Difficulties Facing Accounting Education in Disseminating Professional Ethics from the Viewpoint of Faculty Members at the University of Benghazi

Abstract

This study aimed to identify the difficulties facing accounting education in disseminating professional ethics from the perspective of faculty members at the University of Benghazi. The study adopted a descriptive analytical approach. The population consisted of faculty members in accounting departments at the University of Benghazi and its branches. Data were collected using an electronic questionnaire distributed to the target population, with 70 valid responses obtained .The study utilized the Statistical Package for the Social Sciences (SPSS) to analyze the data and test the study hypotheses. The findings revealed that accounting education faces significant challenges in promoting professional ethics. These challenges include difficulties in enhancing core ethical principles such as integrity, honesty, objectivity, independence, professional competence, confidentiality, and professional behavior among students .The results also indicated institutional constraints, including limited financial support for organizing workshops and seminars on professional ethics, as well as insufficient availability of up-to-date academic resources in university libraries, particularly those related to accounting ethics .Based on these findings, the study recommends strengthening the integration between theoretical accounting education and labor market requirements, with a particular focus on ethical practices. It also emphasizes the need to update accounting curricula by incorporating dedicated courses on professional ethics to ensure that graduates are better prepared with both technical and ethical competencies required in the profession.