تطوير منهج محاسبة التكاليف لطلاب المعاهد الفنية التجارية في ضوء معايير جودة التعليم الإلكتروني
The objective of the research is to develop a cost accounting methodology for the students of technical institutes in light of the quality standards of e-learning. The problem of research was determined not to keep pace with the current cost accounting curriculum for the students of commercial technical institutes for contemporary technological developments. Costs and then a list of e-learning quality standards for the design of an electronic environment suitable for developing the cost accounting approach from a traditional to an electronic curriculum. The researcher developed a general framework for the curriculum developed in light of the criteria The quality of e-learning reached, and the selection of two modules of the curriculum and the development of its tools and included electronic lectures and electronic media, which is in the dialogue room and communication through Skype and the form of e-mails and educational activities identified in two directions: the first direction activities aimed at mastering the electronic skills of the curriculum The developer is represented in the synchronous and non-synchronized performance exercises. The second direction is the activities aimed at acquiring the concepts of the developed curriculum. These are electronic worksheets and concept maps for each lecture. E-learning activities and e-learning activities on the website, E -Cost-Accounting.Blogspot.com, while keeping all non-synchronous activities after their performance in each student’s electronic achievement file. The two experimental units were applied to a sample of 40 students from the second division of the Technical Institute in Beni Suef - Tax and financial institutions. The sample was divided into two control groups studying both units in the traditional way within the study room. and an experimental group to study the two experimental units using the e-learning environment “Blended Learning”. The measuring tools were built-in tests, which are: e-achievement file for each student, which includes “non-synchronous activities for each lecture of the experimental units”. The measurement tools were also the final tests. “An electronic test for each unit of the experimental units to measure the students’ understanding of the concepts of experimental units, An electronic performance test for each unit of the two experimental units to measure the students’ ability to perform the skills of the experimental units” after the completion of the teaching of each module. The study concluded the effectiveness of the cost accounting methodology developed in providing the students of the Technical Institute of Commerce concepts and skills to a high degree due to the availability of the technological environment rich in information, which help the learner’s positive and increase the focus and attention during the educational process. The research recommended increasing the interest in e-learning is one of the important results of the electronic age and is the main pillar in the education of tomorrow in the halls of students packed with students. (Author’s abstract)