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Changes, problems, and challenges of accounting education in Libya.

Ahmad, Nassr Saleh Mohamed and Gao, Simon S (2004) Changes, problems, and challenges of accounting education in Libya. Accounting Education, 13 (3). pp. 365-390. ISSN 0963-9284

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Abstract/Description

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

Item Type: Article
Print ISSN: 0963-9284
Electronic ISSN: 1468-4489
Uncontrolled Keywords: accounting education; accounting profession; accounting research; curriculum; Islamic accounting; Libya;
University Divisions/Research Centres: The Business School > School of Accounting, Economics and Statistics
Dewey Decimal Subjects: 900 History & geography > 960 History of Africa
600 Technology > 650 Management & public relations > 657 Accounting
300 Social sciences > 370 Education
Library of Congress Subjects: L Education > LB Theory and practice of education > LB2361 Curriculum
L Education > LG Individual institutions (Asia. Africa)
Item ID: 2112
Depositing User: RAE Import
Date Deposited: 26 Feb 2008 11:39
Last Modified: 09 May 2013 16:50
URI: http://researchrepository.napier.ac.uk/id/eprint/2112

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