تقويم امتحان زمالة الهيئة السعودية للمحاسبين القانونيين من وجهة نظر المتقدمين للامتحان
| dc.contributor.advisor | الرحيلي، عوض سلامة | |
| dc.contributor.author | عريف، غادة محمد خضر | |
| dc.date.issued | 2007 | |
| dc.degree.department | الاقتصاد و الاداره | |
| dc.degree.grantor | King Abdulaziz University | |
| dc.description | The objective of this study is to assess the Fellowship exam of the Saudi Organization for Certified Public Accountants. To achieve this objective, the study is divided into two sections: the theoretical section and the practical section. The theoretical section is devoted to review discuss the related literature. While the practical section is devoted to design questionnaire and distribute it to the candidates who applied for the exam, it has been collected and analyzed by statistical methods represented in ANOVA Test and T Test, the test of correlation coefficient and the test of monovariation analyses to find out the major reasons lead to the failure of a large number of the applicants. Examining the questionnaire's results, I have come to the major reasons that lead to the failure of the majority of candidates for the examination, among which are the following: High costs of the training courses, the unavailability of previous tests of the examination subjects and the incapability of the applicant for the training course to devote himself and his time for adequate preparation for the examination, in addition to the sense of depression that the applicant feels after his failure in passing the exam successfully and in a good way, beside the unavailability of the modern references that cover the exam subjects, in addition to the monotony that the candidate feels during the exam period due to the length given to the time of the test, which restricts the quickness that is required for answering the questions, in this respect, it's noteworthy to mention that the advanced countries conduct their examinations by using computers. The dissertation is concluded by presenting a set of recommendations among which is the necessity of studying the possibilities of reducing the training courses costs, providing modern scientific references that cover the exam subjects, with emphasizing the importance of polarizing qualified and specialist trainers to contribute with their experience in the subjects and issues that related to the Fellowship exam. | |
| dc.description.abstract | تهدف هذه الدراسة إلى تقييم امتحان زمالة الهيئة السعودية للمحاسبين من وجهة نظر المتقدمين للامتحان. ومن أجل تحقيق هذا الهدف، تم تقسيم الرسالة إلى جزئين رئيسيين: الجزء الأول غطى الجانب النظري، وفيه تمت مراجعة ومناقشة الأدبيات ذات العلاقة بموضوع الرسالة، بينما انصب الجانب العملي على تصميم استبانة خاصة بموضوع الرسالة، وقد أعقب توزيع الاستبانة للمتقدمين للامتحان جمعها وتحليلها بالطرائق الإحصائية المتمثلة في اختبار (ANOVA) و (T (test واختبار معنوية معامل الارتباط، واختبار تحليل التباين الأحادي لبحث أكثر الأسباب التي تؤدي إلى إخفاق عدد كبير من المتقدمين. وبتفحص نتائج الاستبانة توصلت الباحثة إلى أهم الأسباب التي أدت إلى إخفاق جُلَّ المتقدمين للامتحان، فكان منها: ارتفاع تكاليف الدورات التدريبية، وعدم وجود اختبارات سابقة لمواد الاختبار، وكذلك عدم تفرغ المتقدم للدورة التدريبية للتحضير للامتحان، ناهيك عن حالة الإحباط التي يُصاب بها المتقدم بعد إخفاقه في اجتياز الامتحان بشكل جيد، إلى جانب عدم وجود مراجع حديثة تغطي موضوع الاختبار. إضافة إلى حالة الملل التي يُصاب بها الممتحن خلال فترة الامتحان نظراً لطول الفترة الزمنية للامتحان؛ مما يحد من السرعة المطلوبة للإجابة على الأسئلة وأيضاً من أهم الأسباب التي ترى الباحثة أنها تؤدي إلى إخفاق المتقدمين للامتحان هي عدم الوعي التام للمتقدمين بأهمية امتحان الهيئة، حيث يتقدم الممتحن للامتحان دون أن يسبق ذلك الاستعداد الجيد. واختتمت الرسالة بمجموعة من التوصيات من أهمها ضرورة بحث ودراسة خفض تكاليف الدورات التحضيرية للاختبار، وتوفير مراجع علمية حديثة تغطي موضوعات الاختبار، مع التأكيد على أهمية استقطاب مدربين مؤهلين ومختصين في الموضوعات ذات العلاقة بامتحان الهيئة. | |
| dc.format.extent | 129 | |
| dc.identifier.other | 21386 | |
| dc.identifier.uri | https://drepo.sdl.edu.sa/handle/20.500.14154/480 | |
| dc.language.iso | ar_SA | |
| dc.publisher | Saudi Digital Library | |
| dc.title | تقويم امتحان زمالة الهيئة السعودية للمحاسبين القانونيين من وجهة نظر المتقدمين للامتحان | |
| dc.title.alternative | The objective of this study is to assess the Fellowship exam of the Saudi Organization for Certified Public Accountants. To achieve this objective, the study is divided into two sections: the theoretical section and the practical section. The theoretical section is devoted to review discuss the related literature. While the practical section is devoted to design questionnaire and distribute it to the candidates who applied for the exam, it has been collected and analyzed by statistical methods represented in ANOVA Test and T Test, the test of correlation coefficient and the test of monovariation analyses to find out the major reasons lead to the failure of a large number of the applicants. Examining the questionnaire's results, I have come to the major reasons that lead to the failure of the majority of candidates for the examination, among which are the following: High costs of the training courses, the unavailability of previous tests of the examination subjects and the incapability of the applicant for the training course to devote himself and his time for adequate preparation for the examination, in addition to the sense of depression that the applicant feels after his failure in passing the exam successfully and in a good way, beside the unavailability of the modern references that cover the exam subjects, in addition to the monotony that the candidate feels during the exam period due to the length given to the time of the test, which restricts the quickness that is required for answering the questions, in this respect, it's noteworthy to mention that the advanced countries conduct their examinations by using computers. The dissertation is concluded by presenting a set of recommendations among which is the necessity of studying the possibilities of reducing the training courses costs, providing modern scientific references that cover the exam subjects, with emphasizing the importance of polarizing qualified and specialist trainers to contribute with their experience in the subjects and issues that related to the Fellowship exam. | |
| dc.type | Thesis | |
| sdl.degree.discipline | المحاسبة | |
| sdl.degree.name | Master's Degree |