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Changes, problems and challenges of accounting education in Libya

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  • Nassr Ahmad
  • Simon Gao

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.

Suggested Citation

  • Nassr Ahmad & Simon Gao, 2004. "Changes, problems and challenges of accounting education in Libya," Accounting Education, Taylor & Francis Journals, vol. 13(3), pages 365-390.
    • Handle: RePEc:taf:accted:v:13:y:2004:i:3:p:365-390
    DOI: 10.1080/0963928042000273825
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    Citations

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    Cited by:

    1. Hosam Alden Riyadh & Maher A. Al-Shmam & Henry Hongren Huang & Barbara Gunawan & Salsabila Aisyah Alfaiza, 2020. "The Analysis of Green Accounting Cost Impact on Corporations Financial Performance," International Journal of Energy Economics and Policy, Econjournals, vol. 10(6), pages 421-426.
    2. Mohamed Zakari & Karim Menacere, 2012. "The challenges of the quality of audit evidence in Libya," African Journal of Accounting, Auditing and Finance, Inderscience Enterprises Ltd, vol. 1(1), pages 3-24.
    3. Golyagina, Alena, 2020. "Competing logics in university accounting education in post-revolutionary Russia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 69(C).
    4. Iacob, Constanta & Karim, Abdelali Abdel, 2013. "Ce vrem să fie costul ? [What we want to be the cost?]," MPRA Paper 48606, University Library of Munich, Germany, revised 25 Jul 2013.
    5. Satoshi Sugahara & Rachel Wilson, 2013. "Discourse Surrounding the International Education Standards for Professional Accountants (IES): A Content Analysis Approach," Accounting Education, Taylor & Francis Journals, vol. 22(3), pages 213-232, June.
    6. Sidorova, Marina & Nazarov, Dmitry & Listopad, Ekaterina, 2022. "The impact of ideology on the institutionalization of correspondence accounting education in Soviet Russia (1929–1939)," Journal of Accounting Education, Elsevier, vol. 58(C).
    7. Yasser Barghathi & David Collison & Louise Crawford, 2018. "Earnings management and audit quality: stakeholders’ perceptions," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(3), pages 629-659, September.

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