Requirements for Developing Accounting Education in Higher Institutes in Libya: The Faculty Members' Perspective

Abstract

This study aimed to identify the requirements for developing accounting education in four higher institutes located in several Libyan cities (Al-Aziziya, Souq Al-Khamis Imsehil, Riqdalin, and Al-Zintan). The study adopted a descriptive and analytical methodology. To achieve its objectives, a questionnaire was designed and distributed to an available sample of faculty members specializing in accounting, consisting of 22 faculty members out of a total of 26 full-time accounting instructors in the mentioned institutes. The study reached several key findings, the most significant of which are: the primary requirement for developing accounting education in higher institutes is to provide an appropriate and safe educational environment within the institutes, particularly inside classrooms; faculty members should employ modern teaching methods and diverse approaches to enhance students’ motivation and interaction; and the integration of information and communication technology (ICT) in accounting education is essential to keep pace with ongoing developments in the accounting field. The study also presented several recommendations, the most important of which are: the necessity of providing a suitable and safe educational environment within the institutes, especially in classrooms, and the need for institute administrations to coordinate with both public and private entities to offer students opportunities for field training, as this significantly contributes to improving the quality and effectiveness of accounting education.