The reality of accounting education in Libyan universities and the extent of its compatibility with IES3

(An applied study on a sample of faculty members in the Accounting Department At the universities of Ajdabiya and Tobruk)

Abstract

The current study aims to shed the light on the fact of accounting education in Libyan Universities and its consistency with the international standard for accounting education No 3. To reach the wanted goal of this study both of the researchers used the descriptive analysis. Also, the questionnaire list was used for collecting the study data. The questionnaire was analyzed by the descriptive analytical method. About 21 questionnaires for members of accounting departments in Tobrok and Ejdabeiya Universities were analyzed. The study has proved the following results: according to the faculty members’ point of view the accounting education can develop the professional skills based on the international standard for accounting education No3 including the thinking skills, personal skills, practical skills, skills of connecting and communication, the systematic skills and the business administration. The accounting education program has mainly focused on scientific side. In addition it concerns with the thinking skills,personal skills, practical skills, skills of connecting and communication, the systematic skills and the business administration. The current study has recommended: The necessity of adopting international accounting education standards issued by quality assurance and performance evaluation offices in universities as real measurements for evaluating and approving the accounting program