The Impact of Electronic Accounting in Developing the Quality of Accounting Education at Iraqi Universities

Abstract

The aim of the study is to check whether there is a significant correlation between using electronic accounting and the development of accounting education quality. It also probed whether the electronic accounting improved the performance and quality of accounting university teachers. In order to achieve the objectives of the study, a 20 items closed ended questionnaire was collected from 100 faculty members of the accounting department in Iraqi universities to measure the duration of their use of electronic accounting in teaching various accounting subjects and the compatibility of electronic accounting with education quality standards. Results showed that e-learning helps teachers in achieving the quality of accounting education, enriches the intellectual aspect of faculty members. The study recommended to pay great attention to the subject of electronic accounting, and including it within the educational curricula of the different stages for the purpose of raising the level of professional students in accounting departments in Iraqi universities due to the important role the electronic accounting has in developing the skills of graduates and qualifying them properly in the labor market.