Responsibility Accounting and its Role in Evaluating the Cost of the Student between Traditional Education and e-Learning

Abstract

In light of the outbreak of the COVID-19 pandemic and its developments, and what it has imposed on educational institutions by shifting from in-person education to e-learning (distance study). E-learning has been relied on recently, especially after 2019, so much that it has become an urgent necessity, including the need to adopt responsibility accounting in calculating the cost elements in each department, so that expenditures are controlled without wastage, so a comparison had to be made. Between in-person education and e-learning to know the cost centers, specifically the cost of the student, a contribution to adjusting the cost of the student even between the main subjects and the supporting materials as an attempt to find solutions to a group of problems that arose during e-learning, including the unification of cost between the materials and between the two educations, despite the differences in the quality of communication between the student, the professor and the content. The research has reached a set of conclusions, the most important of which is the poor infrastructure, which made it imperative for universities to go to the acquisition of new assets in order to communicate electronically, such as internet networks, which is unprecedented for Iraq. The budget section and the higher education fund section, taking into account the scientific section with practical needs and the need for more documents than the theoretical section only.