أثر تطبيق معايير التعليم المحاسبي الدولية على جودة مهنة المحاسبة و المراجعة في ضوء متطلبات سوق العمل في ليبيا : دراسة نظرية

الملخص EN

The study aims to investigate the determinants of the quality of the accounting and auditing profession, to explore the compatibility of accounting education in Libya with the labour market requirements, and then to determine the extent to which the application of international accounting education standards contributes to improving the quality of the accounting and auditing profession.

As such, an exploratory study was conducted on the faculty members in the Accounting Department at the Faculty of Economics and Political Science, Misurata University, and an analysis of previous literature was undertaken.

The findings of the study indicate that there is a gap between the educational and academic aspect of accountancy practitioners in Libya, the low quality of accounting and auditing standards applied in Libya, and the low awareness of the importance of accounting education standards.

The findings also show from the analysis of previous literature that there is an effect of applying accounting education standards in improving the quality of the accounting and auditing profession if their application in the Libyan environment is taken into account.

The study recommends the need to update the Libyan legislation governing the accounting and auditing profession, and to reconsider the accounting education curricula according to the requirements of the labour market in Libya.