العوامل المؤثرة على مستوى التحصيل العلمي في مقرري مبادئ المحاسبة المالية والمحاسبة المتوسطة لطلاب قسم المحاسبة "من وجهة نظر أعضاء هيأة التدريس بقسم المحاسبة كلية الاقتصاد في جامعة عمر المختار"

Abstract

This  study aims to identify the views of  faculty members about  the  factors affecting academic performance in  the courses  of  Principles of  Financial  Accounting  and  Intermediate  Accounting  for  students  of  the  Accounting Department, Faculty of Economics, Omar Al-Mukhtar University. To achieve this, data was collected  based on a personal interview with 6 faculty  members of Accounting Department, in addition to 30 items  from  the  questionnaires that were distributed, and  the data was analyzed using the SPSS program. The most important findings of the study: The lack of modern accounting books, lack of commitment to attend lectures and partial exams, lack of teaching assistants, inadequacy of university facilities, and students' reliance on private lessons and abstracts are among the most important factors affecting academic performance.