Changes, problems and challenges of accounting education in Libya

Accounting Education

Volumn 13, Issue 3, 2004, Pages 365-390

  Ahmad, Nassr S ^a   Gao, Simon S ^a  

^a Edinburgh Napier University   (United Kingdom)

Author keywords

accounting education; accounting profession; accounting research; curriculum; Islamic accounting; Libya

Indexed keywords

EID: 34248402329     PISSN: 09639284     EISSN: 14684489     Source Type: Journal    
DOI: 10.1080/0963928042000273825     Document Type: Article

References (61)

1. Agnaia, AA. (1996). Assessment of management training needs and selection for training: the case of Libyan companies. International Journal of Manpower, 17 (3): 31–51.
2. Agnaia, AA. (1997). Management training and development within its environment: the case of Libyan industrial companies. Journal of European Industrial Training, 21 (3): 117–23.
3. Ainsworth, P. (2001). Changes in accounting curricula: discussion and design. Accounting Education: an international journal, 10 (3): 279–97.
4. Al-Hasey J, Be Garbeua S, Bait-El-Mal M, (1988) Intermediate Accounting Benghazi Garyounis University Publications
5. Al-Nage M, (1992) Studies in Accounting Theory Egypt Al-Jala Al-Jeddah Library
6. American Accounting Association (1978) Accounting Education and the Third World: A report by the Committee on International Operations and Education Sarasota FL American Accounting Association
7. Anderson, L. (2001). Muammar al-Qaddafi: the ‘King’ of Libya. Journal of International Affairs, 54 (2): 515–17.
8. Annisette, M. (2000). Imperialism and the professions: the education and certification of accountants in Trinidad and Tobago. Accounting, Organizations and Society, 25: 631–59.
9. Bait-El-Mal, MM, Smith, CH, and Taylor, ME. (1973). The development of accounting in Libya. International Journal of Accounting, 8: 83–101.
10. Bakar MM, (1997) Accounting and the economic development of oil and gas in Libya: historical review, theoretical analysis and empirical investigation Unpublished PhD thesis, University of Dundee UK
11. Baydoun, N, and Willett, R. (2000). Islamic corporate reports. Abacus, 36 (1): 71–90.
12. Bigg WW, (1970) Cost Accounting London MacDonald and Evans
13. Bodnar GH, (1980) Accounting Information Systems Boston MA Allyn & Bacon
14. Buzied MM, (1998) Enterprise accounting and its context of operation: the case of Libya Unpublished PhD thesis, University of Durham UK
15. Central Bank of Libya (1994) Economic Bulletin 34 1st Quarter Tripoli Research and Statistics Department
16. Central Bank of Libya (1995) Economic Bulletin 35 1st Quarter Tripoli Research and Statistics Department
17. Central Bank of Libya (1998) Economic Bulletin 38 1st Quarter Tripoli Research and Statistics Department
18. Central Bank of Libya (2001a) Economic Bulletin 41 1st Quarter Tripoli Research and Statistics Department
19. Central Bank of Libya (2001b) Economic Bulletin 41 2nd Quarter Tripoli Research and Statistics Department
20. Deppe, LA, Sonderegger, EO, Stice, JD, Clark, DE, and Streuling, GF. (1991). Emerging competencies for the practice of accounting. Journal of Accounting Education, 9 (2): 257–90.
21. Dewing, IP, and Russell, PO. (1998). Accounting education and research: Zeff's warnings reconsidered. British Accounting Review, 30 (3): 291–312.
22. Dou K, Domuan F, (1979) Accounting According to the Green Book's Philosophy of the Partners, Not Wage Workers Tripoli Public Firm of Publication and Distribution
23. Dou K, Domuan F, (1983) An Introduction to Financial Accounting Tripoli Public Firm of Publication and Distribution
24. Drury C, (1983) Management and Cost Accounting 1st edn. London Chapman and Hall
25. El-Sharif Y, Bait-El-Mal M, Ehshad Y, (1995) Principles of Financial Accounting Benghazi Garyounis University Publications
26. Enthoven AJH, (1981) Accounting Education in Economic Development Management Amsterdam North-Holland
27. Flaherty RE, Diamond MA, (1996) Position and Issues Statements of the Accounting Education Change Commission Accounting Education Change Commission and American Accounting Association (Accounting Education Series, Vol. No. 13) Sarasota FL American Accounting Association
28. Ganous S, Tabouli B, Shembesh A, Al-Hamali A, Barasi O, AL-Mahdawi M, Abou-Snina M, Sheredi A, (1994) Libya: the Revolution in 25 years (in Arabic). Tripoli General People's Committee for Information and Culture
29. Ganous S, Tabouli B, Shembesh A, Al-Hamali A, Barasi O, AL-Mahdawi M, Abou-Snina M, Sheredi A, (1999) Libya: the Revolution in 30 years (in Arabic). Tripoli General People's Committee for Information and Culture
30. Gao SS, (1995) Accounting education and practice in China–perceived problems and solutions In J. Blake and S.S. Gao (eds) Perspectives on Accounting and Finance in China pp. 299–318 London Routledge
31. Garyounis University (1972) Prospectus of Garyounis University Benghazi Garyounis University
32. Garyounis University (1976) Prospectus of Garyounis University Benghazi Garyounis University
33. Garyounis University (1979) Prospectus of Garyounis University Benghazi Garyounis University
34. Garyounis University (1994) Prospectus of Garyounis University Benghazi Garyounis University
35. Garyounis University (2002) Prospectus of Garyounis University Benghazi Garyounis University
36. Hajaj A, Saeud K, (1989) Auditing Between Theory and Practice Saudi Arabia Dar Al-Marek for Publication
37. Helmkamp JG, Imdieke LF, Smith RE, (1983) Principles of Accounting New York John Wiley
38. Holwa R, (1992) Accounting Theory Syria Haleb University
39. International Bank for Reconstruction and Development (1960) Economic Development of Libya Baltimore MD Johns Hopkins
40. International Federation of Accountants (1996) Prequalification Education, Tests of Professional Competence and Practical Experience of Professional Accountants (International Education Guideline No. 9). New York IFAC
41. International Federation of Accountants (2003) International Standard for Professional Accountants New York International Federation of Accountants, Education Committee October
42. Karim RA, (1995) The nature and rationale of a conceptual framework for financial reporting by Islamic banks Accounting and Business Research 25 100 Autumn, 285 300
43. Kilani A, (1990) The Link Between Accounting and Economic and Social Development Needs (Dirasat in Economic and Business Vol.2, No.1). Benghazi University of Garyounis, Faculty of Economics Research Unit
44. Kilani KA, (1988) The evolution and status of accounting in Libya Unpublished PhD thesis, Hull University UK
45. Libyan Association of Accountants and Auditors (2002) Membership Record Tripoli LAAA
46. Libyan Commercial, Industrial and Agricultural Chamber (2002) Annual Report Tripoli LCIAC
47. Mautz K, Sharaf H, (1961) The Philosophy of Auditing Sarasota FL American Accounting Association
48. Melancon, BC. (1998). The changing strategy for the profession, the CPA and the AICPA: what this means for the education community. Accounting Horizons, 12: 397–406.
49. Needles, BE, Cascini, K, Krylova, T, and Moustafa, M. (2001). Strategy for implementation of IFAC International Education Guideline No. 9: ‘Prequalification Education, Tests of Professional Competence and Practical Experience of Professional Accountants’: A task force report of the International Association for Accounting Education and Research (IAAER). Journal of International Financial Management and Accounting, 12 (3): 317–53.
50. Niswonger CR, Fess PE, (1977) Accounting Principle 12th edn. Cincinnati OH South-Western
51. Puxty, A, Sikka, P, and Willmott, H. (1994). (Re) forming the circle: education, ethics and accountancy practices. Accounting Education: an international journal, 3 (1): 77–92.
52. Qathafi MA, (1981) Green Book Tripoli Public Establishment for Publishing, Advertising and Distribution
53. Secretariat of Planning (1980) Five-Year Development Plan 1981/85 Tripoli Secretariat of Planning
54. Stanford Research Institute (1969) Area Handbook for Libya Washington DC US Government Printing Office
55. Sundem, GL, and Williams, DZ. (1992). Changes in accounting education: preparing for the twenty-first century. Accounting Education: an international journal, 1 (1): 55–61.
56. Tan, MM, Pang, YH, and Foo, SL. (1994). Accounting education and practice: the Singapore Experience. International Journal of Accounting, 29 (2): 161–83.
57. Wallace, RSO. (1990). Accounting in developing countries: a review of the literature. Research in Third World Accounting, 1: 3–54.
58. Wallace, RSO, and Briston, RJ. (1993). Improving the accounting infrastructure in developing countries. Research in Third World Accounting, 2: 201–24.
59. Wijewardena, H, and Yapa, S. (1998). Colonialism and accounting education in developing countries: the experiences of Singapore and Sri Lanka. International Journal of Accounting, 33 (2): 269–81.
60. Yapa, PWS. (2000). University–profession partnership in accounting education: the case of Sri Lanka. Accounting Education: an international journal, 9 (3): 297–307.
61. Zaid, OA. (2000). The appointment qualifications of Muslim accountants in the Middle Ages. Accounting Education: an international journal, 9 (4): 329–42.