Reality and Challenges of Digital Transformation in Accounting Education in Libyan Universities

Abstract

The study aimed to assess the readiness of Libyan universities for digital transformation in accounting education and to identify the challenges hindering this transformation. It relied on the descriptive inferential methodology, which suited the study's objectives. The study population consisted of Libyan universities (from the western, eastern, and central regions), and the sample included faculty members in the accounting department, with a total of 93 questionnaires analyzed statistically. The results showed that the digital infrastructure for accounting education in Libyan universities is unprepared, despite the existence of individual digital skills among faculty members. A set of key challenges was identified that impedes digital transformation, the most significant ones is the inadequate financial support and absence of clear digital policies. However, the findings confirmed a significant positive impact of digital transformation on the quality of accounting education. Based on this, the study concluded with several recommendations, including the necessity to enhance digital infrastructure, develop the skills of faculty members at Libyan universities, and address then treat the cultural and administrative challenges.