الصعوبات التي تواجه برامج التعليم المحاسبي بالجامعات الليبية العامة من وجهة نظر أصحاب المصلحة (الأكاديميين-المهنيين-الممارسين)‎

Abstract EN

This study aims to investigate three groups’ views (academics, professionals, practitioners) about the most important difficulties which influences accounting education programmes at Libyan universities.

To achieve its aim, 262 valid questionnaires were collected and 12 interviews were conducted.

To analyze the collected data, some statistical tests such as means, frequencies, and percentages of the participants agreement were used as the main analysis tools.

In addition, thematic analysis was used to discuss the interview data.

The key study results show that there are a lack of faculty members training programmes, lack of integration practical and research aspects within accounting curricula, weak enrolment standards, non-adoption of international accounting education standards, lack of sufficient infrastructure and facilities to conduct accounting education developing plans and programmes.

Finally, the study recommended that universities should be provided with sufficient fund, vital training courses should be established for lecturers, restructure faculty members salaries and bonuses and plans against cheating in all education stages should be issued.

Establishing an effective collaboration between universities and different professional institutions contributes to ensuring contemporary and relevancy of accounting education to the local and international business environment requirements.