مدى تلبية مخرجات نظام التعليم المحاسبي لمتطلبات العمل في قطاع البنوك في الجمهورية اليمنية من وجهة نظر أعضاء هيئة التدريس وخريجي قسم المحاسبة بجامعة العلوم الحديثة د. هلال قاسم احمد صالح المريسي*

Abstract

The aim of this study is to examine the compatibility of the accounting education system outputs at the University of Modern Sciences with the labor requirements of the banking sector in the republic of Yemen from the point of view of the faculty members and graduates, and to propose some measures that may contribute to the development and updating of plans, courses, and methods to meet the requirements of the labor.

    The objective of the study is to answer the following question: To what extent do the outputs of accounting education system correspond to the labor requirements of the banking sector in the republic of  Yemen  from the point of view of faculty members and graduates of the Accounting Department at the University of Modern Sciences?

    The study tested the hypothesis that there is no positive statistically significant relationship between the outputs of accounting education system at the University of Modern Sciences and the labor requirements of the banking sector in the republic of  Yemen

    The field study has reached many results, the most important of which are: the plans and courses of the University of Modern Sciences can meet the labor requirements of the banking sector in the republic of  Yemen   from the point of view of banks workers and faculty members.

    The university has qualified faculty members and experienced staff with the ability to equip students to meet labor requirements of the banking sector in the republic of  Yemen. There is a weakness in offering work placements for students in public and private institutions for pre-graduation training and acquiring practical and field knowledge. There is a need to improve on empowering students to obtain communication skills prior to graduation to enable them to write and draft accounting reports and to communicate effectively.

    The study concluded a series of recommendations, the most important of which are: diversity in preparing study plans and updating them continuously to keep abreast of regional and international scientific developments, prepare theoretical and field training programs in line with the labor requirements of the banking sector in the republic of  Yemen , and increase interest in information technology and various accounting programs by including them within the study plans, inclusion computer programming subjects within the study plan, and preparing field training programs for the students of fourth level within the hours of the study plan so that the student learns the requirement of the labor market before graduation.

Key Words: Accounting education system -  outputs of Accounting education system - Plants and courses - Require of labor - University of Modern Sciences - the banking sector