دور التعليم الإلكتروني في زيادة كفاءة وفاعلية التعليم المحاسبي

The research to clarify the nature of accounting education and the need to e-learning with identifying the most important areas to take advantage of e-learning practices in the field of accounting education, as well as the most important requirements for increasing the efficiency and effectiveness of accounting education through the use of e-learning practices, was reached that it can benefit from the information technology (different kinds) and the application of e-learning methods in accounting education, can also increase the efficiency and effectiveness of accounting education through the availability of a set of technical requirements and the necessary knowledge to take advantage of e-learning practices.