مهارات ومعارف خريجي المحاسبة من الجامعات الليبية وما تتطلبه المهنة استطلاع آراء المحاسبين الممارسين

الملخص EN

This study aims to explore accountants in practice view regarding the gap between the importance and development level of set of knowledge and skills of accounting gradates within Libyan universities.

95 valid questionnaires were collected.

mean and percentage of agreement were used in analysis.

study results indicated dissatisfaction of those accountants in relation to the gradates' knowledge and skills in compare to significance that was given to these competences within work environment.

the most important knowledge and skill are the financial accounting and auditing, accounting in public sector, quantitative methods, awareness of ethical issues in accounting and auditing, team work, reading with understanding and decision making and analytical skill, electronic system, the internet, office (word& excel) and windows software.

study recommended that there should be collaboration between those who are in practice and educators and taking advantage of recent technology advance to bridge the gap between the education and practice.

students should be aware of work market needs throughout placement in financial managements and departments within companies and institutions.

curricula should be compatible with local accounting profession and business environment needs in case of course content improvement.