Changes, problems and challenges of accounting education in Libya

Nassr Saleh Mohamed Ahmad · Simon S. Gao

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Accounting Education and Careers Higher Education Governance and Development Accounting Theory and Financial Reporting

Abstract

While accounting education has existed in Libya for over 45 years, knowledge about it is scarce among Western accounting academics. This paper reports the development of accounting education and curricula since Libya's independence in the 1950s and examines its current problems during a decade of United Nations (UN) sanctions. Following an introduction to the accounting profession in Libya, the paper provides an overview of the changes to accounting education since 1957 and analyses major issues currently faced by Libyan accounting educators, including: a shortage of qualified accounting academics; inappropriateness of imported syllabuses to the peculiarities of the economy; the unfit marriage of academic teaching and professional training in the accounting curricula; and inadequate accounting research. The paper concludes that social and economic characteristics must be fully taken into account in the case of Libya in importing accounting education systems from the West.

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References

1992Management and Cost Accounting 2009Accounting Information Systems 2000Imperialism and the professions: the education and certification of accountants in Trinidad and Tobago 2000Islamic Corporate Reports 1991Emerging competencies for the practice of accountancy 1995The Nature and Rationale of a Conceptual Framework for Financial Reporting by Islamic Banks 1994(Re)forming the circle: education, ethics and accountancy practices 1996Assessment of management training needs and selection for training: the case of Libyan companies

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2011The Acquisition of Generic Skills of Culturally-diverse Student Cohorts 2009Corporate social disclosure in Libya 2020THE ANALYSIS OF GREEN ACCOUNTING COST IMPACT ON CORPORATIONS FINANCIAL PERFORMANCE 2018The development of accounting practices and the adoption of IFRS in selected MENA countries 2023Soft skills and knowledge required for a professional accountant: Evidence from Jordan 2014

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