Abstract

Objectives: This study aimed to identify the role of field accounting training in enhancing the professional practice of accounting education students, particularly those enrolled in the Applied Accounting Program at King Khalid University, and to examine the obstacles to this training from the students' perspective. Methods: The study employed a descriptive-analytical approach to achieve its objectives. The study population and sample consisted of female students undergoing field accounting training, totaling 116 students. Results: The results indicated that field accounting training plays an effective role in enhancing professional accounting knowledge and skills, with a mean score of 4.71 out of 5, and in promoting the values and ethics of the accounting profession, with a mean score of 4.65 out of 5. The study also identified obstacles that limit the effectiveness of field accounting training in enhancing students' professional practice, with a mean score of 3.50 out of 5. Conclusions: The researcher recommended further study of the obstacles that restrict the role of field accounting training in enhancing students' professional practice and suggested developing solutions to address these challenges. Additionally, several recommendations were proposed to mitigate the obstacles and maximize the impact of field accounting training on students' professional development.