المستخلص: |
Globalization could be defined as free movement of labour, capital, commodities and services between developed and developing world. Accounting Profession, as one of the services, is facing the globalization challenges. Therefore, accounting education, in the Arab and developing world, needs to be revised and developed, in, order to produce a competitive accounting graduate, who possess the required computer technology and internet skills, in the era of globalization . Based on this, the research question is : Does accounting, in the Arab and developing world, acquire the computer technology and internet skills required in labour market, in the era of globalization ? To answer this question the study is divided into three parts; the first part aims at presenting a proposed model that closes the gap between the acquired and required computer technology and internet skills in the labour market. The second presents an empirical study that aims at testing the proposed model, deducted from part one, to illustrate the huge gap between the acquired and required computer technology and internet skills that accounting graduate should posses, in the Arab and developing world , in the era of globalization. Finally, the third part presents study conclusions and recommendations.
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