Evaluation of Academic Attainment Quality in Cost Accounting Using Quality Control Charts of Variables - Analytic Study in Institute of Administration - Rusafa

Abstract

The research analyzed and studied the issue of controlling the quality of educational attainment in the subject of cost accounting, by using the quality control charts of variables, which are (average arithmetic, range and standard deviation) with the aim of evaluating quality of the grades of achievement in that subject. The research problem arises from the low educational attainment indicators in the subject of cost accounting as a result of the use of traditional methods in the process of evaluating those indicators and the lack of scientific mathematical and statistical methods in controlling the quality of educational achievement in that subject as well as other subjects. Eight samples selected from research community, each sample consisted of (10) students. Therefore, the aim of the research was to use continuous statistical control methods on students' achievement grades in that subject. Research has hypothesized that the use of these methods in an accompanying and continuous manner of the educational process ensures a better quality level, and the research has adopted the descriptive and analytical approaches to reach the expected results. The conclusions of the research are that quality control maps aim to early detect deviations and detect defects in a timely manner, so they give early warning about them, which helps to address them at the lowest possible cost. Since those maps depend in their analysis of data on the method of previews this does not mean that there are no students who failed. The most important recommendations of the research are the need to use quality control maps technology to monitor the outcomes of the educational process at all stages, provide infrastructure commensurate with the required quality standards, and develop training and development programs in the field of quality control statistically.