Academia.eduAcademia.edu

Figure 4 – uploaded by Hakim Mohamed

See full PDFdownloadDownload figure
Table 4. Undergraduate accounting programmes — the old programme (at Faculty of Economics and Commerce, Garyounis University) Source: Garyounis University (1972).

Table 4 Undergraduate accounting programmes — the old programme (at Faculty of Economics and Commerce, Garyounis University) Source: Garyounis University (1972).

Related Figures (7)

Table 1. Libyan GDP by the industrial sectors 1970-1999 (millions LD: 1LD = US$1.64) Source: Central Bank of Libya (1994, 1995, 1998, 2001a); Ganous et al., (1994, 1999).
Table 1. Libyan GDP by the industrial sectors 1970-1999 (millions LD: 1LD = US$1.64) Source: Central Bank of Libya (1994, 1995, 1998, 2001a); Ganous et al., (1994, 1999).
Table 2. Registered accountants in the Libyan Association of Accountants and Auditors in 2002
Table 2. Registered accountants in the Libyan Association of Accountants and Auditors in 2002
Table 3. Libya’s education levels to develop graduate clerks and book-keepers (Buzied, 1998). Accounting education at university level started in 1957 with the establishment of the Accounting Department in the Faculty of Economics and Commerce at the University of Libya (now called Garyounis University) (Kilani, 1988; Bakar, 1997; Buzied, 1998). Thus, the accounting education system after indepen- dence is divided into two levels: pre-university and university levels. This section investigates these two levels with more attention being given to the latter. The analysis of the university leve' is based on the old (1957-1976) and new (since 1976) accounting programmes of Garyounis University. However, before dealing with that it is useful to explain skill and competency requirements within the Libyan social, political and economic context.
Table 3. Libya’s education levels to develop graduate clerks and book-keepers (Buzied, 1998). Accounting education at university level started in 1957 with the establishment of the Accounting Department in the Faculty of Economics and Commerce at the University of Libya (now called Garyounis University) (Kilani, 1988; Bakar, 1997; Buzied, 1998). Thus, the accounting education system after indepen- dence is divided into two levels: pre-university and university levels. This section investigates these two levels with more attention being given to the latter. The analysis of the university leve' is based on the old (1957-1976) and new (since 1976) accounting programmes of Garyounis University. However, before dealing with that it is useful to explain skill and competency requirements within the Libyan social, political and economic context.
Table 7. Composition of the master’s degree in accounting at Faculty of Economics, Garyounis University Source: Garyounis University (1994).
Table 7. Composition of the master’s degree in accounting at Faculty of Economics, Garyounis University Source: Garyounis University (1994).
Table 8. The differences in Islamic and Western accounting systems Another major problem with accounting education in Libya is that the curricula do not offer a foundation for lifelong learning, which e sewhere is now considered as a fundamental objective of accounting education. IFAC (1996) stresses that a programme of accounting education and experience must emphasize a set of knowledge, skills and professional values broad enough to enable adaptation to change: individuals who become qualified professional accountants developing skills and strategies that hel time. It seems that both the accounting no evidence in the curricula of sufficient should be characterized by striving constantly to learn and apply what is new. Lifelong learning is characterized by the notion of learning to learn or self-directed learning, which is defined as p one learn more effectively and using these effective learning strategies to continue to learn throughout one’s lifetime (Needles et al., 2001). However, in Libya, the traditional approach to accounting education is still ascendant, with the emphasis on the transfer of knowledge, and with learning defined and measured strictly in terms of knowledge of principles, standards, concepts, facts, and procedures at a point in profession and accounting educators have overlooked this important element of developing students’ ability to adapt to change. Moreover, there is attention being given to general skills and professional values as defined by IFAC (1996). The importance of cultivating critical thinking skills, empha- sized by the IFAC as an essential learning outcome in accounting educational programmes, has largely been ignored in the design of the accounting curricula. Three other general areas are frequently identified as problematic in Libyan accounting
Table 8. The differences in Islamic and Western accounting systems Another major problem with accounting education in Libya is that the curricula do not offer a foundation for lifelong learning, which e sewhere is now considered as a fundamental objective of accounting education. IFAC (1996) stresses that a programme of accounting education and experience must emphasize a set of knowledge, skills and professional values broad enough to enable adaptation to change: individuals who become qualified professional accountants developing skills and strategies that hel time. It seems that both the accounting no evidence in the curricula of sufficient should be characterized by striving constantly to learn and apply what is new. Lifelong learning is characterized by the notion of learning to learn or self-directed learning, which is defined as p one learn more effectively and using these effective learning strategies to continue to learn throughout one’s lifetime (Needles et al., 2001). However, in Libya, the traditional approach to accounting education is still ascendant, with the emphasis on the transfer of knowledge, and with learning defined and measured strictly in terms of knowledge of principles, standards, concepts, facts, and procedures at a point in profession and accounting educators have overlooked this important element of developing students’ ability to adapt to change. Moreover, there is attention being given to general skills and professional values as defined by IFAC (1996). The importance of cultivating critical thinking skills, empha- sized by the IFAC as an essential learning outcome in accounting educational programmes, has largely been ignored in the design of the accounting curricula. Three other general areas are frequently identified as problematic in Libyan accounting
Related topics:
Higher EducationAccountingAccounting EducationIslamic AccountingAccounting Profession
580 California St., Suite 400
San Francisco, CA, 94104
© 2025 Academia. All rights reserved