بررسی نقش نظام آموزش حسابداری در توانمندسازی دانشجویان با میانجی گری تکنولوژی اطلاعاتی در اقلیم کردستان عراق

هدف پژوهش حاضر بررسی نقش نظام آموزش حسابداری در توانمندسازی دانشجویان با میانجی‌گری فناوری اطلاعات در اقلیم کردستان عراق است. روش پژوهش مطالعه حاضر توصیفی از نوع همبستگی است. جامعه آماری پژوهش حاضر شامل اعضای هیات علمی و مدرسان شاغل به تدریس در گروه حسابداری دانشگاههای منطقه اقلیم کردستان عراق بود که تعداد آنان در حدود 250 نفر برآورد گردید. بنابراین در این پژوهش از روش نمونه‌گیری در دسترس استفاده شده است. داده‌های مورد نیاز پژوهش از طریق پرسشنامه محقق ساخته گردآوری شده است. برای بررسی روایی ابزار اندازه‌گیری پژوهش از روایی صوری، محتوایی و سازه و همچنین برای بررسی پایایی از ضریب آلفای کرونباخ و پایایی ترکیبی استفاده شده است. برای تحلیل داده‌ها از مدل‌یابی معادلات ساختاری در قالب نرم‌افزار اسمارت پی‌ال‌اس نسخه 3 استفاده شده است. در این پژوهش توانمندسازی شامل پنج مهارت: فنی و کارکردی، فکری، شخصی، ارتباطی، مدیریت کسب و کار می‌شود. براساس نتایج پژوهش حاضر نظام آموزش حسابداری بر هر پنج بعد توانمندسازی اثر مثبت و معناداری داشته که میزان اثرگذاری آن بر هر کدام از بعدهای توانمندسازی به ترتیب اهمیت عبارتند از: مهارتهای فکری (0.614)، مهارتهای فنی (0.584)، مهارتهای شخصی (0.505)، مهارتهای ارتباطی (0.456) و مهارتهای شخصی (0.449) است. همچنین نظام آموزش حسابداری از طریق متغیر فناوری اطلاعات بر تمام بعدهای توانمندسازی به استثنای مهارت فکری اثر مثبت و معناداری دارد.

The Role of Accounting Education System in the Students’ Empowerment with the Mediating Role of Information Technology in the Kurdistan Region of Iraq

The purpose of this study is to investigate the role of accounting education system in the students’ empowerment with the mediating role of information technology in the Kurdistan Region of Iraq. The research method was a descriptive correlational study. The research population consisted of full time and adjunct professors in the accounting department of the Universities of Iraqi Kurdistan Region, whose number was estimated at about 250. In this study, convenience sampling method was used. The required data were collected through a researchermade questionnaire. Face, content and construct validity were used to assess the validity, as well as Cronbach’s alpha coefficient and composite reliability were used to assess the reliability of the research measurement tool. Partial least squares structural equation modeling was used to analyze the data. In this study, empowerment includes five skills: technical and practical, intellectual, personal, communication, and business management. According to the research findings, accounting education system has a positive and significant effect on all five dimensions of empowerment. The extent of its impact on each of the dimensions of empowerment are: intellectual skills (.614), technical skills (.584), personal skills (.505), communication skills (.456) and personal skills (.449). Also, the accounting education system through the information technology has a significant and positive effect on all aspects of empowerment except intellectual skills.The purpose of this study is to investigate the role of accounting education system in the students’ empowerment with the mediating role of information technology in the Kurdistan Region of Iraq. The research method was a descriptive correlational study. The research population consisted of full time and adjunct professors in the accounting department of the Universities of Iraqi Kurdistan Region, whose number was estimated at about 250. In this study, convenience sampling method was used. The required data were collected through a researchermade questionnaire. Face, content and construct validity were used to assess the validity, as well as Cronbach’s alpha coefficient and composite reliability were used to assess the reliability of the research measurement tool. Partial least squares structural equation modeling was used to analyze the data. In this study, empowerment includes five skills: technical and practical, intellectual, personal, communication, and business management. According to the research findings, accounting education system has a positive and significant effect on all five dimensions of empowerment. The extent of its impact on each of the dimensions of empowerment are: intellectual skills (.614), technical skills (.584), personal skills (.505), communication skills (.456) and personal skills (.449). Also, the accounting education system through the information technology has a significant and positive effect on all aspects of empowerment except intellectual skills.The purpose of this study is to investigate the role of accounting education system in the students’ empowerment with the mediating role of information technology in the Kurdistan Region of Iraq. The research method was a descriptive correlational study. The research population consisted of full time and adjunct professors in the accounting department of the Universities of Iraqi Kurdistan Region, whose number was estimated at about 250. In this study, convenience sampling method was used. The required data were collected through a researchermade questionnaire. Face, content and construct validity were used to assess the validity, as well as Cronbach’s alpha coefficient and composite reliability were used to assess the reliability of the research measurement tool. Partial least squares structural equation modeling was used to analyze the data. In this study, empowerment includes five skills: technical and practical, intellectual, personal, communication, and business management. According to the research findings, accounting education system has a positive and significant effect on all five dimensions of empowerment. The extent of its impact on each of the dimensions of empowerment are: intellectual skills (.614), technical skills (.584), personal skills (.505), communication skills (.456) and personal skills (.449). Also, the accounting education system through the information technology has a significant and positive effect on all aspects of empowerment except intellectual skills.The purpose of this study is to investigate the role of accounting education system in the students’ empowerment with the mediating role of information technology in the Kurdistan Region of Iraq. The research method was a descriptive correlational study. The research population consisted of full time and adjunct professors in the accounting department of the Universities of Iraqi Kurdistan Region, whose number was estimated at about 250. In this study, convenience sampling method was used. The required data were collected through a researchermade questionnaire. Face, content and construct validity were used to assess the validity, as well as Cronbach’s alpha coefficient and composite reliability were used to assess the reliability of the research measurement tool. Partial least squares structural equation modeling was used to analyze the data. In this study, empowerment includes five skills: technical and practical, intellectual, personal, communication, and business management. According to the research findings, accounting education system has a positive and significant effect on all five dimensions of empowerment. The extent of its impact on each of the dimensions of empowerment are: intellectual skills (.614), technical skills (.584), personal skills (.505), communication skills (.456) and personal skills (.449). Also, the accounting education system through the information technology has a significant and positive effect on all aspects of empowerment except intellectual skills.The purpose of this study is to investigate the role of accounting education system in the students’ empowerment with the mediating role of information technology in the Kurdistan Region of Iraq. The research method was a descriptive correlational study. The research population consisted of full time and adjunct professors in the accounting department of the Universities of Iraqi Kurdistan Region, whose number was estimated at about 250. In this study, convenience sampling method was used. The required data were collected through a researchermade questionnaire. Face, content and construct validity were used to assess the validity, as well as Cronbach’s alpha coefficient and composite reliability were used to assess the reliability of the research measurement tool. Partial least squares structural equation modeling was used to analyze the data. In this study, empowerment includes five skills: technical and practical, intellectual, personal, communication, and business management. According to the research findings, accounting education system has a positive and significant effect on all five dimensions of empowerment. The extent of its impact on each of the dimensions of empowerment are: intellectual skills (.614), technical skills (.584), personal skills (.505), communication skills (.456) and personal skills (.449). Also, the accounting education system through the information technology has a significant and positive effect on all aspects of empowerment except intellectual skills.