The relationship of electronic training courses to developing the skills of accountancy practitioners

Abstract

Abstract: This studyaims to highlight the relationship of electronic training courses to developing the accountancypractitionersskills. The electronic questionnaire isused as a tool for data collection. The sample size of the studyisestimatedat (213) randomlyselectedpractitionerswho are active in nineArab countries. In addition, the descriptive analyticalmethodisused as itis an appropriatemethod to answer the problematic of the study.

The studyfoundthatthereis a direct, medium, and statisticallysignificantcorrelationbetween the electronic training courses and the development of intellectualskills (mental), technical and functionalskills, and behavioralskills (personalskills and communication skills) for accountancypractitioners. This is in addition to the existence of a weak direct, statisticallysignificant, correlationbetweenelectronic training courses and the development of organizational and business management skills for accountancypractitioners in the countries understudy