摘要：This study aimed to identify to what extent the accounting departments at the Universities of Jordan contribute to improving the structure of financial reports through the support which the teaching staff at the Accounting Departments of the Universities of Jordan lend to the need for tackling developments and enhancing the structure of financial reports in the aftermath of the international financial crisis, and teaching and stressing in the accounting courses the importance of factors affecting the quality and improvement of financial reports. These factors include quality features of the accounting information, sufficiency of the accounting disclosure in the financial statements, effectiveness of auditing committees, tendency towards e-auditing, governance in companies, implementation of standards for preparation of financial reports, and e-publishing of accounting information. In order to realize the objectives of the study, the researcher has designed a questionnaire which was distributed to a sample of the teaching staff members along with the employees of the accounting departments at both public and private universities in Jordan during the academic year 2012/2013. Some (200) questionnaires were distributed via the e-mail to the study sample, and the number of questionnaires returned and approved for the purposes of statistical analysis was (138) questionnaires, i.e. 69% of the questionnaires distributed. According to the analysis of questionnaire responses, several conclusions were reached, including the following: - Availability of scientific efficiency and practical experience on the part of the teaching staff members of the accounting departments, and this in fact qualifies them to contribute to improving the structure of financial reports; - Teaching staff members’ support of the need to address developments and enhance the structure of financial reports in the aftermath of the international financial crisis;- Incorporating into the accounting courses the factors that actually affect the quality and improvement of the structure of financial reports. Nevertheless, teaching and highlighting the importance of these factors vary according to e-publishing of accounting information and the tendency to adopt e-auditing.
关键词：Departments of Accounting;Improving the Structure of Financial Reports
