Search Results for accounting-faculty

Abstract

The study aimed to identify the effectiveness of applying "Consulting Services: links to the Provision of judicial accounting services" Standard. A field study on a random sample of judicial accountants, academic faculty members, and Certified Accountants, and Auditors in KSA is applied, by distributing questionnaire. It turns out that KSA environment is willingness to activate the role of judicial accounting considering the development standard (consulting services: links to the provision of judicial accounting services). Further, judicial accounting is considered a line of defense and prevention against fraud and financial corruption. The results also revealed a relationship between the factors that contribute to the activate the standard and the level of expected benefit from their application in the environment. Lastly, several recommendations are made, continue raising awareness among the local community in KSA about the importance of judicial accounting services. Also, monitoring and adaptation to the latest changes in the field of judicial accounting services, is crucial to maintaining a high level of effectiveness in implementing the standard.

Abstract

       This study aimed to measure the impact of fair value indicators (net realizable selling value, asset replacement cost, net future cash flows) on investment efficiency as measured by the market value per-share to earnings per share model and the deviation from the expected investment model. The study followed a descriptive analytical approach to interpret the relationship between its variables. The study population consisted of extractive and mining industry companies listed on the Amman Stock Exchange for the fiscal years (2019-2023), totaling (7) companies. To analyze the data and test the hypotheses, the following statistical methods were used: (descriptive statistics, test for stationarity in time series, Durbin-Watson test, Hausman test, multiple linear regression, simple linear regression), relying on the statistical software (EViews).

       The study concluded that there is a positive impact of fair value indicators (net realizable selling value, net future cash flows) on investment efficiency as measured by the market value per-share to earnings per share model, while they had a negative impact on investment efficiency as measured by the deviation from the expected investment model. Additionally, the study found that the asset replacement cost has a positive impact on investment efficiency as measured by the deviation from the expected investment model, and a negative impact on investment efficiency as measured by the market value per-share to earnings per share model.

       Based on the results of this study, the researchers concluded with several recommendations, the most important of which were: the necessity for extractive and mining industry companies listed on the Amman Stock Exchange to expand their disclosure of financial information related to fair value indicators with clarity and transparency to attract investors and gain their trust.

Abstract

This research aims to introduce electronic education and introduce the science of accounting as a science that can be taught electronically and to identify the most important challenges that face it in terms of addressing the technical and technical challenges and challenges facing the accounting student, the challenges facing the accounting teacher and the challenges facing the teaching of accounting electronically, Research’ importance in terms of scientific importance lies in addressing the scientific definitions of to the research related concepts topic. The practical importance lies in the possibility of seeing the opinions of students and professors of accounting science in the most important challenges facing the teaching of accounting electronically as the researcher follows In this research the descriptive and analytical approach in presenting the challenges facing e-learning for the science of accounting through the applied study and through the above, it is possible to arrive at contents that suggest the most important technical challenges represented in the weakness of the network and the means of scientific communication through the conference programs and the challenges facing the subject teacher from the difficulty of the effort Exerted in controlling and managing the huge number of students simultaneously, the difficulty of scientific explanation of the accounting subjet electronically, the difficulty of scientific recording of accounting electronically , the difficulty of conducting accounting operations electronically , the difficulty of conducting accounting operations electronically and the difficulty of providing electronic tools for use in accounting teaching and the smallness of computer screens, which causes Confusion in reading values ​​and financial numbers and commenting Albram C. Educational and internet disconnection during the lecture leads to your Lord in the delivery of accounting information. It is considered one of the most important obstacles in the field of teaching accounting electronically. The researcher also recommends educational institutions that contribute to the progress of the e-learning process after workshops and recovery courses.