الفهرس 
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Abstract
Problem of the stud y
Global and local challenges imposed the need to reach an educational system in secondary education
that can develop a prod uctive citizen, with the basic skills for the work place, if he decides
to quit by high school.
Yet all the reform attempts in Egypt did not accomplish that goal, as they emphasis the form not
the content. The beginni ng of the real reform is gradually working towards the comprehensive
school , as many studies recommended.
The begi nning may also be by inducing the experiences of commercial work into genera l secondary
schools, which can lead i n the long run to some sort of a comprehensive education.
Commercial education - as one of the vocational education systems - can help in developi ng the
good citizen, by choosing some of the commercial education subjects, and teach i t in general
secondary schools, after mod ifying it accord ing to this stage and its needs.
Accoun ting is such a subject, due to the importance of accounting education for the Egyptian
citizen i n light of the economic, global and local changes.
The problem of this study can be summari zed in attempti ng to identify the effectiveness of a
suggested program in accounting literacy. This program is suggested to be included for the students
of general secondary schools. Specifically , the study attempts to answer the following questions:
I - What are the special knowledge and ski l ls of accounting literacy needed to the students of
first year of general secondary schools?
2- What are the detai ls of the suggested program in account ing l iteracy i n teachi ng the
knowledge and skills of accounting to the students of first year of general secondary schools?
3- What is the effectiveness of the suggested program to be measured in l igh t of appl ying one of
its units?
Variables of the study
• Independent variable: The independent variables which
measure teaching of accounting literacy at home.
• Dependent variable: achievement scores. ·
Instruments of the study
1- A questionnaire to determine the elements of accounting literacy needed to the students of first
year of general secondary schools .
2- An achievement test to measure the elements of accounting literacy needed to the students of
first year of general secondary schools.
The experimental design
The study utilized the pre- post one group design
Pretest
T1
Treatment
x
Posttest
T1 Hypothesis of the study
1- The T.Test hypothesis:
Ho
There are no significant differences -at 0.01 - between the means of the degrees of the pre and
post test in the test of accounting literacy of the experimental group in the levels of (knowledge,
comprehension, application, analyzing, and evaluation) and the test as a whole.
2- The effect Size (T12
hypothesis:
The value of ri2 of the significance of differences between pre and post test in the test of
accounting literacy of students of experimental group exceed 0.14
The Scope of the study
1- The research used the proposed accounting l iteracy program for a uni t (A class i n a secondary
school).
2- The sample was consisted of (30) Female studen ts of the first year of general secondary school
i n Port Said.
Results of the study
Among the most important results of the study are:
1- Develop a list of the elements of accounting l iteracy needed to the students of first year of
general secondary schools.
2- Develop a suggested program i n accoun ting literacy for the students of general secondary
schools.
3- The results of the experi mental study confirmed the effectiveness of the suggested program as:
3/1 - There. are significant differences -at 0.01 - between the means of the degrees of the pre and
post test in the test of accounting literacy on of the experimental group in favor of post test, i
n the levels of (knowledge, comprehension, application, analyzi ng, and evaluation ) and the test
as a whole.
3/2- The value of effective size l]2 of the significance of
differences between pre and post test in the test of accounting literacy of students of
experimental group exceeds 0.14
Recommendations of the study
In The light of the abave results , the researcher recom mends the followings:
1- The importance of including a syllabus in accounting literacy in general secondary school.
2- Using a variety of educationa l methods accord ing to the nature of the subject, especiall y
methods that assert the positivism of the learner, as the accounting education related to everyday
life of the students.
3- Using modern technology tools in teachi ng as : Power Point would help to increase the
effectiveness of teaching to students.
4- Using a variety of educational activi ties , especially the ones related to self learning.