏﻴﺎﺏ‬ ،‫ﺒﻬﺎ‬ ‫ﺍﻟﻤﻨﺎﻁ‬ ‫ﺒﺎﻟﺩﻭﺭ‬ ‫ﺍﻟﻤﻬﻨﻴﺔ‬
‫ﺍﻟﺘﻌﻠـﻴﻡ‬ ‫ﺒـﺭﺍﻤﺞ‬ ‫ﻀـﻌﻑ‬ ،‫ﺍﻟﻤﺴـﺘﻤﺭ‬ ‫ﻠﻴﻡ‬
‫ﺍﻟﺠﺎﻤﻌﻲ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬
(
.
‫ﺃﻫﻤﻬﺎ‬ ‫ﺘﻭﺼﻴﺎﺕ‬ ‫ﻋﺩﺓ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﺨﻠﺼﺕ‬ ‫ﻭﻗﺩ‬
:
‫ﺍﻟﻤﺴﺅﻭﻟﻴ‬ ‫ﻭﻋﻲ‬ ‫ﺘﻌﻤﻴﻕ‬
‫ﻓﻲ‬ ‫ﺍﻟﻤﺩﺭﺠﺔ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﻓﻲ‬ ‫ﻥ‬
‫ﺒﻭﺭﺼﺔ‬
‫ﻓﻠﺴﻁﻴﻥ‬
‫ﺒ‬
‫ﺄﻫﻤﻴﺔ‬
‫ﺍﻟﺩﻭﺭ‬
‫ﻤﻥ‬ ‫ﻜل‬ ‫ﺘﻠﻌﺒﻪ‬ ‫ﺍﻟﺫﻱ‬
‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻭﺘﻜﻨﻭﻟﻭﺠﻴﺎ‬ ‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺇﺩﺍﺭﺓ‬
‫ﺍﻟﻤﻌﺎﺼـﺭﺓ‬ ‫ﺍﻟﺘﺤـﺩﻴﺎﺕ‬ ‫ﻤﻭﺍﺠﻬـﺔ‬ ‫ﻓـﻲ‬
‫ﻭﻤﻭﺍﻜﺒﺘﻬﺎ‬
‫ﺍﻟﺸﺭﻜﺔ‬ ‫ﺍﺴﺘﻤﺭﺍﺭﻴﺔ‬ ‫ﻟﻀﻤﺎﻥ‬
‫ﻭﺒﺎﻟﺘﺎﻟﻲ‬
‫ﺍﻟﻤﻌﺭﻓـﺔ‬ ‫ﺒـﺈﺩﺍﺭﺓ‬ ‫ﺨـﺎﺹ‬ ‫ﻗﺴﻡ‬ ‫ﺇﻨﺸﺎﺀ‬ ‫ﻋﻠﻰ‬ ‫ﺤﺜﻬﻡ‬
،‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻭﺘﻜﻨﻭﻟﻭﺠﻴﺎ‬
‫ﺤ‬
‫ﺍﻟﻤﺴﺅﻭﻟﻴ‬ ‫ﺙ‬
‫ﻓﻲ‬ ‫ﺍﻟﻤﺩﺭﺠﺔ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﻓﻲ‬ ‫ﻥ‬
‫ﺒﻭﺭﺼﺔ‬
‫ﻓﻠﺴﻁﻴﻥ‬
‫ﻋﻠـﻰ‬
‫ﻭﺍﺘﺨﺎﺫ‬ ‫ﺍﻟﻼﺯﻤﺔ‬ ‫ﺍﻟﺴﻴﺎﺴﺎﺕ‬ ‫ﻭﻀﻊ‬
‫ﺃﺜـﺭ‬ ‫ﻤـﻥ‬ ‫ﺘﺤﺩ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﻤﻌﻭﻗﺎﺕ‬ ‫ﻋﻠﻰ‬ ‫ﻟﻠﺘﻐﻠﺏ‬ ‫ﺍﻟﻤﻨﺎﺴﺒﺔ‬ ‫ﺍﻹﺠﺭﺍﺀﺍﺕ‬
‫ﻭﺘﻜﻨﻭﻟﻭﺠﻴ‬ ‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺇﺩﺍﺭﺓ‬
‫ﺎ‬
،‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﺘﺄﺜﻴﺭ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬
‫ﺍﻟﺫﻱ‬ ‫ﺍﻟﺩﻭﺭ‬ ‫ﻭﺘﻔﻌﻴل‬ ‫ﺘﻌﺯﻴﺯ‬ ‫ﻀﺭﻭﺭﺓ‬
‫ﻤـﻥ‬ ‫ﺒﻬﺎ‬ ‫ﻭﺍﻟﻨﻬﻭﺽ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﻤﻬﻨﺔ‬ ‫ﺘﻁﻭﻴﺭ‬ ‫ﺘﺠﺎﻩ‬ ‫ﺍﻟﻤﻬﻨﻴﺔ‬ ‫ﻭﺍﻟﺠﻤﻌﻴﺎﺕ‬ ‫ﺍﻷﻜﺎﺩﻴﻤﻴﺔ‬ ‫ﺍﻟﻤﺅﺴﺴﺎﺕ‬ ‫ﺒﻪ‬ ‫ﺘﻘﻭﻡ‬
‫ﻓﻲ‬ ‫ﺍﻟﻌﻤل‬ ‫ﺴﻭﻕ‬ ‫ﻭﻤﺘﻁﻠﺒﺎﺕ‬ ‫ﺍﻟﻤﻬﻨﺔ‬ ‫ﺍﺤﺘﻴﺎﺠﺎﺕ‬ ‫ﺘﻠﺒﻴﺔ‬ ‫ﻤﻥ‬ ‫ﺘﻤﻜﻨﻬﻡ‬ ‫ﻜﻔﺎﺀﺓ‬ ‫ﺫﻭﻱ‬ ‫ﺒﻤﺤﺎﺴﺒﻴﻥ‬ ‫ﺘﺯﻭﻴﺩﻫﺎ‬ ‫ﺨﻼل‬
‫ﻭﺍ‬ ‫ﺍﻟﻌﻭﻟﻤﺔ‬ ‫ﺴﻴﻁﺭﺓ‬ ‫ﻅل‬
‫ﺍﻻﻟﻜﺘﺭﻭﻨﻴﺔ‬ ‫ﻟﺘﺠﺎﺭﺓ‬
.

16. ‫س‬
Abstract
This study aimed to identify the impact of knowledge management
and information technology on the accounting qualifying training. The
concept of knowledge management and information technology have been
thoroughly discussed in relation to their importance, aims, and effects on the
accounting qualifying education. For this purpose, the researcher used the
descriptive analytical method in conducting this study. For the purposes of
achieving the aims of the study, a questionnaire has been designed on the
bases of the previous and theoretical studies, and then it was distributed
among 120 employee -male and female- of the practitioner accountants in the
companies listed in Palestine Stock Exchange. The Statistical Package for the
Social Sciences (SPSS) has been used for analyzing the data and examining
the hypotheses.
The most important results of this study were: There is a moderate
understanding among the board of the listed companies in Palestine Stock
Exchange of the importance of knowledge management and information
technology.
The effect of the knowledge management and information technology
on the accounting qualifying education of the listed companies in Palestine
Stock Exchange is also within the average. The existence of some obstacles
that curtail the effect of the knowledge management and information
technology on the accounting qualifying education . These obstacles include
the inability the vocational societies to live up their obligations, the absence
of continuing education and training programs, the weakness of the academic
accounting qualifying education programs.
The study resulted in recommendations, the most important ones were:
Raising the awareness of the officials in the board of the companies
listed in the Stock Exchange about the important role knowledge
management and information technology in facing the current challenges and
match the development in this field in order to guarantee the continuation of
the company ; thus, encouraging them to establish a special department for
knowledge management and information technology. Prompting the officials
in the board of the companies listed in the Stock Exchange in order to put the
necessary policies and take the appropriate procedures to overcome the
obstacles that restrain the effect of the knowledge management and
information technology on the accounting qualifying education.
Enhancing and activating the role of the academic institutions and vocational
societies in developing the accountancy vocation and improving it by
providing it with efficient accountants in order to realize the vocational
needs and the labor market requirements in the light of the dominance of
globalization and E-Commerce.

17. ‫ﻟﻠﺩﺭﺍﺴﺔ‬ ‫ﺍﻟﻌﺎﻡ‬ ‫ﺍﻹﻁﺎﺭ‬
-
1
-
‫اﻷول‬ ‫اﻟﻔﺼﻞ‬
‫ﺍﻷﻭﻝ‬ ‫ﺍﻟﻔﺼﻞ‬
‫ﻟﻠﺪﺭﺍﺳﺔ‬ ‫ﺍﻟﻌﺎﻡ‬ ‫ﺍﻹﻃـﺎﺭ‬
v
‫ﻤ‬
‫ـ‬
‫ﻘـﺩﻤــــﺔ‬
v
‫ﺍﻟﺩﺭﺍﺴ‬ ‫ﻤﺸﻜﻠﺔ‬
‫ـ‬
‫ﺔ‬
v
‫ﺍﻟﺩ‬ ‫ﻓﺭﻀﻴﺎﺕ‬
‫ﺭﺍﺴﺔ‬
v
‫ﺃﻫﻤﻴ‬
‫ـ‬
‫ﺔ‬
‫ﺍﻟﺩﺭﺍﺴﺔ‬
v
‫ﺍﻟﺩﺭﺍﺴ‬ ‫ﺃﻫﺩﺍﻑ‬
‫ـ‬
‫ﺔ‬
v
‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻤﺘﻐﻴﺭﺍﺕ‬
v
‫ﺍﻟﺩﺭﺍﺴ‬ ‫ﻫﻴﻜﻠﻴﺔ‬
‫ـ‬
‫ﺔ‬
v
‫ﺍﻟﺴﺎﺒﻘﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺎﺕ‬
v
‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻤﻤﻴﺯﺍﺕ‬

18. ‫ﻟﻠﺩﺭﺍﺴﺔ‬ ‫ﺍﻟﻌﺎﻡ‬ ‫ﺍﻹﻁﺎﺭ‬
-
2
-
‫اﻷول‬ ‫اﻟﻔﺼﻞ‬
‫ﻤﻘ‬
‫ـ‬
‫ﺩﻤ‬
‫ـ‬
‫ﺔ‬
:
‫ﺘﻭﺍﺠﻪ‬
‫ﺍﻟﺤﺴﺎﺒﺎﺕ‬ ‫ﻭﺘﺩﻗﻴﻕ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﻤﻬﻨﺔ‬
،‫ﺍﻟﺘﺤـﺩﻴﺎﺕ‬ ‫ﻤـﻥ‬ ‫ﺍﻟﻌﺩﻴـﺩ‬ ‫ﺍﻟﺤﺎﻀـﺭ‬ ‫ﺍﻟﻭﻗﺕ‬ ‫ﻓﻲ‬
‫ﻜ‬
‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﺘﻜﻨﻭﻟﻭﺠﻴﺎ‬
،‫ﺍﻟﻤﻬﻨﺔ‬ ‫ﻭﺃﺨﻼﻗﻴﺎﺕ‬ ،‫ﺍﻟﻌﺎﻟﻤﻴﺔ‬ ‫ﻭﺍﻟﺘﺠﺎﺭﺓ‬ ،‫ﻭﺍﻟﺨﺼﺨﺼﺔ‬ ،
‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﻭﺇﺩﺍﺭﺓ‬
.
‫ﻭﻗﺩ‬
‫ﺃﺩﻯ‬
‫ﻅﻬﻭﺭ‬
‫ﻭﺫﻟ‬ ،‫ﺍﻟﻤﺤﺎﺴﺒﻴﺔ‬ ‫ﺍﻟﻤﻌﺎﻟﺠﺎﺕ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻨﻅﺭ‬ ‫ﺇﻋﺎﺩﺓ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻷﻋﻤﺎل‬ ‫ﺒﻴﺌﺔ‬ ‫ﻓﻲ‬ ‫ﻭﺍﻟﺘﻐﻴﺭﺍﺕ‬ ‫ﺍﻟﻌﻭﻟﻤﺔ‬
‫ﻙ‬
‫ﺍﻟﺤﻭﺍﺴﻴﺏ‬ ‫ﻟﻭﺠﻭﺩ‬ ‫ﻨﺘﻴﺠﺔ‬
‫ﺨﻼل‬ ‫ﻭﻤﻥ‬ ،‫ﺍﻻﻨﺘﺸﺎﺭ‬ ‫ﻭﺍﺴﻌﺔ‬ ‫ﺍﻟﺤﻭﺴﺒﺔ‬ ‫ﻭﻋﻤﻠﻴﺎﺕ‬ ‫ﺍﻻﻨﺘﺭﻨﺕ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻤﺘﻀﻤﻨﺔ‬
‫ﺍﻻﻟﻜﺘﺭﻭﻨﻴ‬ ‫ﺍﻟﺘﺠﺎﺭﺓ‬
‫ﺔ‬
‫ﺠﻌل‬ ‫ﺍﻟﺫﻱ‬ ‫ﺍﻷﻤﺭ‬ ،
‫ﹰ‬
‫ﺍ‬‫ﺘﻌﻘﻴﺩ‬ ‫ﺃﻜﺜﺭ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻤﻥ‬
‫ﺍﻟﻤﺤﺎﺴﺒﻴﻥ‬ ‫ﻗﻴﺎﻡ‬ ‫ﻭﺃﻭﺠﺏ‬ ،
‫ﺍﻟﺤﺎﺴﻭﺏ‬ ‫ﻤﺠﺎل‬ ‫ﻓﻲ‬ ‫ﻤﻌﺭﻓﺘﻬﻡ‬ ‫ﺒﺯﻴﺎﺩﺓ‬ ‫ﺍﻟﺠﺩﻴﺩﺓ‬ ‫ﺍﻷﻤﻭﺭ‬ ‫ﻭﻤﺠﺎﺭﺍﺓ‬ ‫ﺍﻟﺘﻜﻴﻑ‬ ‫ﺒﻀﺭﻭﺭﺓ‬
‫ﻭﺍﻻﻨﺘﺭﻨﺕ‬
،
‫ﻟﻠﺘﺄﻗﻠﻡ‬
‫ﻤﺴﺘﻤﺭ‬ ‫ﺒﺸﻜل‬ ‫ﺍﻟﻤﺘﻐﻴﺭﺓ‬ ‫ﺍﻷﻋﻤﺎل‬ ‫ﺒﻴﺌﺔ‬ ‫ﻤﻊ‬
،
‫ﺍﻟﻤﻌﻠﻭﻤـﺎﺕ‬ ‫ﺘﻜﻨﻭﻟﻭﺠﻴﺎ‬ ‫ﺒﻴﺌﺔ‬ ‫ﺘﺄﺜﻴﺭ‬ ‫ﺍﻻﻋﺘﺒﺎﺭ‬ ‫ﺒﻌﻴﻥ‬ ‫ﻭﺍﻷﺨﺫ‬
‫ﻭﺍﻟﺘﺩﻗﻴﻕ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﻤﻬﻨﺔ‬ ‫ﻋﻠﻰ‬
)
،‫ﺯﻭﺭ‬ ‫ﻭﺃﺒﻭ‬ ‫ﺩﻫﻤﺵ‬
2005
(
‫ﻴﻘﺘﺼـﺭ‬ ‫ﻴﻌـﺩ‬ ‫ﻟﻡ‬ ‫ﺍﻟﻤﺤﺎﺴﺏ‬ ‫ﺩﻭﺭ‬ ‫ﺇﻥ‬ ‫ﺇﺫ‬ ،
‫ﺍﻟﻤﻌﻠ‬ ‫ﻭﺘﺤﻠﻴل‬ ‫ﻭﺘﻁﻭﻴﺭ‬ ‫ﺘﻭﺯﻴﻊ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺇﻟﻰ‬ ‫ﻴﺘﻌﺩﺍﻫﺎ‬ ‫ﺒل‬ ،‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻜﺸﻭﻓﺎﺕ‬ ‫ﺇﻋﺩﺍﺩ‬ ‫ﻤﺠﺭﺩ‬ ‫ﻋﻠﻰ‬
‫ﻭﻤـﺎﺕ‬
‫ﻭﺍﻻﻗﺘﺼﺎﺩﻴﺔ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬
)
،‫ﻭﺁﺨﺭﻭﻥ‬ ‫ﺤﺴﻥ‬
2008
.(
،‫ﻤﺴﺘﻭﺍﻫﺎ‬ ‫ﻭﺭﻓﻊ‬ ‫ﺒﻬﺎ‬ ‫ﻭﺍﻟﻨﻬﻭﺽ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﻤﻬﻨﺔ‬ ‫ﺘﻁﻭﻴﺭ‬ ‫ﻤﺴﺅﻭﻟﻴﺔ‬ ‫ﻓﺈﻥ‬ ‫ﺴﺒﻕ‬ ‫ﻤﺎ‬ ‫ﻋﻠﻰ‬ ‫ﹰ‬
‫ﺎ‬‫ﻭﺘﺄﺴﻴﺴ‬
‫ﻤﻥ‬ ‫ﻭﺫﻟﻙ‬ ،‫ﻭﺍﻟﻤﻬﻨﻴﺔ‬ ‫ﺍﻷﻜﺎﺩﻴﻤﻴﺔ‬ ‫ﺍﻟﻤﺅﺴﺴﺎﺕ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻘﺎﺌﻤﻴﻥ‬ ‫ﻋﻠﻰ‬ ‫ﺭﺌﻴﺱ‬ ‫ﻭﺒﺸﻜل‬ ‫ﺍﻷﺴﺎﺱ‬ ‫ﺒﺎﻟﺩﺭﺠﺔ‬ ‫ﻴﻘﻊ‬
‫ﻭﻋﻤﻠﻲ‬ ‫ﻋﻠﻤﻲ‬ ‫ﺘﺄﻫﻴل‬ ‫ﻟﺩﻴﻬﻡ‬ ‫ﻭﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﻤﺤﺎﺴﺒﻴﻥ‬ ‫ﺘﻭﻓﻴﺭ‬ ‫ﺨﻼل‬
‫ﺒﻜﻔـﺎﺀﺓ‬ ‫ﺩﻭﺭﻫـﻡ‬ ‫ﺘﺄﺩﻴﺔ‬ ‫ﻤﻥ‬ ‫ﻴﻤﻜﻨﻬﻡ‬
‫ﻭﻤﺨﺭﺠﺎﺕ‬ ‫ﺍﻟﻌﻤل‬ ‫ﺴﻭﻕ‬ ‫ﺍﺤﺘﻴﺎﺠﺎﺕ‬ ‫ﺒﻴﻥ‬ ‫ﺍﻟﻔﺠﻭﺓ‬ ‫ﻭﻴﻘﻠل‬ ،‫ﺍﻟﻤﻬﻨﺔ‬ ‫ﺒﻤﺘﻁﻠﺒﺎﺕ‬ ‫ﻴﻔﻲ‬ ‫ﺍﻟﺫﻱ‬ ‫ﻭﺒﺎﻟﺸﻜل‬ ‫ﻭﻓﺎﻋﻠﻴﺔ‬
‫ﻤﻥ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﻤﻬﻨﺔ‬
)
‫ﺍﻟﻤﻬﻨﺔ‬ ‫ﻤﻤﺎﺭﺴﻲ‬ ‫ﺃﻭ‬ ‫ﺨﺭﻴﺠﻴﻥ‬
.(
،‫ﻭﺍﻟﺘﻘﺩﻡ‬ ‫ﺍﻟﺤﻀﺎﺭﺓ‬ ‫ﺒﺭﻜﺏ‬ ‫ﺍﻟﻠﺤﺎﻕ‬ ‫ﻋﻠﻰ‬ ‫ﺘﺤﺭﺹ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﺩﻭل‬ ‫ﻤﻥ‬ ‫ﻜﻐﻴﺭﻫﺎ‬ ‫ﻓﻠﺴﻁﻴﻥ‬ ‫ﻜﺎﻨﺕ‬ ‫ﻭﻟﻤﺎ‬
‫ﺍﻗﺘﺼﺎﺩ‬ ‫ﻟﺘﻁﻭﻴﺭ‬ ‫ﻭﺘﺴﻌﻰ‬
‫ﺭﺅﻭﺱ‬ ‫ﻭﺍﺠﺘـﺫﺍﺏ‬ ‫ﻭﺍﻟﻤﺨﺘﻠﻁ‬ ‫ﻭﺍﻟﻌﺎﻡ‬ ‫ﺍﻟﺤﻜﻭﻤﻲ‬ ‫ﺍﻟﻘﻁﺎﻉ‬ ‫ﻭﺘﻨﻤﻴﺔ‬ ‫ﺍﻟﺴﻭﻕ‬ ‫ﻴﺎﺕ‬
‫ﻤﻬﻨﺔ‬ ‫ﺘﻁﻭﻴﺭ‬ ‫ﻋﻠﻰ‬ ‫ﺘﻌﻤل‬ ‫ﺃﻥ‬ ‫ﻋﻠﻴﻬﺎ‬ ‫ﻴﺠﺏ‬ ‫ﻓﺈﻨﻪ‬ ،‫ﺍﻟﺨﺼﺨﺼﺔ‬ ‫ﻨﺤﻭ‬ ‫ﻭﺍﻟﺘﻭﺠﻪ‬ ‫ﻭﺍﻷﺠﻨﺒﻴﺔ‬ ‫ﺍﻟﻭﻁﻨﻴﺔ‬ ‫ﺍﻟﻤﻭﺍل‬
‫ﺩﻭﺭﻫـﺎ‬ ‫ﺘﺄﺩﻴﺔ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻤﻬﻨﺔ‬ ‫ﺘﺘﻤﻜﻥ‬ ‫ﻟﻜﻲ‬ ،‫ﺍﻟﺒﺸﺭﻱ‬ ‫ﺒﺎﻟﻌﻨﺼﺭ‬ ‫ﺍﻻﻫﺘﻤﺎﻡ‬ ‫ﻤﻥ‬ ‫ﹰ‬
‫ﺎ‬‫ﺍﻨﻁﻼﻗ‬ ‫ﻭﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬
‫ﺍﻻﻗﺘ‬ ‫ﺍﻟﺘﻨﻤﻴﺔ‬ ‫ﺘﺤﻘﻴﻕ‬ ‫ﻓﻲ‬
‫ﺍﻻﺠﺘﻤﺎﻋﻴﺔ‬ ‫ﺍﻟﺘﻨﻤﻴﺔ‬ ‫ﺜﻡ‬ ‫ﻭﻤﻥ‬ ،‫ﺼﺎﺩﻴﺔ‬
.
‫ﺇﺩﺍﺭﺓ‬ ‫ﻤـﻥ‬ ‫ﻜـل‬ ‫ﻭﺃﻫﻤﻴﺔ‬ ‫ﻭﺃﻫﺩﺍﻑ‬ ‫ﻤﺎﻫﻴﺔ‬ ‫ﻋﻠﻰ‬ ‫ﻟﻠﺘﻌﺭﻑ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻫﺫﻩ‬ ‫ﻤﻨﻁﻠﻕ‬ ‫ﻜﺎﻥ‬ ‫ﻫﻨﺎ‬ ‫ﻭﻤﻥ‬
‫ﺒـﻴﻥ‬ ‫ﺍﻟﻤﺘﺩﺍﺨﻠﺔ‬ ‫ﺍﻟﻌﻼﻗﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻭﻗﻭﻑ‬ ‫ﺜﻡ‬ ‫ﻭﻤﻥ‬ ،‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﻭﺍﻟﺘﺄﻫﻴل‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻭﺘﻜﻨﻭﻟﻭﺠﻴﺎ‬ ‫ﺍﻟﻤﻌﺭﻓﺔ‬
‫ﺍﻟﻌﻼﻗ‬ ‫ﻫﺫﻩ‬ ‫ﻭﺍﻨﻌﻜﺎﺴﺎﺕ‬ ‫ﻭﺃﺜﺭ‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻭﺘﻜﻨﻭﻟﻭﺠﻴﺎ‬ ‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺇﺩﺍﺭﺓ‬
،‫ﺍﻟﻤﺤﺎﺴـﺒﻲ‬ ‫ﺍﻟﺘﺄﻫﻴـل‬ ‫ﻋﻠﻰ‬ ‫ﺔ‬
‫ﻋﻠﻰ‬ ‫ﺫﻟﻙ‬ ‫ﻭﺘﻁﺒﻴﻕ‬
‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﻟﻸﻭﺭﺍﻕ‬ ‫ﻓﻠﺴﻁﻴﻥ‬ ‫ﺒﻭﺭﺼﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺩﺭﺠﺔ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬
،
‫ﺃﻫـﻡ‬ ‫ﻋﻠـﻰ‬ ‫ﻟﻠﺘﻌﺭﻑ‬
‫ﻤﻥ‬ ‫ﺘﺤﺩ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﻤﻌﻴﻘﺎﺕ‬
‫ﺃﺜﺭ‬
‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻭﺘﻜﻨﻭﻟﻭﺠﻴﺎ‬ ‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺇﺩﺍﺭﺓ‬
‫ﺍﻟﺸـﺭﻜﺎﺕ‬ ‫ﻫـﺫﻩ‬ ‫ﻓﻲ‬
،
‫ﺒﻬـﺩﻑ‬
‫ﺍﻟﻤﺴﺘﺩﺍﻤ‬ ‫ﺍﻟﺘﻨﺎﻓﺴﻴﺔ‬ ‫ﺍﻟﻤﻴﺯﺓ‬ ‫ﻟﺘﺤﻘﻴﻕ‬ ‫ﺍﻷﺜﺭ‬ ‫ﻫﺫﺍ‬ ‫ﺘﻌﺯﻴﺯ‬ ‫ﻓﻲ‬ ‫ﺘﺴﺎﻫﻡ‬ ‫ﺒﺘﻭﺼﻴﺎﺕ‬ ‫ﺍﻟﺨﺭﻭﺝ‬
‫ﺒﻭﺭﺼـﺔ‬ ‫ﻓـﻲ‬ ‫ﺔ‬
‫ﻓﻠﺴﻁﻴﻥ‬
.

19. ‫ﻟﻠﺩﺭﺍﺴﺔ‬ ‫ﺍﻟﻌﺎﻡ‬ ‫ﺍﻹﻁﺎﺭ‬
-
3
-
‫اﻷول‬ ‫اﻟﻔﺼﻞ‬
‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻤﺸﻜﻠﺔ‬
:
‫ﺃﻫﻤﻴﺔ‬ ‫ﻴﺘﺒﻴﻥ‬ ‫ﺴﺒﻕ‬ ‫ﻤﺎ‬ ‫ﻀﻭﺀ‬ ‫ﻓﻲ‬
‫ﺍﻟﺘﺄ‬ ‫ﻤﺴﺘﻭﻯ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻭﺘﻜﻨﻭﻟﻭﺠﻴﺎ‬ ‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﺃﺜﺭ‬
‫ﻫﻴل‬
‫ﻓﺈﻥ‬ ‫ﻟﺫﻟﻙ‬ ،‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬
‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻤﺸﻜﻠﺔ‬
‫ﺘﺘﻤﺜل‬
‫ﺍﻟﺘﺎﻟﻲ‬ ‫ﺍﻟﺭﺌﻴﺱ‬ ‫ﺍﻟﺴﺅﺍل‬ ‫ﻓﻲ‬
:
"
‫ﺘـﺄﺜﻴﺭ‬ ‫ﻴﻭﺠـﺩ‬ ‫ﻫل‬
‫ﻹ‬
‫ﺩﺍﺭﺓ‬
‫ﻓﻲ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﺘﺄﻫﻴل‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻭﺘﻜﻨﻭﻟﻭﺠﻴﺎ‬ ‫ﺍﻟﻤﻌﺭﻓﺔ‬
‫ﺒ‬ ‫ﻓـﻲ‬ ‫ﺍﻟﻤﺩﺭﺠـﺔ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬
‫ﻭ‬
‫ﺭﺼـﺔ‬
‫ﺍﻟﻤﺎﻟﻴﺔ؟‬ ‫ﻟﻸﻭﺭﺍﻕ‬ ‫ﻓﻠﺴﻁﻴﻥ‬
"
‫ﺍﻟﺭﺌﻴﺱ‬ ‫ﺍﻟﺴﺅﺍل‬ ‫ﻋﻥ‬ ‫ﻴﻨﺒﺜﻕ‬ ‫ﻭ‬
‫ﺍﻟﻔﺭﻋﻴﺔ‬ ‫ﺍﻷﺴﺌﻠﺔ‬
‫ﺍﻟﺘﺎﻟﻴﺔ‬
:
1
(
‫ﻤﺩﻯ‬ ‫ﻤﺎ‬
‫ﺒﻭﺭﺼﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺩﺭﺠﺔ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﺇﺩﺭﺍﻙ‬
‫ﺍﻟﻤﺎﻟﻴـﺔ‬ ‫ﻟﻸﻭﺭﺍﻕ‬ ‫ﻓﻠﺴﻁﻴﻥ‬
‫ﻷﻫﻤﻴـﺔ‬
‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻭﺘﻜﻨﻭﻟﻭﺠﻴﺎ‬ ‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺇﺩﺍﺭﺓ‬
‫؟‬
2
(
‫ﻤﺎ‬
‫ﻤﺩﻯ‬
‫ﺘ‬
‫ﺄﺜ‬
‫ﻴ‬
‫ﺭ‬
‫ﺍﻟﻤﺤﺎ‬ ‫ﺍﻟﺘﺄﻫﻴل‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺇﺩﺍﺭﺓ‬
‫ﺴﺒﻲ‬
)
‫ﻭﺍﻟﻤﻬﻨﻲ‬ ‫ﺍﻷﻜﺎﺩﻴﻤﻲ‬
(
‫ﻓﻲ‬
‫ﺍﻟﺸـﺭﻜﺎﺕ‬
‫ﻓﻲ‬ ‫ﺍﻟﻤﺩﺭﺠﺔ‬
‫ﺒﻭﺭﺼﺔ‬
‫ﺍﻟﻤﺎﻟﻴﺔ؟‬ ‫ﻟﻸﻭﺭﺍﻕ‬ ‫ﻓﻠﺴﻁﻴﻥ‬
3
(
‫ﻤﺎ‬
‫ﻤﺩﻯ‬
‫ﺘ‬
‫ﺄ‬
‫ﺜﻴ‬
‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﺘﻜﻨﻭﻟﻭﺠﻴﺎ‬ ‫ﺭ‬
‫ﻋﻠﻰ‬
‫ﺍﻟﺘﺄﻫﻴل‬
‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬
)
‫ﻭﺍﻟﻤﻬﻨـﻲ‬ ‫ﺍﻷﻜﺎﺩﻴﻤﻲ‬
(
‫ﻓـﻲ‬
‫ﻓﻲ‬ ‫ﺍﻟﻤﺩﺭﺠﺔ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬
‫ﺒﻭﺭﺼﺔ‬
‫ﺍﻟﻤﺎﻟﻴﺔ؟‬ ‫ﻟﻸﻭﺭﺍﻕ‬ ‫ﻓﻠﺴﻁﻴﻥ‬
4
(
‫ﺩﻭﻥ‬ ‫ﺘﺤﻭل‬ ‫ﻤﻌﻴﻘﺎﺕ‬ ‫ﻭﺠﻭﺩ‬ ‫ﻤﺩﻯ‬ ‫ﻤﺎ‬
‫ﺘﺄ‬
‫ﺜ‬
‫ﻴ‬
‫ﻭﺘﻜﻨﻭﻟ‬ ‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﺭ‬
‫ﻋﻠـﻰ‬ ‫ﺍﻟﻤﻌﻠﻭﻤـﺎﺕ‬ ‫ﻭﺠﻴـﺎ‬
‫ﺍﻟﻤﺎﻟﻴﺔ؟‬ ‫ﻟﻸﻭﺭﺍﻕ‬ ‫ﻓﻠﺴﻁﻴﻥ‬ ‫ﺒﻭﺭﺼﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺩﺭﺠﺔ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﺘﺄﻫﻴل‬
‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻓﺭﻀﻴﺎﺕ‬
:
‫ﺍﻟﺘﺎﻟﻴﺔ‬ ‫ﺍﻟﻔﺭﻀﻴﺎﺕ‬ ‫ﺼﺤﺔ‬ ‫ﻤﻥ‬ ‫ﺍﻟﺘﺤﻘﻕ‬ ‫ﻨﺤﺎﻭل‬ ‫ﺍﻟﺘﺴﺎﺅﻻﺕ‬ ‫ﺇﻁﺎﺭ‬ ‫ﻓﻲ‬
:
‫ﺍﻷﻭﻟﻰ‬ ‫ﺍﻟﺭﺌﻴﺴﺔ‬ ‫ﺍﻟﻔﺭﻀﻴﺔ‬
:
‫ﻟﺩﻯ‬ ‫ﺇﺩﺭﺍﻙ‬ ‫ﻴﻭﺠﺩ‬
‫ﻓﻲ‬ ‫ﺍﻟﻤﺴﺅﻭﻟﻴﻥ‬
‫ﻟـﻸﻭﺭ‬ ‫ﻓﻠﺴـﻁﻴﻥ‬ ‫ﺒﻭﺭﺼﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺩﺭﺠﺔ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺇﺩﺍﺭﺓ‬
‫ﺍﻕ‬
‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻭﺘﻜﻨﻭﻟﻭﺠﻴﺎ‬ ‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﻷﻫﻤﻴﺔ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬
.
‫ﺍﻟﺜﺎﻨﻴﺔ‬ ‫ﺍﻟﺭﺌﻴﺴﺔ‬ ‫ﺍﻟﻔﺭﻀﻴﺔ‬
:
‫ﺒﻭﺭﺼـﺔ‬ ‫ﻓـﻲ‬ ‫ﺍﻟﻤﺩﺭﺠـﺔ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﺘﺄﻫﻴل‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﻹﺩﺍﺭﺓ‬ ‫ﺘﺄﺜﻴﺭ‬ ‫ﻴﻭﺠﺩ‬
‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﻟﻸﻭﺭﺍﻕ‬ ‫ﻓﻠﺴﻁﻴﻥ‬
.
‫ﻫﻤﺎ‬ ‫ﻓﺭﻋﻴﺘﻴﻥ‬ ‫ﻓﺭﻀﻴﺘﻴﻥ‬ ‫ﺇﻟﻰ‬ ‫ﻭﺘﻨﻘﺴﻡ‬
:
1
.
‫ﻴ‬
‫ﻭﺠﺩ‬
‫ﺘﺄﺜﻴﺭ‬
‫ﻋﻠﻰ‬ ‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﻹﺩﺍﺭﺓ‬
‫ﺍﻟﻤﺤﺎﺴﺒ‬ ‫ﺍﻟﺘﺄﻫﻴل‬
‫ﺍﻟﻤﺩﺭﺠﺔ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﻓﻲ‬ ‫ﺍﻷﻜﺎﺩﻴﻤﻲ‬ ‫ﻲ‬
‫ﻓﻲ‬
‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﻟﻸﻭﺭﺍﻕ‬ ‫ﻓﻠﺴﻁﻴﻥ‬ ‫ﺒﻭﺭﺼﺔ‬
.

20. ‫ﻟﻠﺩﺭﺍﺴﺔ‬ ‫ﺍﻟﻌﺎﻡ‬ ‫ﺍﻹﻁﺎﺭ‬
-
4
-
‫اﻷول‬ ‫اﻟﻔﺼﻞ‬
2
.
‫ﻓـﻲ‬ ‫ﺍﻟﻤﺩﺭﺠـﺔ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﻬﻨﻲ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﺘﺄﻫﻴل‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﻹﺩﺍﺭﺓ‬ ‫ﺘﺄﺜﻴﺭ‬ ‫ﻴﻭﺠﺩ‬
‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﻟﻸﻭﺭﺍﻕ‬ ‫ﻓﻠﺴﻁﻴﻥ‬ ‫ﺒﻭﺭﺼﺔ‬
.
‫ﺍﻟﺜﺎﻟﺜﺔ‬ ‫ﺍﻟﺭﺌﻴﺴﺔ‬ ‫ﺍﻟﻔﺭﻀﻴﺔ‬
:
‫ﺍﻟﺸﺭﻜ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﺘﺄﻫﻴل‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻟﺘﻜﻨﻭﻟﻭﺠﻴﺎ‬ ‫ﺘﺄﺜﻴﺭ‬ ‫ﻴﻭﺠﺩ‬
‫ﺒﻭﺭﺼـﺔ‬ ‫ﻓـﻲ‬ ‫ﺍﻟﻤﺩﺭﺠﺔ‬ ‫ﺎﺕ‬
‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﻟﻸﻭﺭﺍﻕ‬ ‫ﻓﻠﺴﻁﻴﻥ‬
.
‫ﻫﻤﺎ‬ ‫ﻓﺭﻋﻴﺘﻴﻥ‬ ‫ﻓﺭﻀﻴﺘﻴﻥ‬ ‫ﺇﻟﻰ‬ ‫ﻭﺘﻨﻘﺴﻡ‬
:
1
.
‫ﻴ‬
‫ﻭﺠﺩ‬
‫ﺘﺄﺜﻴﺭ‬
‫ﻟ‬
‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﺘﻜﻨﻭﻟﻭﺠﻴﺎ‬
‫ﻋﻠﻰ‬
‫ﺍﻟﺸـﺭﻜﺎﺕ‬ ‫ﻓـﻲ‬ ‫ﺍﻷﻜـﺎﺩﻴﻤﻲ‬ ‫ﺍﻟﻤﺤﺎﺴـﺒﻲ‬ ‫ﺍﻟﺘﺄﻫﻴل‬
‫ﻓﻠﺴﻁﻴﻥ‬ ‫ﺒﻭﺭﺼﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺩﺭﺠﺔ‬
‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﻟﻸﻭﺭﺍﻕ‬
.
2
.
‫ﻴ‬
‫ﻭﺠﺩ‬
‫ﺘﺄﺜﻴﺭ‬
‫ﻋﻠﻰ‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻟﺘﻜﻨﻭﻟﻭﺠﻴﺎ‬
‫ﺍ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﻬﻨﻲ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﺘﺄﻫﻴل‬
‫ﺍﻟﻤﺩﺭﺠـﺔ‬ ‫ﻟﺸﺭﻜﺎﺕ‬
‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﻟﻸﻭﺭﺍﻕ‬ ‫ﻓﻠﺴﻁﻴﻥ‬ ‫ﺒﻭﺭﺼﺔ‬ ‫ﻓﻲ‬
.
‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﺃﻫﻤﻴﺔ‬
:
‫ﺍﻟﺘﺎﻟﻴﺔ‬ ‫ﺍﻟﻨﻘﺎﻁ‬ ‫ﻓﻲ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﺃﻫﻤﻴﺔ‬ ‫ﺘﻅﻬﺭ‬
:
·
‫ﻭﺍﻟﺘﺩﻗﻴﻕ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﻤﻬﻨﺔ‬ ‫ﺘﻭﺍﺠﻬﻬﺎ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﺘﺤﺩﻴﺎﺕ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻌﺩﻴﺩ‬ ‫ﻫﻨﺎﻙ‬
‫ﺍﻟﻭﺍﺤـﺩ‬ ‫ﺍﻟﻘـﺭﻥ‬ ‫ﻤﻁﻠـﻊ‬ ‫ﻤﻨﺫ‬
‫ﻭﺍﻟﻌﺸﺭﻴﻥ‬
،
‫ﺘﺤ‬ ‫ﺃﺤﺩﺜﺕ‬ ‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﻭﺇﺩﺍﺭﺓ‬ ،‫ﺍﻟﺸﺎﻤﻠﺔ‬ ‫ﻭﺍﻟﺠﻭﺩﺓ‬ ،‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻜﺘﻜﻨﻭﻟﻭﺠﻴﺎ‬
‫ﻓﻲ‬ ‫ﹰ‬
‫ﺍ‬‫ﻜﺒﻴﺭ‬ ‫ﹰ‬
‫ﻻ‬‫ﻭ‬
‫ﻫﺫﻩ‬ ‫ﻭﻤﻭﺍﺠﻬﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻟﺘﻘﻠﻴﺩﻱ‬ ‫ﺩﻭﺭﻫﻡ‬ ‫ﻤﻥ‬ ‫ﻭﻓﺎﻋﻠﻴﺔ‬ ‫ﻜﻔﺎﺀﺓ‬ ‫ﺃﻜﺜﺭ‬ ‫ﻟﻴﺼﺒﺤﻭﺍ‬ ‫ﻭﺍﻟﻤﺩﻗﻘﻴﻥ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻴﻥ‬ ‫ﺩﻭﺭ‬
‫ﻭﺍﻟﺘﺤﺩﻴﺎﺕ‬ ‫ﺍﻟﻤﺴﺘﺠﺩﺍﺕ‬
.
·
‫ﺍﻟﻤﻬﻡ‬ ‫ﺍﻟﺩﻭﺭ‬ ‫ﺇﺒﺭﺍﺯ‬ ‫ﻓﻲ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻫﺫﻩ‬ ‫ﺘﺴﺎﻫﻡ‬
‫ﻹ‬ ‫ﻭﺍﻟﻔﻌﺎل‬
‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺩﺍﺭﺓ‬
‫ﻓـﻲ‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻭﺘﻜﻨﻭﻟﻭﺠﻴﺎ‬
‫ﻋﻠﻰ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﺘﺄﻫﻴل‬
‫ﻓﻠ‬ ‫ﺒﻭﺭﺼﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺩﺭﺠﺔ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬
‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﻟﻸﻭﺭﺍﻕ‬ ‫ﺴﻁﻴﻥ‬
.
‫ﻴﻌﺘﺒـﺭ‬ ‫ﺤﻴﺙ‬
‫ﻟﺘﻁﻭ‬ ‫ﻫﺎﻤﺔ‬ ‫ﻋﻼﻤﺔ‬ ‫ﺍﻟﺴﻭﻕ‬ ‫ﻫﺫﺍ‬
‫ﻴ‬
‫ﺍﻻﻗﺘﺼﺎﺩ‬ ‫ﻭﺇﻨﻌﺎﺵ‬ ‫ﺭ‬
،‫ﺍﻟﻔﻠﺴﻁﻴﻨﻲ‬ ‫ﺍﻟﻭﻁﻨﻲ‬
‫ﺘـﻭﻓﻴﺭ‬ ‫ﻴﺘﻁﻠـﺏ‬ ‫ﻤﻤـﺎ‬
‫ﻭﻜﻔﺎﺀﺍﺕ‬ ‫ﻜﻭﺍﺩﺭ‬
‫ﹰ‬
‫ﺎ‬‫ﻭﻋﻤﻠﻴ‬ ‫ﹰ‬
‫ﺎ‬‫ﻋﻠﻤﻴ‬ ‫ﻤﺅﻫﻠﺔ‬
.
·
‫ﺇﻥ‬
‫ﺍﻴﺠﺎﺒﻴﺎﺕ‬ ‫ﺇﺒﺭﺍﺯ‬
‫ﺘﻁﺒﻴﻕ‬
‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺇﺩﺍﺭﺓ‬
‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻭﺘﻜﻨﻭﻟﻭﺠﻴﺎ‬
‫ﻴﻘﻠ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻫﺫﻩ‬ ‫ﺘﺘﻨﺎﻭﻟﻬﺎ‬ ‫ﺍﻟﺘﻲ‬
‫ل‬
‫ﺍﻟ‬
‫ﺍﻟﺘﻲ‬ ‫ﻤﺨﺎﻁﺭ‬
‫ﺍﺴ‬ ‫ﺘﻬﺩﺩ‬
‫ﺍﻟﻌﻤل‬ ‫ﺴﻭﻕ‬ ‫ﻓﻲ‬ ‫ﻭﺒﻘﺎﺌﻬﺎ‬ ‫ﺍﻟﺸﺭﻜﺔ‬ ‫ﺘﻤﺭﺍﺭﻴﺔ‬
‫ﻋﻠـﻰ‬ ‫ﻗـﺩﺭﺘﻬﺎ‬ ‫ﻋـﺩﻡ‬ ‫ﻨﺘﻴﺠﺔ‬
‫ﻭﻤﻭﺍﻜﺒﺘﻬﺎ‬ ‫ﺍﻷﻋﻤﺎل‬ ‫ﺒﻴﺌﺔ‬ ‫ﺘﺸﻬﺩﻫﺎ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﺤﺩﻴﺜﺔ‬ ‫ﺍﻟﻤﺘﻐﻴﺭﺍﺕ‬ ‫ﻤﻊ‬ ‫ﺍﻟﺘﻜﻴﻑ‬
،
‫ﻴـ‬ ‫ﻤﻤـﺎ‬
‫ﻨﻌﻜﺱ‬
‫ﺒﺸـﻜل‬
‫ﺇﻴﺠﺎﺒﻲ‬
‫ﺒﻬﺎ‬ ‫ﺍﻟﺜﻘﺔ‬ ‫ﻭﻴﺩﻋﻡ‬ ‫ﻟﻠﺸﺭﻜﺎﺕ‬ ‫ﺍﻟﻤﺎﻟﻲ‬ ‫ﺍﻷﺩﺍﺀ‬ ‫ﻋﻠﻰ‬
.
·
‫ﺍﻟﻔﻠﺴﻁﻴﻨﻴﺔ‬ ‫ﺍﻟﻤﻜﺘﺒﺔ‬ ‫ﺍﻓﺘﻘﺎﺭ‬
)
‫ﺍﻟﺒﺎﺤﺜﺔ‬ ‫ﻋﻠﻡ‬ ‫ﺤﺩﻭﺩ‬ ‫ﻓﻲ‬
(
‫ﻫﺫﺍ‬ ‫ﺘﺘﻨﺎﻭل‬ ‫ﺃﺒﺤﺎﺙ‬ ‫ﺇﻟﻰ‬
‫ﺍﻟﺒﻴﺌـﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﻭﻀﻭﻉ‬
‫ﺍﻟﻔﻠﺴﻁﻴﻨﻴﺔ‬
.

21. ‫ﻟﻠﺩﺭﺍﺴﺔ‬ ‫ﺍﻟﻌﺎﻡ‬ ‫ﺍﻹﻁﺎﺭ‬
-
5
-
‫اﻷول‬ ‫اﻟﻔﺼﻞ‬
·
‫ﻓـﻲ‬ ‫ﺍﻟﻤﺤﺎﺴـﺒﺔ‬ ‫ﻤﻬﻨـﺔ‬ ‫ﻋﻠـﻰ‬ ‫ﺍﻟﻘﺎﺌﻤﻭﻥ‬ ‫ﻤﻨﻪ‬ ‫ﻴﺴﺘﻔﻴﺩ‬ ‫ﹰ‬
‫ﺎ‬‫ﻤﺭﺠﻌ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻫﺫﻩ‬ ‫ﺘﻜﻭﻥ‬ ‫ﺃﻥ‬ ‫ﺍﻟﻤﻤﻜﻥ‬ ‫ﻤﻥ‬
‫ﺨﻼل‬ ‫ﻤﻥ‬ ‫ﻤﺴﺘﻭﺍﻫﺎ‬ ‫ﻭﺭﻓﻊ‬ ‫ﺒﺎﻟﻤﻬﻨﺔ‬ ‫ﺍﻟﻨﻬﻭﺽ‬ ‫ﺃﺠل‬ ‫ﻤﻥ‬ ‫ﺍﻟﻔﻠﺴﻁﻴﻨﻴﺔ‬ ‫ﻭﺍﻟﻤﻬﻨﻴﺔ‬ ‫ﺍﻷﻜﺎﺩﻴﻤﻴﺔ‬ ‫ﺍﻟﻤﺅﺴﺴﺎﺕ‬
‫ﺨﺭﻴﺠﻴﻥ‬ ‫ﺇﻋﺩﺍﺩ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻌﻤل‬
)
‫ﻤﺤﺎﺴﺒﻴﻥ‬
(
‫ﺘﻠﺒﻴ‬ ‫ﻋﻠﻰ‬ ‫ﻗﺎﺩﺭﻴﻥ‬ ‫ﺍﻟﻤﻬﻨﺔ‬ ‫ﻤﻤﺎﺭﺴﻲ‬ ‫ﺃﻭ‬
‫ﺴـﻭﻕ‬ ‫ﺍﺤﺘﻴﺎﺠﺎﺕ‬ ‫ﺔ‬
‫ﻓﻲ‬ ‫ﺍﻟﻤﻬﻨﺔ‬ ‫ﻭﻤﺘﻁﻠﺒﺎﺕ‬ ‫ﺍﻟﻌﻤل‬
‫ﻓﺭﻀﺘﻬﺎ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﻤﺴﺘﺠﺩﺍﺕ‬ ‫ﻅل‬
‫ﺍﻻﻟﻜﺘﺭﻭﻨﻴﺔ‬ ‫ﻭﺍﻟﺘﺠﺎﺭﺓ‬ ‫ﺍﻟﻌﻭﻟﻤﺔ‬
.
‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﺃﻫﺩﺍﻑ‬
:
‫ﺍﻟﺘﺎﻟﻴﺔ‬ ‫ﺍﻷﻫﺩﺍﻑ‬ ‫ﺘﺤﻘﻴﻕ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﺘﺴﻌﻰ‬
:
1
.
‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻭﺘﻜﻨﻭﻟﻭﺠﻴﺎ‬ ‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﻹﺩﺍﺭﺓ‬ ‫ﺍﻟﻔﻜﺭﻴﺔ‬ ‫ﺍﻟﺠﻭﺍﻨﺏ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻭﻗﻭﻑ‬
.
2
.
‫ﺘﺄ‬ ‫ﻭﻤﺩﻯ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﺘﺄﻫﻴل‬ ‫ﺩﻭﺭ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺘﻌﺭﻑ‬
‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻭﺘﻜﻨﻭﻟﻭﺠﻴﺎ‬ ‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺒﺈﺩﺍﺭﺓ‬ ‫ﺜﺭﻩ‬
.
3
.
‫ﻭﺍﻟﺘﺄﻫﻴل‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻭﺘﻜﻨﻭﻟﻭﺠﻴﺎ‬ ‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﻤﻥ‬ ‫ﻜل‬ ‫ﺒﻴﻥ‬ ‫ﺍﻟﻤﺘﺩﺍﺨﻠﺔ‬ ‫ﺍﻟﻌﻼﻗﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻭﻗﻭﻑ‬
‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬
.
4
.
‫ﺒﻭﺭﺼـﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺩﺭﺠﺔ‬ ‫ﻭﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﻋﺎﻤﺔ‬ ‫ﻓﻠﺴﻁﻴﻥ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﺘﺄﻫﻴل‬ ‫ﻭﺍﻗﻊ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺘﻌﺭﻑ‬
‫ﺨﺎﺹ‬ ‫ﺒﺸﻜل‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﻟﻸﻭﺭﺍﻕ‬ ‫ﻓﻠﺴﻁﻴﻥ‬
.
5
.
‫ﺍﻟ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻭﻗﻭﻑ‬
‫ﻓﻲ‬ ‫ﺍﻟﻤﺩﺭﺠﺔ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﺘﺄﻫﻴل‬ ‫ﺘﻭﺍﺠﻪ‬ ‫ﺍﻟﺘﻲ‬ ‫ﻭﺍﻟﻤﺸﺎﻜل‬ ‫ﻤﻌﻴﻘﺎﺕ‬
‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﻟﻸﻭﺭﺍﻕ‬ ‫ﻓﻠﺴﻁﻴﻥ‬ ‫ﺒﻭﺭﺼﺔ‬
.
‫ﻤﺘﻐﻴﺭﺍﺕ‬
‫ﺍﻟﺩﺭﺍﺴﺔ‬
:
‫ﺍﻟﻤﺴﺘﻘﻠﺔ‬ ‫ﺍﻟﻤﺘﻐﻴﺭﺍﺕ‬
:
‫ﻫﻤﺎ‬ ‫ﻤﺘﻐﻴﺭﻴﻥ‬ ‫ﻭﺘﺸﻤل‬
:
‫ﺃ‬
.
‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺇﺩﺍﺭﺓ‬
‫ﺏ‬
.
‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﺘﻜﻨﻭﻟﻭﺠﻴﺎ‬
‫ﺍﻟﺘﺎﺒﻊ‬ ‫ﺍﻟﻤﺘﻐﻴﺭ‬
:
‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﺘﺄﻫﻴل‬
‫ﺇﻟﻰ‬ ‫ﻭﻴﻨﻘﺴﻡ‬
:
‫ﺃ‬
.
‫ﺍﻟﻤﺤ‬ ‫ﺍﻟﺘﺄﻫﻴل‬
‫ﺍﻷﻜﺎﺩﻴﻤﻲ‬ ‫ﺎﺴﺒﻲ‬
‫ﺏ‬
.
‫ﺍﻟﻤﻬﻨﻲ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﺘﺄﻫﻴل‬

22. ‫ﻟﻠﺩﺭﺍﺴﺔ‬ ‫ﺍﻟﻌﺎﻡ‬ ‫ﺍﻹﻁﺎﺭ‬
-
6
-
‫اﻷول‬ ‫اﻟﻔﺼﻞ‬
‫ﺍﻟ‬
‫ﺸﻜل‬
‫ﺭﻗﻡ‬
)
1.1
(
‫ﻴﻭﻀﺢ‬
‫ﺍ‬ ‫ﺒﻴﻥ‬ ‫ﺍﻟﻌﻼﻗﺔ‬
‫ﺍﻟﺘﺎﺒﻌﺔ‬ ‫ﻭﺍﻟﻤﺘﻐﻴﺭﺍﺕ‬ ‫ﺍﻟﻤﺴﺘﻘﻠﺔ‬ ‫ﻟﻤﺘﻐﻴﺭﺍﺕ‬
‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻤﻨﻬﺞ‬
:
‫ﺍﺴﺘﺨ‬ ‫ﺘﻡ‬
‫ﺩ‬
‫ﺍﻻﺴﺘﻘﺭﺍﺌﻲ‬ ‫ﺍﻟﻤﻨﻬﺞ‬ ‫ﺍﻡ‬
:
‫ﺍﻟﻜﺘﺎﺒﺎﺕ‬ ‫ﺒﻌﺽ‬ ‫ﺍﺴﺘﻘﺭﺍﺀ‬ ‫ﺒﻬﺩﻑ‬
‫ﻭ‬
‫ﺍﻟﺩﺭﺍﺴﺎﺕ‬
‫ﺍﻟﺘـﻲ‬ ‫ﺍﻟﺴﺎﺒﻘﺔ‬
‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﻔﻜﺭ‬ ‫ﻴﺘﻀﻤﻨﻬﺎ‬
‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻤﺸﻜﻠﺔ‬ ‫ﻤﻌﺎﻟﺠﺔ‬ ‫ﻓﻲ‬ ‫ﻤﻨﻬﺎ‬ ‫ﺍﻻﺴﺘﻔﺎﺩﺓ‬ ‫ﻭﻜﻴﻔﻴﺔ‬ ‫ﺒﺎﻟﻤﻭﻀﻭﻉ‬ ‫ﺍﻟﻤﺘﻌﻠﻕ‬
.
‫ﻜﻤﺎ‬
‫ﺍﻟﻭﺼﻔﻲ‬ ‫ﺍﻟﻤﻨﻬﺞ‬ ‫ﺍﺴﺘﺨﺩﺍﻡ‬ ‫ﺘﻡ‬
:
‫ﻭﺍﺨﺘﺒﺎﺭ‬ ‫ﺍﻟﺘﻁﺒﻴﻘﻴﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻨﺘﺎﺌﺞ‬ ‫ﻭﺘﻔﺴﻴﺭ‬ ‫ﻟﻭﺼﻑ‬ ‫ﻭﺫﻟﻙ‬
‫ﻫﻤﺎ‬ ‫ﻟﻠﺒﺤﺙ‬ ‫ﺃﺴﻠﻭﺒﻴﻥ‬ ‫ﺨﻼل‬ ‫ﻤﻥ‬ ‫ﺫﻟﻙ‬ ‫ﻭﻴﺘﻡ‬ ‫ﺍﻟﻔﺭﻀﻴﺎﺕ‬
:
‫ﺍ‬
‫ﻷﻭل‬
:
‫ﺍﻟ‬ ‫ﻫﺫﺍ‬ ‫ﻓﻲ‬ ‫ﺍﻟﺴﺎﺒﻘﺔ‬ ‫ﻭﺍﻟﻜﺘﺎﺒﺎﺕ‬ ‫ﻟﻸﺒﺤﺎﺙ‬ ‫ﺍﻟﻤﻜﺘﺒﻴﺔ‬ ‫ﺍﻟﻨﻅﺭﻴﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬
‫ﺘﺤﻠﻴﻠﻬﺎ‬ ‫ﺒﻐﺭﺽ‬ ‫ﻭﺫﻟﻙ‬ ،‫ﻤﺠﺎل‬
‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻟﻤﻭﻀﻭﻉ‬ ‫ﻭﺍﻟﻨﻅﺭﻴﺔ‬ ‫ﺍﻟﻔﻜﺭﻴﺔ‬ ‫ﺍﻟﺠﻭﺍﻨﺏ‬ ‫ﺼﻴﺎﻏﺔ‬ ‫ﻓﻲ‬ ‫ﻤﻨﻬﺎ‬ ‫ﻭﺍﻻﺴﺘﻔﺎﺩﺓ‬
.
‫ﺍﻟﺜﺎﻨﻲ‬
:
‫ﺍﻟﻤﻴﺩﺍﻨﻴﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬
‫ﺘﺼﻤﻴﻡ‬ ‫ﺘﺘﻀﻤﻥ‬ ‫ﻭﺍﻟﺘﻲ‬
‫ﻓـﻲ‬ ‫ﺍﻟﻌﺎﻤﻠﻴﻥ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻴﻥ‬ ‫ﻋﻠﻰ‬ ‫ﻭﺘﻭﺯﻴﻌﻬﺎ‬ ‫ﺍﺴﺘﺒﺎﻨﺔ‬
‫ﻭﻤﻌﻠﻭﻤﺎﺘﻬ‬ ‫ﺨﺒﺭﺍﺘﻬﻡ‬ ‫ﻤﻥ‬ ‫ﻟﻼﺴﺘﻔﺎﺩﺓ‬ ،‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﻟﻸﻭﺭﺍﻕ‬ ‫ﻓﻠﺴﻁﻴﻥ‬ ‫ﺒﻭﺭﺼﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺩﺭﺠﺔ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬
‫ﻓـﻲ‬ ‫ﻡ‬
‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻤﺸﻜﻠﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻹﺠﺎﺒﺔ‬ ‫ﻤﺠﺎل‬
.
‫ﺍﻟﻤﺴﺘﻘﻠﺔ‬ ‫ﺍﻟﻤﺘﻐﻴﺭﺍﺕ‬
‫ﺍﻷﻜﺎﺩﻴﻤﻲ‬ ‫ﺍﻟﺘﺄﻫﻴل‬
‫ﺍﻟﻤﻬﻨﻲ‬ ‫ﺍﻟﺘﺄﻫﻴل‬
‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺇﺩﺍﺭﺓ‬
‫ﺘﻜﻨﻭﻟﻭﺠﻴﺎ‬
‫ﺍﻟﺘﺎﺒﻊ‬ ‫ﺍﻟﻤﺘﻐﻴﺭ‬

23. ‫ﻟﻠﺩﺭﺍﺴﺔ‬ ‫ﺍﻟﻌﺎﻡ‬ ‫ﺍﻹﻁﺎﺭ‬
-
7
-
‫اﻷول‬ ‫اﻟﻔﺼﻞ‬
‫ﺍﻟﺴﺎﺒﻘﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺎﺕ‬
:
‫ﹰ‬
‫ﻻ‬‫ﺃﻭ‬
:
‫ﺍﻟﺩﺭﺍﺴﺎﺕ‬
‫ﺍﻟﻌﺭﺒﻴﺔ‬
:
1
.
‫ﺩﺭﺍﺴﺔ‬
)
،‫ﻭﺠﺭﺒﻭﻉ‬ ‫ﺤﻠﺱ‬
2007
(
:
‫ﻫﺩﻓ‬
‫ﺕ‬
‫ﻫﺫﻩ‬
‫ﺍﻟﺩﺭﺍﺴﺔ‬
‫ﺇﻟﻰ‬
‫ﺘﻭﻀﻴﺢ‬
‫ﻤﺠﺎﻻﺕ‬
‫ﻤﺴﺎﻫﻤﺔ‬
‫ﺍﻟﺠﻤﻌﻴﺎﺕ‬
‫ﺍﻟﻤﻬﻨﻴﺔ‬
‫ﺍﻟﻔﻠﺴﻁﻴﻨﻴﺔ‬ ‫ﻭﺍﻟﺠﺎﻤﻌﺎﺕ‬
‫ﻓﻲ‬
‫ﺘﺤﺴﻴﻥ‬
‫ﺍﻷﺩﺍﺀ‬
‫ﺍﻟﻤﻬﻨﻲ‬
‫ﻟﻠﻤﺭﺍﺠﻊ‬
‫ﺍﻟﺨﺎﺭﺠﻲ‬
.
.
‫ﻭﻟﺘﺤﻘﻴﻕ‬
‫ﺃﻫﺩﺍﻑ‬
‫ﻫﺫﻩ‬
‫ﺍﻟﺩ‬
‫ﺘـﻡ‬ ‫ﺭﺍﺴﺔ‬
‫ﺘﺼـﻤﻴﻡ‬
‫ﺍ‬
‫ﺴـﺘﺒﺎﻨﺔ‬
‫ﺒﺎﻻﻋﺘﻤﺎﺩ‬
‫ﻋﻠﻰ‬
‫ﺍﻟﺩﺭﺍﺴﺎﺕ‬
‫ﺍﻟﺴﺎﺒﻘﺔ‬
‫ﻭﺍﻟﺩﺭﺍﺴﺎﺕ‬
،‫ﺍﻟﻨﻅﺭﻴﺔ‬
‫ﻭﺯﻋﺕ‬
‫ﺍﻟﻤﻤﺎﺭﺴﻴﻥ‬ ‫ﻋﻠﻰ‬
‫ﻟﻤﻬﻨـﺔ‬
‫ﻤﺭﺍﺠﻌـﺔ‬
‫ﺍﻟﺤﺴﺎﺒﺎﺕ‬
‫ﺃﺼﺤﺎﺏ‬
‫ﻤﻜﺎﺘﺏ‬
‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬
‫ﻓﻲ‬
‫ﻗﻁﺎﻉ‬
،‫ﻏﺯﺓ‬
‫ﺍﻷﻜﺎﺩﻴﻤﻴﻴﻥ‬ ‫ﻭﻋﻠﻰ‬
‫ﻓﻲ‬
‫ﺃﻗﺴﺎﻡ‬
‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬
‫ﺒﻜﻠﻴﺎﺕ‬
‫ﺍﻟﺘﺠﺎﺭﺓ‬
‫ﻓﻲ‬
‫ﺍﻟﺠﺎﻤﻌﺎﺕ‬
،‫ﺍﻟﻔﻠﺴﻁﻴﻨﻴﺔ‬
‫ﺒﻠﻎ‬
‫ﻋﺩﺩﻫﺎ‬
(160)
‫ﺍ‬
،‫ﺴﺘﺒﺎﻨﺔ‬
‫ﻭﺒﻠﻐﺕ‬
‫ﺍﻟﺭﺩﻭﺩ‬
(112 )
‫ﺍ‬
‫ﺴﺘﺒﺎﻨﺔ‬
‫ﺼﺎﻟﺤﺔ‬
‫ﻟﻠﺘﺤﻠﻴل‬
‫ﺃﻱ‬
‫ﺒﻨﺴﺒﺔ‬
‫ﺇﺭﺠﺎﻉ‬
‫ﻗﺩﺭﻫﺎ‬
)
70
(%
.
‫ﻭﻗﺩ‬
‫ﻋﺩﺓ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﺘﻭﺼﻠﺕ‬
‫ﻨﺘﺎﺌﺞ‬
‫ﺃﻫﻤﻬﺎ‬
:
‫ﻗﻴﺎﻡ‬ ‫ﻋﺩﻡ‬
‫ﺍﻟﺠﻤﻌﻴﺎﺕ‬
‫ﺍﻟﻤﻬﻨﻴﺔ‬
‫ﻓﻲ‬
‫ﻗﻁﺎﻉ‬
‫ﻏـﺯﺓ‬
‫ﻭﺍﻟﺴﻴﻁﺭﺓ‬ ‫ﺒﺎﻟﻬﻴﻤﻨﺔ‬
‫ﻋﻠﻰ‬
‫ﻤﻬﻨﺔ‬
‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬
‫ﻭﺍﻟﻤﺭﺍﺠﻌﺔ‬
‫ﺤﺘﻰ‬
،‫ﺍﻵﻥ‬
‫ﻤﻤﺎ‬
‫ﺃﺩﻯ‬
‫ﺇﻟﻰ‬
‫ﻋﺩﻡ‬
‫ﻗﺩﺭﺘﻬﺎ‬
‫ﻗﻴﺎﺩﺓ‬ ‫ﻋﻠﻰ‬
‫ﻭﺘﻭﺠﻴﻪ‬
‫ﻫﺫﻩ‬
‫ﺍﻟﻤﻬﻨﺔ‬
،
‫ﺃ‬
‫ﻥ‬
‫ﺃﺴﺎﻟﻴﺏ‬
‫ﺍ‬
‫ﻟﺘﺩﺭﻴﺱ‬
‫ﺍﻟﻤﻼﺌﻤﺔ‬
‫ﻟﻠﻤﺴﺎﻗﺎﺕ‬
‫ﻋﻥ‬
‫ﺍﻟﻤﺤﺎﻀـﺭﺍﺕ‬ ‫ﻁﺭﻴﻕ‬
‫ﻭﺍﻟﺘـﺩﺭﻴﺏ‬
‫ﺍﻟﻌﻤﻠﻲ‬
‫ﻭﺍﻟﺘﻁﺒﻴﻘﺎﺕ‬
‫ﻋﻠﻰ‬
‫ﺍﻟﺤﺎﺴﺏ‬
‫ﺍﻵﻟﻲ‬
‫ﺘﻜﻔﻲ‬
‫ﻟﺼﻘل‬
‫ﺨﺭﻴﺠﻲ‬ ‫ﻤﻭﻫﺒﺔ‬
‫ﺃﻗﺴﺎﻡ‬
‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬
‫ﺒﻜﻠﻴﺎﺕ‬
‫ﺍﻟﺘﺠﺎﺭﺓ‬
‫ﺒﺎﻟﻤﻌﻠﻭﻤﺎﺕ‬
‫ﺍﻟﻼﺯﻤﺔ‬
‫ﻤﻥ‬
‫ﺃﺠل‬
‫ﺘﺤﺴﻴﻥ‬
‫ﺍﻟﻤﻬﻨﻲ‬ ‫ﺃﺩﺍﺌﻬﻡ‬
.
‫ﻭ‬
‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﺨﺭﺠﺕ‬
‫ﺒﻌﺩﺓ‬
‫ﺘﻭﺼﻴﺎﺕ‬
‫ﺃﻫﻤﻬﺎ‬
:
‫ﻀﺭﻭﺭﺓ‬
‫ﻗﻴﺎﻡ‬
‫ﺍﻟﺠﻤﻌﻴﺎﺕ‬
‫ﺍﻟﻤﻬﻨﻴﺔ‬
‫ﻓﻲ‬
‫ﻗﻁـﺎﻉ‬
‫ﻏـﺯﺓ‬
‫ﺒـﺩﻋﻡ‬
‫ﺍﺴﺘﻘﻼل‬
‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬
‫ﻭﺍﻟﻜﻔﺎﺀﺓ‬
‫ﺍﻟﻤﻬﻨﻴﺔ‬
‫ﻋﻨﺩﻫﻡ‬
‫ﻋﻥ‬
‫ﻁﺭﻴﻕ‬
‫ﺘﺤﺴﻴﻥ‬
‫ﻨﻭﻋﻴﺔ‬
،‫ﻭﺍﻟﺘـﺩﺭﻴﺏ‬ ‫ﺍﻟﺘﻌﻠﻴﻡ‬
‫ﺘﺸـﺠﻴﻊ‬
‫ﺘﻁﺒﻴﻕ‬
‫ﻤﻌﺎﻴﻴﺭ‬
‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬
‫ﻭﺍﻟﻤﺭﺍﺠﻌﺔ‬
‫ﺍﻟﺩﻭﻟﻴﺔ‬
‫ﻋﻨﺩ‬
‫ﺇﻋﺩﺍﺩ‬
‫ﺍﻟﻘﻭﺍﺌﻡ‬ ‫ﻭﻤﺭﺍﺠﻌﺔ‬
‫ﺍﻟﻤﺎﻟﻴـﺔ‬
‫ﺍﻟﺘـﻲ‬ ‫ﻟﻠﻤﻨﺸـﺂﺕ‬
‫ﻤﻨﻬﺎ‬ ‫ﻭﺍﻻﺴﺘﻔﺎﺩﺓ‬ ‫ﻭﺍﻻﺘﺼﺎﻻﺕ‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﺘﻘﻨﻴﺔ‬ ‫ﺘﻁﺒﻴﻕ‬ ‫ﺒﺘﺸﺠﻴﻊ‬ ،‫ﺤﺴﺎﺒﺎﺘﻬﺎ‬ ‫ﻴﺭﺍﺠﻌﻭﻥ‬
‫ﺘﻘـﺩﻴﻡ‬ ‫ﻓـﻲ‬
‫ﺍﻟﻤﻬﻨﻴﺔ‬ ‫ﺍﻟﺨﺩﻤﺎﺕ‬
‫ﻋﻥ‬ ‫ﻭﺫﻟﻙ‬ ‫ﺍﻟﻔﻠﺴﻁﻴﻨﻴﺔ‬ ‫ﺍﻟﺠﺎﻤﻌﺎﺕ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﺘﻌﻠﻴﻡ‬ ‫ﻭﺘﺤﺴﻴﻥ‬ ‫ﺒﺘﻁﻭﻴﺭ‬ ‫ﺍﻻﻫﺘﻤﺎﻡ‬ ،
‫ﻁﺭﻴﻕ‬
:
‫ﺍﻟﺘﻌﻠﻴﻡ‬ ‫ﻭﻤﻨﺎﻫﺞ‬ ‫ﺒﺭﻨﺎﻤﺞ‬ ‫ﻤﻥ‬ ‫ﻜﺠﺯﺀ‬ ‫ﺍﻟﻌﻤﻠﻲ‬ ‫ﺍﻟﺘﺩﺭﻴﺏ‬ ‫ﺇﺩﺨﺎل‬
،
‫ﺍﻟﺘﻌﻠﻴﻡ‬ ‫ﺃﻫﺩﺍﻑ‬ ‫ﺼﻴﺎﻏﺔ‬ ‫ﻭﺇﻋﺎﺩﺓ‬
‫ﺍﻟﻜﻴﻑ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﻜﻡ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻤﻥ‬ ‫ﺍﻟﺠﺎﻤﻌﻲ‬
.
2
.
‫ﺩ‬
‫ﺭﺍﺴﺔ‬
)
‫ﺍﻟﺸﺭﺍﻴﺭﻱ‬
،
2012
(
:
‫ﻫﺩﻓ‬
‫ﺕ‬
‫ﻟﻠﻤﻭﺍﺩ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻴﺔ‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻨﻅﻡ‬ ‫ﻁﻠﺒﺔ‬ ‫ﺘﻘﺒل‬ ‫ﻤﺩﻯ‬ ‫ﻤﻌﺭﻓﺔ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻫﺫﻩ‬
‫ﺍ‬ ‫ﺠﺎﻤﻌﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻟﺤﺎﺴﻭﺒﻴﺔ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻴﺔ‬
‫ﻋﻠﻰ‬ ‫ﻭﺃﺜﺭﻫﺎ‬ ‫ﺍﻟﺘﻁﺒﻴﻘﻴﺔ‬ ‫ﻟﺒﻠﻘﺎﺀ‬
‫ﺴﻭﻕ‬ ‫ﻤﺨﺭﺠﺎﺕ‬
‫ﻤﻥ‬ ‫ﺍﻷﺭﺩﻨﻲ‬ ‫ﺍﻟﻌﻤل‬
‫ﹰ‬
‫ﺎ‬‫ﻗﺭﻴﺒ‬ ‫ﺘﺨﺭﺠﻬﻡ‬ ‫ﺍﻟﻤﺘﻭﻗﻊ‬ ‫ﺃﻭ‬ ‫ﺍﻟﻤﺘﺨﺭﺠﻴﻥ‬ ‫ﺍﻟﻁﻠﺒﺔ‬ ‫ﻋﻠﻰ‬ ‫ﻭﺭﻜﺯﺕ‬ ‫ﺍﻟﻁﻼﺏ‬ ‫ﻨﻅﺭ‬ ‫ﻭﺠﻬﺔ‬
،
‫ﺍﺴﺘﺨﺩﻤﺕ‬ ‫ﻭﻗﺩ‬
‫ﺍﻟﻤﻨﻬ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬
‫ﺍﻟﻭﺼﻔﻲ‬ ‫ﺞ‬
‫ﺍﺸﺘﻤل‬ ‫ﻭﻗﺩ‬ ،‫ﺍﻟﺒﺤﺙ‬ ‫ﺒﻤﻭﻀﻭﻉ‬ ‫ﺘﺘﻌﻠﻕ‬ ‫ﺍﺴﺘﺒﺎﻨﺔ‬ ‫ﺇﻋﺩﺍﺩ‬ ‫ﺘﻡ‬ ‫ﺤﻴﺙ‬ ‫ﺍﻟﺘﺤﻠﻴﻠﻲ‬

24. ‫ﻟﻠﺩﺭﺍﺴﺔ‬ ‫ﺍﻟﻌﺎﻡ‬ ‫ﺍﻹﻁﺎﺭ‬
-
8
-
‫اﻷول‬ ‫اﻟﻔﺼﻞ‬
‫ﺃﻤﺎ‬ ،‫ﺍﻟﺘﻁﺒﻴﻘﻴﺔ‬ ‫ﺍﻟﺒﻠﻘﺎﺀ‬ ‫ﺠﺎﻤﻌﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻴﺔ‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻨﻅﻡ‬ ‫ﺘﺨﺼﺹ‬ ‫ﻁﻼﺏ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻤﺠﺘﻤﻊ‬
‫ﻋﺸﻭﺍﺌﻴﺔ‬ ‫ﺒﻁﺭﻴﻘﺔ‬ ‫ﺃﺨﺫﻫﺎ‬ ‫ﻓﺘﻡ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻋﻴﻨﺔ‬
‫ﻤ‬
‫ﺍﻟﻤ‬ ‫ﻥ‬
‫ﺘﺨ‬ ‫ﺍﻟﻤﺘﻭﻗﻊ‬ ‫ﺍﻟﻁﻠﺒﺔ‬ ‫ﻋﻠﻰ‬ ‫ﻭﺭﻜﺯﺕ‬ ‫ﺠﺘﻤﻊ‬
‫ﺭﺠﻬﻡ‬
‫ﺘﺨﺭﺠﻭﺍ‬ ‫ﺍﻟﺫﻴﻥ‬ ‫ﻭﺍﻟﻁﻠﺒﺔ‬
‫ﺍﻟﺠﺎﻤﻌﺔ‬ ‫ﻤﻥ‬
.
‫ﻭ‬
‫ﺘﻭ‬ ‫ﻗﺩ‬
‫ﺼ‬
‫ﻠ‬
‫ﺇﻟﻰ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﺕ‬
‫ﻋﺩﺓ‬
‫ﻨﺘﺎﺌﺞ‬
‫ﺃﻫﻤﻬﺎ‬
:
‫ﻤﻥ‬ ‫ﺘﻘﺒل‬ ‫ﻭﺠﻭﺩ‬
‫ﺍﻟ‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻨﻅﻡ‬ ‫ﻁﻠﺒﺔ‬
‫ﺍﻟﻤﺘﺒﻌﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﻴﺔ‬ ‫ﻟﻠﺨﻁﺔ‬ ‫ﻤﺤﺎﺴﺒﻴﺔ‬
،‫ﺍﻟﺘﻁﺒﻴﻘﻴﺔ‬ ‫ﺍﻟﺒﻠﻘﺎﺀ‬ ‫ﺠﺎﻤﻌﺔ‬ ‫ﻓﻲ‬
‫ﻤﺤﺘﻭﻯ‬
،‫ﻟﻠﻁﻠﺒﺔ‬ ‫ﻤﻼﺌﻤﺔ‬ ‫ﺍﻟﻤﺤﻭﺴﺒﺔ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻴﺔ‬ ‫ﺍﻟﻤﺴﺎﻗﺎﺕ‬
‫ﻋﻠﻰ‬ ‫ﺍﻟﻤﺤﻭﺴﺒﺔ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻴﺔ‬ ‫ﻟﻠﻤﻭﺍﺩ‬ ‫ﺃﺜﺭ‬ ‫ﻴﻭﺠﺩ‬
‫ﺤﺎﺠﺔ‬ ،‫ﺍﻟﻌﻤل‬ ‫ﺴﻭﻕ‬ ‫ﻤﺘﻁﻠﺒﺎﺕ‬
‫ﻅل‬ ‫ﻓﻲ‬ ‫ﻋﻤﻠﻴﺔ‬ ‫ﻤﻭﺍﺩ‬ ‫ﻋﻠﻰ‬ ‫ﻴﺤﺘﻭﻱ‬ ‫ﻟﺘﺨﺼﺹ‬ ‫ﺍﻷﺭﺩﻨﻲ‬ ‫ﺍﻟﻌﻤل‬ ‫ﺴﻭﻕ‬
‫ﺘﺩﺭﺱ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﻤﻭﺍﺩ‬ ‫ﻤﻌﻅﻡ‬ ‫ﻟﺤﻭﺴﺒﺔ‬ ‫ﺤﺎﺠﺔ‬ ‫ﻭﺠﻭﺩ‬ ‫ﺇﻟﻰ‬ ‫ﺒﺎﻹﻀﺎﻓﺔ‬ ،‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﺃﻨﻅﻤﺔ‬ ‫ﻭﺘﻁﻭﺭ‬ ‫ﺍﺴﺘﺨﺩﺍﻡ‬
‫ﺍﻟﻤﺤﺎﺴﺒﻴﺔ‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻨﻅﻡ‬ ‫ﺘﺨﺼﺹ‬ ‫ﻓﻲ‬
.
‫ﻭ‬
‫ﺨ‬
‫ﺭﺠﺕ‬
‫ﺍﻟﺩﺭﺍﺴﺔ‬
‫ﺒ‬
‫ﻌﺩﺓ‬
‫ﺘﻭﺼﻴﺎﺕ‬
‫ﺃﻫﻤﻬﺎ‬
:
‫ﺍﻟﻤﻭﺍﺩ‬ ‫ﺘﻌﺯﻴﺯ‬
‫ﺍﻟﻤﺘﺒ‬ ‫ﺍﻟﺩﺭﺍﺴﻴﺔ‬ ‫ﺍﻟﺨﻁﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺤﻭﺴﺒﺔ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻴﺔ‬
،‫ﺍﻟﺠﺎﻤﻌﺔ‬ ‫ﻓﻲ‬ ‫ﻌﺔ‬
‫ﺍﻟﻤﺤﻭﺴﺒﺔ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻴﺔ‬ ‫ﺍﻟﺒﺭﺍﻤﺞ‬ ‫ﺘﻭﻓﻴﺭ‬
،‫ﺍﻟﻌﻤل‬ ‫ﺴﻭﻕ‬ ‫ﻭﻤﺘﻁﻠﺒﺎﺕ‬ ‫ﺍﻟﺘﺨﺼﺹ‬ ‫ﻤﺘﻁﻠﺒﺎﺕ‬ ‫ﺘﻨﺎﺴﺏ‬ ‫ﺍﻟﺘﻲ‬
‫ﻨﻅﻡ‬ ‫ﻟﻁﻠﺒﺔ‬ ‫ﺍﻟﺘﺩﺭﻴﺒﻴﺔ‬ ‫ﺍﻟﺒﺭﺍﻤﺞ‬ ‫ﺘﻜﺜﻴﻑ‬
،‫ﺒﻜﻔﺎﺀﺓ‬ ‫ﺍﻟﻌﻤل‬ ‫ﺴﻭﻕ‬ ‫ﻟﺩﺨﻭل‬ ‫ﺘﺄﻫﻴﻠﻬﻡ‬ ‫ﺃﺠل‬ ‫ﻤﻥ‬ ‫ﺍﻟﺘﻁﺒﻴﻘﻴﺔ‬ ‫ﺍﻟﺒﻠﻘﺎﺀ‬ ‫ﺠﺎﻤﻌﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻴﺔ‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬
‫ﺍﻟﻤ‬ ‫ﺍﻟﻤﺴﺎﻗﺎﺕ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻌﻤﻠﻲ‬ ‫ﺍﻟﺠﺎﻨﺏ‬ ‫ﻋﻠﻰ‬ ‫ﻭﺍﻟﺘﺭﻜﻴﺯ‬
‫ﺍﻟﻤﺤﻭﺴﺒﺔ‬ ‫ﺤﺎﺴﺒﻴﺔ‬
.
3
.
‫ﺩﺭﺍﺴﺔ‬
)
‫ﻭﺍﻟﺤﻤﺩﺍﻨﻲ‬ ‫ﺍﻟﺴﻘﺎ‬
،
2012
(
:
‫ﻫﺩﻓ‬
‫ﺕ‬
‫ﺇﻟﻰ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻫﺫﻩ‬
،‫ﺍﻻﻟﻜﺘﺭﻭﻨـﻲ‬ ‫ﺍﻟﺘﻌﻠﻴﻡ‬ ‫ﺇﻟﻰ‬ ‫ﻭﺍﻟﺤﺎﺠﺔ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﺘﻌﻠﻴﻡ‬ ‫ﻁﺒﻴﻌﺔ‬ ‫ﺘﻭﻀﻴﺢ‬
،‫ﺍﻟﻤﺤﺎﺴـﺒﻲ‬ ‫ﺍﻟﺘﻌﻠﻴﻡ‬ ‫ﻤﺠﺎﻻﺕ‬ ‫ﻓﻲ‬ ‫ﺍﻻﻟﻜﺘﺭﻭﻨﻲ‬ ‫ﺍﻟﺘﻌﻠﻴﻡ‬ ‫ﺃﺴﺎﻟﻴﺏ‬ ‫ﻤﻥ‬ ‫ﺍﻻﺴﺘﻔﺎﺩﺓ‬ ‫ﻤﺠﺎﻻﺕ‬ ‫ﺃﻫﻡ‬ ‫ﺘﺤﺩﻴﺩ‬ ‫ﻤﻊ‬
‫ﻟﺯﻴﺎﺩﺓ‬ ‫ﺍﻟﻼﺯﻤﺔ‬ ‫ﺍﻟﻤﺘﻁﻠﺒﺎﺕ‬ ‫ﺃﻫﻡ‬ ‫ﻭﻜﺫﻟﻙ‬
‫ﻤـﻥ‬ ‫ﺍﻻﺴـﺘﻔﺎﺩﺓ‬ ‫ﺨﻼل‬ ‫ﻤﻥ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﺘﻌﻠﻴﻡ‬ ‫ﻭﻓﺎﻋﻠﻴﺔ‬ ‫ﻜﻔﺎﺀﺓ‬
‫ﺍﻻﻟﻜﺘﺭﻭﻨﻲ‬ ‫ﺍﻟﺘﻌﻠﻴﻡ‬ ‫ﺃﺴﺎﻟﻴﺏ‬
‫ﺍﻻﺴـﺘﻌﺎﻨﺔ‬ ‫ﺨـﻼل‬ ‫ﻤـﻥ‬ ‫ﻭﺫﻟﻙ‬ ‫ﺍﻟﻭﺼﻔﻲ‬ ‫ﺍﻟﻤﻨﻬﺞ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﺘﻡ‬ ‫ﻭﻗﺩ‬ ،
‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻤﻭﻀﻭﻉ‬ ‫ﺘﺘﻨﺎﻭل‬ ‫ﺍﻟﺘﻲ‬ ‫ﻭﺍﻟﻜﺘﺏ‬ ‫ﻭﺍﻟﺩﻭﺭﻴﺎﺕ‬ ‫ﺍﻟﺠﺎﻤﻌﻴﺔ‬ ‫ﻭﺍﻟﺭﺴﺎﺌل‬ ‫ﺒﺎﻷﻁﺎﺭﻴﺢ‬
.
‫ﺘﻭﺼـﻠﺕ‬ ‫ﻭﻗﺩ‬
‫ﻋﺩﺓ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬
‫ﻨﺘﺎﺌﺞ‬
‫ﺃﻫﻤﻬﺎ‬
:
‫ﺍﻻﺴﺘﻔﺎﺩ‬
‫ﺘﻁﺒﻴـﻕ‬ ‫ﺘﺴـﻬﻴل‬ ‫ﻓﻲ‬ ‫ﺘﺴﺎﻋﺩ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﺘﻘﻨﻴﺎﺕ‬ ‫ﻤﻥ‬ ‫ﺓ‬
‫ﺍﻟﻤﺤﺎﺴـﺒﻴﺔ‬ ‫ﺒـﺎﻹﺠﺭﺍﺀﺍﺕ‬ ‫ﺍﻟﺨﺎﺼﺔ‬ ‫ﻭﺍﻟﺘﻌﺩﻴﻼﺕ‬ ‫ﺍﻻﺼﺩﺍﺭﺍﺕ‬ ‫ﺒﻜﺎﻓﺔ‬ ‫ﺘﺘﻌﻠﻕ‬ ‫ﻭﺍﻟﺘﻲ‬ ‫ﺍﻟﺘﺸﻐﻴﻠﻴﺔ‬ ‫ﺍﻟﻌﻤﻠﻴﺎﺕ‬
‫ﻭﺍﻷﻜﺎﺩﻴﻤﻴﺔ‬ ‫ﺍﻟﻤﻬﻨﻴﺔ‬ ‫ﺍﻟﻬﻴﺌﺎﺕ‬ ‫ﺘﺼﺩﺭﻫﺎ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻴﺔ‬ ‫ﻭﺍﻟﻤﻌﺎﻴﻴﺭ‬ ‫ﺍﻟﻤﺒﺎﺩﺉ‬ ‫ﻤﻥ‬ ‫ﻤﺠﻤﻭﻋﺔ‬ ‫ﺘﺤﻜﻤﻬﺎ‬ ‫ﺍﻟﺘﻲ‬
،‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﻤﺠﺎل‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺘﺨﺼﺼﺔ‬
‫ﺍﻻﺴﺘ‬
‫ﺘﻭﺼﻴل‬ ‫ﺘﺴﻬﻴل‬ ‫ﻓﻲ‬ ‫ﺘﺴﺎﻋﺩ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﺘﻘﻨﻴﺎﺕ‬ ‫ﻤﻥ‬ ‫ﻔﺎﺩﺓ‬
‫ﻗﺒل‬ ‫ﻤﻥ‬ ‫ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ﺍﻟﻤﺎﺩﺓ‬
‫ﺍﻟﻤﺘﻌﻠﻤﻴﻥ‬ ‫ﺍﻟﻁﻠﺒﺔ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﺘﺩﺭﻴﺴﻴﻴﻥ‬
‫ﺍﻻﺘﺼـﺎل‬ ‫ﻭﺴﺎﺌل‬ ‫ﻤﻥ‬ ‫ﺍﻻﺴﺘﻔﺎﺩﺓ‬ ‫ﺨﻼل‬ ‫ﻤﻥ‬
‫ﻓـﻲ‬ ‫ﺘﺴـﺎﻫﻡ‬ ‫ﺃﻥ‬ ‫ﻴﻤﻜﻥ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﺘﻘﻨﻴﺎﺕ‬ ‫ﺒﻭﺴﺎﺌل‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﺘﻌﻠﻴﻡ‬ ‫ﺘﻌﺯﻴﺯ‬ ،‫ﺃﻨﻭﺍﻋﻬﺎ‬ ‫ﺒﻤﺨﺘﻠﻑ‬
‫ﻭﺍ‬ ‫ﺍﻟﺘﻌﻠﻴﻡ‬ ‫ﺒﻌﻤﻠﻴﺘﻲ‬ ‫ﺍﻟﻘﻴﺎﻡ‬ ‫ﺘﺴﻬﻴل‬
‫ﻟﺘﻌﻠﻡ‬
.
‫ﻭ‬
‫ﺨﺭﺠ‬
‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﺕ‬
‫ﺒ‬
‫ﻌﺩﺓ‬
‫ﺘﻭﺼـﻴﺎﺕ‬
‫ﺃﻫﻤﻬﺎ‬
:
‫ﺇﺩﺨـﺎل‬ ‫ﻀﺭﻭﺭﺓ‬
‫ﺒﺼـﻭﺭﺓ‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﺘﻘﻨﻴﺎﺕ‬ ‫ﺍﺴﺘﺨﺩﺍﻡ‬ ‫ﺒﻜﻴﻔﻴﺔ‬ ‫ﺍﻟﻼﺯﻤﺔ‬ ‫ﺍﻟﺘﻘﻨﻴﺔ‬ ‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﻴﻤﻠﻜﻭﻥ‬ ‫ﻻ‬ ‫ﺍﻟﺫﻴﻥ‬ ‫ﺍﻟﺘﺩﺭﻴﺴﻴﻴﻥ‬
‫ﺩﻭﺭﺍﺕ‬ ‫ﻓـﻲ‬ ‫ﺨﺎﺼﺔ‬ ‫ﺒﺼﻭﺭﺓ‬ ‫ﺍﻻﻟﻜﺘﺭﻭﻨﻲ‬ ‫ﺍﻟﺘﻌﻠﻴﻡ‬ ‫ﻤﺠﺎل‬ ‫ﻓﻲ‬ ‫ﺘﺴﺘﺨﺩﻡ‬ ‫ﺃﻥ‬ ‫ﻴﻤﻜﻥ‬ ‫ﺍﻟﺘﻲ‬ ‫ﻭﺍﻟﻭﺴﺎﺌل‬ ‫ﻋﺎﻤﺔ‬

25. ‫ﻟﻠﺩﺭﺍﺴﺔ‬ ‫ﺍﻟﻌﺎﻡ‬ ‫ﺍﻹﻁﺎﺭ‬
-
9
-
‫اﻷول‬ ‫اﻟﻔﺼﻞ‬
‫ﺘﺩﺭﻴﺒﻴﺔ‬
‫ﺍ‬ ‫ﺃﻗﺴﺎﻤﻬﻡ‬ ‫ﻓﻲ‬ ‫ﻟﻬﻡ‬ ‫ﻭﺘﻭﻓﻴﺭﻫﺎ‬
‫ﺍﻟﻁﻠﺒﺔ‬ ‫ﺘﺸﺠﻴﻊ‬ ،‫ﻭﻤﺴﺘﻤﺭﺓ‬ ‫ﺩﺍﺌﻤﺔ‬ ‫ﺒﺼﻭﺭﺓ‬ ‫ﻴﺴﺘﺨﺩﻤﻭﻫﺎ‬ ‫ﻜﻲ‬ ‫ﻟﻌﻠﻤﻴﺔ‬
‫ﻤﻨﻬ‬ ‫ﻭﺍﻻﺴﺘﻔﺎﺩﺓ‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﺘﻘﻨﻴﺎﺕ‬ ‫ﻭﺴﺎﺌل‬ ‫ﻤﻊ‬ ‫ﺍﻟﺘﻌﺎﻤل‬ ‫ﻋﻠﻰ‬
‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﺘﻌﻠﻴﻡ‬ ‫ﻓﻲ‬ ‫ﺎ‬
.
4
.
‫ﺩﺭﺍﺴﺔ‬
)
‫ﺍﻟﺼﺎﺌﻎ‬
،
2010
(
:
‫ﻫﺩﻓ‬
‫ﺕ‬
‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻫﺫﻩ‬
‫ﺇﻟﻰ‬
‫ﺍﻟ‬ ‫ﻭﺍﻗﻊ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻀﻭﺀ‬ ‫ﺘﺴﻠﻴﻁ‬
‫ﺘﺄ‬ ‫ﺘﺠﺎﻩ‬ ‫ﺍﻟﺠﺎﻤﻌﻲ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺘﻌﻠﻴﻡ‬
‫ﻫﻴـل‬
‫ﺍﺴﺘﺨ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﻗﺴﻡ‬ ‫ﺨﺭﻴﺠﻲ‬
‫ﻓﻲ‬ ‫ﺍﻟﺤﺎﺴﻭﺏ‬ ‫ﺩﺍﻡ‬
‫ﻨﻴﻨﻭﻯ‬ ‫ﻤﺤﺎﻓﻅﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﻌﻤل‬
،
‫ﺜﻡ‬ ‫ﻭﻤﻥ‬
‫ﻓـﻲ‬ ‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺍﻜﺘﺴﺎﺏ‬ ‫ﻓﻲ‬ ‫ﺨﺭﻴﺠﻴﻪ‬ ‫ﺍﺤﺘﻴﺎﺠﺎﺕ‬ ‫ﻴﻠﺒﻲ‬ ‫ﻜﻲ‬ ‫ﺍﻟﺘﻌﻠﻴﻡ‬ ‫ﻫﺫﺍ‬ ‫ﻟﺘﻁﻭﻴﺭ‬ ‫ﻨﻘﺎﻁ‬ ‫ﻤﺠﻤﻭﻋﺔ‬ ‫ﺍﻗﺘﺭﺍﺡ‬
‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﻌﻤل‬ ‫ﻓﻲ‬ ‫ﺍﻟﺤﺎﺴﻭﺏ‬ ‫ﺍﺴﺘﺨﺩﺍﻡ‬
.
‫ﻭﻗﺩ‬
‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﺘﻡ‬
‫ﺍ‬ ‫ﻋﻠﻰ‬
،‫ﺍﻟﻤﺠﺎل‬ ‫ﻫﺫﺍ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺘﺨﺼﺼﺔ‬ ‫ﻷﺩﺒﻴﺎﺕ‬
‫ﺘـﻡ‬ ‫ﺤﻴﺙ‬
‫ﺍﺴـﺘﻤﺎﺭﺓ‬ ‫ﺇﻋـﺩﺍﺩ‬
‫ﺍﺴﺘﺒﺎﻨﺔ‬
)
50
‫ﺍﺴﺘﻤﺎﺭﺓ‬
(
‫ﻤـﻥ‬ ‫ﻤﺠﻤﻭﻋـﺔ‬ ‫ﻴﺘﻀﻤﻥ‬ ‫ﻭﺍﻟﺫﻱ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻤﺠﺘﻤﻊ‬ ‫ﻤﻥ‬ ‫ﻋﻴﻨﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺘﻭﺯﻴﻌﻬﺎ‬ ‫ﺘﻡ‬
‫ﻓـﻲ‬ ‫ﺴﻭﺍﺀ‬ ‫ﺍﻟﻤﻭﺼل‬ ‫ﺠﺎﻤﻌﺔ‬ ‫ﻤﻥ‬ ‫ﺇﻤﺎ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻟﺒﻜﺎﻟﻭﺭﻴﻭﺱ‬ ‫ﺸﻬﺎﺩﺓ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺤﺎﺼﻠﻴﻥ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻴﻥ‬
‫ﻭﺍﻟﺫﻴﻥ‬ ،‫ﺍﻟﺠﺎﻤﻌﺔ‬ ‫ﺍﻟﺤﺩﺒﺎﺀ‬ ‫ﻜﻠﻴﺔ‬ ‫ﺨﺭﻴﺠﻲ‬ ‫ﻤﻥ‬ ‫ﺃﻭ‬ ،‫ﺍﻟﻤﺴﺎﺌﻴﺔ‬ ‫ﺃﻭ‬ ‫ﺍﻟﺼﺒﺎﺤﻴﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬
‫ﹰ‬
‫ﺎ‬‫ﺤﺎﻟﻴ‬ ‫ﹰ‬
‫ﺎ‬‫ﺠﻤﻴﻌ‬ ‫ﻴﻌﻤﻠﻭﻥ‬
‫ﺃ‬ ‫ﻜﻤﺤﺎﺴﺒﻴﻥ‬
‫ﻭ‬
‫ﺍﻟﺨﺎﺹ‬ ‫ﺒﺎﻟﻘﻁﺎﻉ‬ ‫ﺃﻭ‬ ‫ﺍﻟﻤﺨﺘﻠﻁ‬ ‫ﺒﺎﻟﻘﻁﺎﻉ‬ ‫ﺍﻭ‬ ‫ﺍﻟﻌﺎﻡ‬ ‫ﺒﺎﻟﻘﻁﺎﻉ‬ ‫ﺇﻤﺎ‬ ‫ﻤﺩﻗﻘﻴﻥ‬
.
‫ﻭ‬
‫ﻗﺩ‬
‫ﺇﻟﻰ‬ ‫ﺘﻭﺼﻠﺕ‬
‫ﻋﺩﺓ‬
‫ﻨﺘﺎﺌﺞ‬
‫ﺃﻫﻤﻬﺎ‬
:
‫ﻗﺼﻭﺭ‬ ‫ﻫﻨﺎﻙ‬ ‫ﺃﻥ‬
‫ﹰ‬
‫ﺍ‬
‫ﻭﺍﻀﺤ‬
‫ﹰ‬
‫ﺎ‬
‫ﺍﻟﻤﺤﺎﺴـﺒﻲ‬ ‫ﺍﻟﺘﻌﻠـﻴﻡ‬ ‫ﻓـﻲ‬
‫ﻭﺠﻭﺩ‬ ‫ﻋﺩﻡ‬ ،‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﻌﻤل‬ ‫ﻓﻲ‬ ‫ﺍﻟﺤﺎﺴﻭﺏ‬ ‫ﺍﺴﺘﺨﺩﺍﻡ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺨﺭﻴﺠﻴﻥ‬ ‫ﺘﺄﻫﻴل‬ ‫ﻓﻲ‬ ‫ﺩﻭﺭﻩ‬ ‫ﺘﺠﺎﻩ‬ ‫ﺍﻟﺠﺎﻤﻌﻲ‬
‫ﺍﻟﻤﺤﺎﺴ‬ ‫ﺃﻗﺴﺎﻡ‬ ‫ﺒﻴﻥ‬ ‫ﺍﺘﺼﺎل‬ ‫ﻭﺤﻠﻘﺎﺕ‬ ‫ﺘﻨﺴﻴﻕ‬
‫ﻨﺸـﻭﺀ‬ ‫ﺇﻟﻰ‬ ‫ﺃﺩﻯ‬ ‫ﻤﻤﺎ‬ ‫ﺍﻟﻌﻤل‬ ‫ﺴﻭﻕ‬ ‫ﻭﺒﻴﻥ‬ ‫ﺍﻟﺠﺎﻤﻌﺎﺕ‬ ‫ﻓﻲ‬ ‫ﺒﺔ‬
‫ﺍﻟﻌﻤﻠﻲ‬ ‫ﺍﻟﺘﻁﺒﻴﻕ‬ ‫ﻭﺒﻴﻥ‬ ‫ﺍﻷﻜﺎﺩﻴﻤﻴﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﺒﻴﻥ‬ ‫ﻤﺎ‬ ‫ﻓﺠﻭﺓ‬
.
‫ﻭﺨ‬
‫ﺭﺠ‬
‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﺕ‬
‫ﺒ‬
‫ﻌﺩﺓ‬
‫ﺘﻭﺼﻴﺎﺕ‬
‫ﺃﻫﻤﻬـﺎ‬
:
‫ﺍﻟﺒﺤﺙ‬ ‫ﻋﻴﻨﺔ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﺃﻗﺴﺎﻡ‬ ‫ﻋﻠﻰ‬
‫ﻀﻤﻥ‬ ‫ﺃﻜﺒﺭ‬ ‫ﻤﺴﺎﺤﺔ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻴﺔ‬ ‫ﻭﺍﺴﺘﺨﺩﺍﻤﺎﺘﻪ‬ ‫ﺍﻟﺤﺎﺴﻭﺏ‬ ‫ﺘﻌﻁﻲ‬ ‫ﺃﻥ‬
‫ﺍﻟﺩﺭﺍﺴ‬ ‫ﻤﻨﺎﻫﺠﻬﺎ‬
‫ﻴﺔ‬
‫ﺒﺎﺴﺘ‬ ‫ﺘﺤﺩﻴﺜﻬﺎ‬ ‫ﻋﻠﻰ‬ ‫ﻭﺍﻟﻌﻤل‬
‫ﺍﻟﺤﺎﺴـﻭﺏ‬ ‫ﻋﻠـﻰ‬ ‫ﺍﻟﺤﺎﺼﻠﺔ‬ ‫ﺍﻟﺘﻁﻭﺭﺍﺕ‬ ‫ﻟﻤﻭﺍﻜﺒﺔ‬ ‫ﻤﺭﺍﺭ‬
‫ﻟﻠﻜـﺎﺩﺭ‬ ‫ﻟﻠﺒﻴﺎﻨـﺎﺕ‬ ‫ﻋﺭﺽ‬ ‫ﻭﺃﺠﻬﺯﺓ‬ ‫ﺤﻭﺍﺴﻴﺏ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻜﺎﻓﻴﺔ‬ ‫ﺍﻟﻤﺴﺘﻠﺯﻤﺎﺕ‬ ‫ﺘﻭﻓﻴﺭ‬ ،‫ﺍﻟﻤﺤﺎﺴﺒﻴﺔ‬ ‫ﻭﺘﻁﺒﻴﻘﺎﺘﻪ‬
‫ﺍﻟﺤﺎﺴـﻭﺏ‬ ‫ﻤﺠـﺎﻻﺕ‬ ‫ﻓـﻲ‬ ‫ﻤﺘﺨﺼﺼﺔ‬ ‫ﻨﺩﻭﺍﺕ‬ ‫ﻭﻋﻘﺩ‬ ‫ﺘﺩﺭﻴﺒﻴﺔ‬ ‫ﺩﻭﺭﺍﺕ‬ ‫ﺇﻗﺎﻤﺔ‬ ‫ﻋﻥ‬ ‫ﹰ‬
‫ﻼ‬‫ﻓﻀ‬ ،‫ﺍﻟﺘﺩﺭﻴﺴﻲ‬
‫ﺍﻟﻤﺨﺘﻠﻔﺔ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻴﺔ‬ ‫ﻭﺘﻁﺒﻴﻘﺎﺘﻪ‬
.
5
.
‫ﺩﺭﺍﺴﺔ‬
)
‫ﺍﻟﻔﻁﻴﻤﻲ‬
،
2009
(
:
‫ﻫ‬
‫ﺍﻟﻭﺭﻗﺔ‬ ‫ﻫﺫﻩ‬ ‫ﺩﻓﺕ‬
‫ﺇﻟﻰ‬
‫ﻭﺍﻟﺩﻭﻟﻴﺔ‬ ‫ﺍﻟﻤﺤﻠﻴﺔ‬ ‫ﺍﻟﺒﻴﺌﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻟﺴﺎﺒﻘﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺎﺕ‬ ‫ﻟﺒﻌﺽ‬ ‫ﻤﺴﺢ‬ ‫ﺇﺠﺭﺍﺀ‬
‫ﺨﺭ‬ ‫ﻴﻜﺘﺴﺒﻬﺎ‬ ‫ﺃﻥ‬ ‫ﻴﺠﺏ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﻤﻬﺎﺭﺍﺕ‬ ‫ﺃﻫﻡ‬ ‫ﻭﺘﺤﺩﻴﺩ‬ ‫ﻤﻌﺭﻓﺔ‬ ‫ﺒﻬﺩﻑ‬
‫ﻟﻠﻤﻬﻨـﺔ‬ ‫ﺩﺨﻭﻟـﻪ‬ ‫ﻋﻨﺩ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﻴﺞ‬
‫ﺤﺘ‬
‫ﹰ‬
‫ﺎ‬‫ﻨﺎﺠﺤ‬ ‫ﻴﻜﻭﻥ‬ ‫ﻰ‬
‫ﻋ‬ ‫ﻓﻲ‬
‫ﻤﻠﻪ‬
‫ﻭﻤ‬ ،
‫ﻟﺘﺤﻘﻴﻘﻬﺎ‬ ‫ﺍﻟﺴﺒل‬ ‫ﺃﻫﻡ‬ ‫ﻌﺭﻓﺔ‬
.
‫ﻭﻗﺩ‬
‫ﺘﻡ‬ ‫ﺤﻴﺙ‬ ‫ﺍﻻﺴﺘﻘﺭﺍﺌﻲ‬ ‫ﺍﻟﻤﻨﻬﺞ‬ ‫ﺍﺘﺒﺎﻉ‬ ‫ﺘﻡ‬
‫ﺍﺴﺘﻘﺭ‬
‫ﺍﻟﻤﻬﺎ‬ ‫ﺃﻫﻡ‬ ‫ﺘﺸﺨﻴﺹ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﻔﻜﺭ‬ ‫ﺭﺃﻱ‬ ‫ﺍﺀ‬
‫ﺃ‬ ‫ﻴﺠـﺏ‬ ‫ﺍﻟﺘـﻲ‬ ‫ﻭﺍﻟﺨﺒﺭﺍﺕ‬ ‫ﻭﺍﻟﻤﻌﺎﺭﻑ‬ ‫ﺭﺍﺕ‬
‫ﻥ‬

26. ‫ﻟﻠﺩﺭﺍﺴﺔ‬ ‫ﺍﻟﻌﺎﻡ‬ ‫ﺍﻹﻁﺎﺭ‬
-
10
-
‫اﻷول‬ ‫اﻟﻔﺼﻞ‬
‫ﻟﻠﻤﻬﻨﺔ‬ ‫ﺩﺨﻭﻟﻪ‬ ‫ﻋﻨﺩ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﺨﺭﻴﺞ‬ ‫ﺒﻬﺎ‬ ‫ﻴﺘﺴﻠﺢ‬
،
‫ﻓﺎﻋﻠﻴـﺔ‬ ‫ﻟﺘﺤﺴﻴﻥ‬ ‫ﺍﻟﻤﻤﻜﻨﺔ‬ ‫ﻭﺍﻷﺴﺎﻟﻴﺏ‬ ‫ﺍﻟﺴﺒل‬ ‫ﻭﻤﺎﻫﻴﺔ‬
‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﺘﻌﻠﻴﻡ‬
.
‫ﺇﻟﻰ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﺘﻭﺼﻠﺕ‬ ‫ﻭﻗﺩ‬
‫ﻋﺩﺓ‬
‫ﻨﺘﺎﺌﺞ‬
‫ﺃﻫﻤﻬﺎ‬
:
‫ﻤـﻥ‬ ‫ﻴﻌـﺎﻨﻲ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﺘﻌﻠﻴﻡ‬ ‫ﺃﻥ‬
‫ﺍ‬ ‫ﻤﻥ‬ ‫ﻜﺜﻴﺭ‬
‫ﻤﻭﺍﻜﺒﺔ‬ ‫ﻋﻠﻰ‬ ‫ﻭﻗﺩﺭﺘﻬﻡ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﺨﺭﻴﺠﻲ‬ ‫ﻜﻔﺎﺀﺓ‬ ‫ﻤﺴﺘﻭﻯ‬ ‫ﻓﻲ‬ ‫ﺃﺜﺭﺕ‬ ‫ﺒﺩﻭﺭﻫﺎ‬ ‫ﻭﺍﻟﺘﻲ‬ ‫ﻟﻤﺸﺎﻜل‬
‫ﺍﻟﻤﺨﺘﻠﻔﺔ‬ ‫ﺍﻷﻋﻤﺎل‬ ‫ﻤﺠﺎﻻﺕ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﻁﺒﻘﺔ‬ ‫ﺍﻟﺤﺩﻴﺜﺔ‬ ‫ﺍﻷﺴﺎﻟﻴﺏ‬
.
‫ﺒﺎﻟﺠﺎﻤﻌﺎﺕ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﺃﻗﺴﺎﻡ‬ ‫ﺘﺘﻤﻜﻥ‬ ‫ﻭﺤﺘﻰ‬
‫ﺘـ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻠﻴﺒﻴﺔ‬
‫ﺄ‬
‫ﺫﻟـﻙ‬ ‫ﻴﺘﻁﻠﺏ‬ ‫ﺍﻟﻌﻤل‬ ‫ﻟﺴﻭﻕ‬ ‫ﺍﻟﻼﺯﻤﺔ‬ ‫ﻭﺍﻟﺨﺒﺭﺍﺕ‬ ‫ﺒﺎﻟﻤﻬﺎﺭﺍﺕ‬ ‫ﻭﺘﺴﻠﻴﺤﻬﻡ‬ ‫ﺍﻟﺨﺭﻴﺠﻴﻥ‬ ‫ﻫﻴل‬
‫ﻓﻌﺎ‬ ‫ﺘﺤﺴﻴﻥ‬
‫ﻭﻤﻜﻭﻨﺎﺘﻪ‬ ‫ﻋﻨﺎﺼﺭﻩ‬ ‫ﻟﻜﺎﻓﺔ‬ ‫ﺍﻟﻤﺴﺘﻤﺭ‬ ‫ﺍﻟﺘﺤﺴﻴﻥ‬ ‫ﺨﻼل‬ ‫ﻤﻥ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﺘﻌﻠﻴﻡ‬ ‫ﻟﻴﺔ‬
.
‫ﻭﺨﺭﺠـﺕ‬
‫ﺍﻟﺩ‬
‫ﺭﺍﺴﺔ‬
‫ﺒﻌﺩﺓ‬
‫ﺘﻭﺼﻴﺎﺕ‬
‫ﺃﻫﻤﻬﺎ‬
:
‫ﻀﺭﻭﺭﺓ‬
‫ﺘﺘﻀـﻤﻥ‬ ‫ﺍﻟﺘـﻲ‬ ‫ﻟﻠﻤﻨﺎﻫﺞ‬ ‫ﺍﻟﻤﺴﺘﻤﺭ‬ ‫ﺍﻟﺘﻁﻭﻴﺭ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺘﺭﻜﻴﺯ‬
‫ﺘﻜﻨﻭﻟ‬ ‫ﻤﺜل‬ ‫ﺍﻟﻤﻌﺎﺼﺭﺓ‬ ‫ﺍﻟﺘﻁﻭﺭﺍﺕ‬ ‫ﻤﻊ‬ ‫ﺘﺘﻤﺸﻰ‬ ‫ﹰ‬
‫ﺍ‬‫ﺃﺒﻌﺎﺩ‬
‫ﺍﻟﻤـﺎل‬ ‫ﺭﺃﺱ‬ ‫ﻭﺃﺴـﻭﺍﻕ‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻭﺠﻴﺎ‬
‫ﻜﻤـﺎ‬ ،
‫ﺃ‬
‫ﻭﺠﻭﺩ‬ ‫ﻜﻤﻴﺔ‬ ‫ﺒﺯﻴﺎﺩﺓ‬ ‫ﻭﺼﺕ‬
،‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﺘﻌﻠﻴﻡ‬ ‫ﻤﻨﺎﻫﺞ‬ ‫ﻀﻤﻥ‬ ‫ﺘﻠﻘﻴﻬﺎ‬ ‫ﻴﺘﻡ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﻤﻬﻨﻴﺔ‬ ‫ﻏﻴﺭ‬ ‫ﺍﻟﻤﻭﺍﻀﻴﻊ‬ ‫ﺓ‬
‫ﻋﻠﻰ‬ ‫ﺍﻟﺘﺩﺭﻴﺱ‬ ‫ﻫﻴﺌﺔ‬ ‫ﺃﻋﻀﺎﺀ‬ ‫ﻭﺘﺸﺠﻴﻊ‬
‫ﺍﻟﻌـﺭﺽ‬ ‫ﻭﺴﺎﺌل‬ ‫ﺘﻭﻓﻴﺭ‬ ‫ﺨﻼل‬ ‫ﻤﻥ‬ ‫ﺍﻟﺘﻌﻠﻴﻤﻴﺔ‬ ‫ﺃﺴﺎﻟﻴﺒﻬﻡ‬ ‫ﺘﻁﻭﻴﺭ‬
‫ﺍﻟﺘﺩﺭﻴﺒﻴـﺔ‬ ‫ﺒﺎﻟـﺩﻭﺭﺍﺕ‬ ‫ﺍﻻﻟﺘﺤـﺎﻕ‬ ‫ﻤـﻥ‬ ‫ﻭﺘﻤﻜﻴـﻨﻬﻡ‬ ،‫ﺃﻨﻭﺍﻋﻬﺎ‬ ‫ﺒﻜل‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﺘﻜﻨﻭﻟﻭﺠﻴﺎ‬ ‫ﻭﺘﻭﻓﻴﺭ‬
‫ﺍﻟﻤﺠﺎ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ﻭﺍﻟﻤﺅﺘﻤﺭﺍﺕ‬
‫ﻴﻤﻜـﻨ‬ ‫ﻗـﺩ‬ ‫ﻤﻤﺎ‬ ،‫ﻭﺍﻟﺘﺭﺒﻭﻱ‬ ‫ﺍﻟﻌﻠﻤﻲ‬ ‫ل‬
‫ﻤﻌﻠﻭﻤـﺎﺘﻬﻡ‬ ‫ﺘﺤـﺩﻴﺙ‬ ‫ﻤـﻥ‬ ‫ﻬﻡ‬
‫ﺒﺎﺴﺘﻤﺭﺍﺭ‬
.
6
.
‫ﺩﺭﺍﺴﺔ‬
)
‫ﻭﻋﻭﻴﺱ‬ ‫ﻗﻁﻨﺎﻨﻲ‬
،
2009
(
:
‫ﻫﺩﻓ‬
‫ﺕ‬
‫ﻤﻼﺀﻤﺔ‬ ‫ﻤﺩﻯ‬ ‫ﺍﺴﺘﻜﺸﺎﻑ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻫﺫﻩ‬
‫ﹰ‬
‫ﺎ‬‫ﺤﺎﻟﻴ‬ ‫ﺍﻟﻤﻁﺒﻘﺔ‬ ‫ﺍﻟﺘﻌﻠﻴﻤﻴﺔ‬ ‫ﺍﻟﺒﺭﺍﻤﺞ‬
‫ﺒﺄﻗﺴـﺎﻡ‬
‫ﺍﻟﻌ‬ ‫ﺴﻭﻕ‬ ‫ﻟﻤﺘﻁﻠﺒﺎﺕ‬ ‫ﺍﻟﻌﻤﺎﻨﻴﺔ‬ ‫ﺍﻟﺠﺎﻤﻌﺎﺕ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬
‫ﻟﺘﻁـﻭﻴ‬ ‫ﺍﻟﻤﻨﺎﺴﺒﺔ‬ ‫ﺍﻟﻭﺴﺎﺌل‬ ‫ﺘﺤﺩﻴﺩ‬ ‫ﺜﻡ‬ ‫ﻭﻤﻥ‬ ،‫ﻤل‬
‫ﺭ‬
‫ﺍﻟﺨﻁﻁ‬ ‫ﻫﺫﻩ‬
‫ﻅـل‬ ‫ﻓـﻲ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﻤﻬﻨﺔ‬ ‫ﺘﻭﺍﺠﻬﻬﺎ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﺘﺤﺩﻴﺎﺕ‬ ‫ﻤﻭﺍﺠﻬﺔ‬ ‫ﻋﻠﻰ‬ ‫ﻗﺎﺩﺭﺓ‬ ‫ﻴﺠﻌﻠﻬﺎ‬ ‫ﺒﺸﻜل‬
‫ﺍﻟﻌﺎﻟﻤﻴﺔ‬ ‫ﺍﻷﺯﻤﺔ‬ ‫ﺘﺩﺍﻋﻴﺎﺕ‬
.
‫ﻟﻬـﺫﺍ‬ ‫ﹰ‬
‫ﺎ‬‫ﺨﺼﻴﺼـ‬ ‫ﺃﻋﺩﺕ‬ ‫ﺍﺴﺘﺒﺎﻨﺔ‬ ‫ﺒﺎﺴﺘﺨﺩﺍﻡ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﺒﻴﺎﻨﺎﺕ‬ ‫ﺠﻤﻊ‬ ‫ﺘﻡ‬ ‫ﻭﻗﺩ‬
‫ﻭﻫﻲ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺒﺎﻟﺘﻌﻠﻴﻡ‬ ‫ﻭﻁﻴﺩﺓ‬ ‫ﻋﻼﻗﺔ‬ ‫ﺫﺍﺕ‬ ‫ﺭﺌﻴﺴﻴﺔ‬ ‫ﻓﺌﺎﺕ‬ ‫ﺜﻼﺙ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻋﻴﻨﺔ‬ ‫ﺸﻤﻠﺕ‬ ‫ﻭﻗﺩ‬ ،‫ﺍﻟﻐﺭﺽ‬
:
‫ﺍﻟﺨ‬
‫ﺭﻴﺠﻭﻥ‬
)
‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﺘﺨﺼﺹ‬
(
‫ﻁﻠﺒـﺔ‬ ‫ﻤﻥ‬ ‫ﺍﻟﺘﺨﺭﺝ‬ ‫ﻭﺸﻙ‬ ‫ﻋﻠﻰ‬ ‫ﺃﻭ‬ ‫ﺍﻟﺴﻭﻕ‬ ‫ﻓﻲ‬ ‫ﻤﻨﻬﻡ‬ ‫ﻴﻌﻤل‬ ‫ﻤﻥ‬ ‫ﺴﻭﺍﺀ‬
،‫ﺍﻟﻌﻤﺎﻨﻴـﺔ‬ ‫ﺍﻟﺠﺎﻤﻌﺎﺕ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﺒﺄﻗﺴﺎﻡ‬ ‫ﺍﻟﻌﺎﻤﻠﻴﻥ‬ ‫ﺍﻟﺘﺩﺭﻴﺱ‬ ‫ﻫﻴﺌﺔ‬ ‫ﺃﻋﻀﺎﺀ‬ ،‫ﺍﻟﺭﺍﺒﻌﺔ‬ ‫ﺍﻟﺠﺎﻤﻌﻴﺔ‬ ‫ﺍﻟﺴﻨﺔ‬
‫ﺍﻟﺨﺭﻴﺠﻴﻥ‬ ‫ﻟﺩﻴﻬﻡ‬ ‫ﻤﻤﻥ‬ ‫ﺍﻟﻌﻤل‬ ‫ﺃﺭﺒﺎﺏ‬
.
‫ﻭﻗﺩ‬
‫ﺨﺭﺠﺕ‬
‫ﺍﻟﺩﺭﺍﺴﺔ‬
‫ﺒ‬
‫ﻤﻥ‬ ‫ﻤﺠﻤﻭﻋﺔ‬
‫ﺍﻟﺘﻭﺼﻴﺎﺕ‬
‫ﻭﺍﻟﻤﻘﺘﺭﺤﺎﺕ‬
‫ﺃﻫﻤﻬﺎ‬
:
‫ﺍﻻﻫﺘ‬
‫ﺒﻤـﺩﺨﻼﺕ‬ ‫ﻤﺎﻡ‬
‫ﻀـﻤﻥ‬ ‫ﺍﻟﺜﺎﻨﻭﻴﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻤﺭﺤﻠﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻟﺘﺠﺎﺭﻱ‬ ‫ﺍﻟﺘﻌﻠﻴﻡ‬ ‫ﻓﺭﻉ‬ ‫ﺇﻴﺠﺎﺩ‬ ‫ﺨﻼل‬ ‫ﻤﻥ‬ ‫ﻭﺫﻟﻙ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﺘﻌﻠﻴﻡ‬
‫ﺍﻟﻁﻠﺒـﺔ‬ ‫ﺒﻨﻭﻋﻴـﺔ‬ ‫ﺍﻻﻫﺘﻤﺎﻡ‬ ،‫ﺍﻟﺴﻠﻁﻨﺔ‬ ‫ﻤﺩﺍﺭﺱ‬ ‫ﻜﺎﻓﺔ‬ ‫ﻓﻲ‬ ‫ﻭﺍﻟﺘﻌﻠﻴﻡ‬ ‫ﺍﻟﺘﺭﺒﻴﺔ‬ ‫ﻟﻭﺯﺍﺭﺓ‬ ‫ﺍﻟﺘﻌﻠﻴﻤﻴﺔ‬ ‫ﺍﻟﻤﺅﺴﺴﺎﺕ‬
‫ﻭﻤ‬ ‫ﺒﻤﺴـﺘﻠﺯﻤﺎﺕ‬ ‫ﺍﻻﻫﺘﻤﺎﻡ‬ ،‫ﺍﻟﻜﻠﻴﺎﺕ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﺃﻗﺴﺎﻡ‬ ‫ﻓﻲ‬ ‫ﻟﻠﺩﺭﺍﺴﺔ‬ ‫ﺍﻟﻤﻘﺒﻭﻟﻴﻥ‬
‫ﺍﻟﺘﻌﻠـﻴﻡ‬ ‫ﺨﺭﺠـﺎﺕ‬
‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﺘﻌﻠﻴﻡ‬ ‫ﻓﺎﻋﻠﻴﺔ‬ ‫ﺯﻴﺎﺩﺓ‬ ‫ﺨﻼﻟﻪ‬ ‫ﻤﻥ‬ ‫ﻴﻤﻜﻥ‬ ‫ﺍﻟﺫﻱ‬ ‫ﺍﻟﻤﺴﺘﻤﺭ‬ ‫ﺒﺎﻟﺘﻌﻠﻴﻡ‬ ‫ﺍﻻﻫﺘﻤﺎﻡ‬ ‫ﻀﺭﻭﺭﺓ‬ ،‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬
‫ﺍﻟﺘﻐﻴﺭﺍﺕ‬ ‫ﻀﻭﺀ‬ ‫ﻓﻲ‬
‫ﺍﻟﺤﻴﺎﺓ‬ ‫ﻤﺠﺎﻻﺕ‬ ‫ﻜﺎﻓﺔ‬ ‫ﻓﻲ‬ ‫ﻤﺴﺘﻤﺭﺓ‬ ‫ﺒﺼﻭﺭﺓ‬ ‫ﺘﺤﺼل‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﻌﺩﻴﺩﺓ‬
.