واقع مناهج التعليم المحاسبي في ضوء جودة مهنة المحاسبة ومعايير التعليم المحاسبي الدولية في البيئة الليبية

Abstract

           This research aims to identify the reality of accounting education curricula in light of the quality of the accounting profession and international accounting education standards in Libyan universities. The importance of the research is represented in the importance of paying attention to accounting education curricula in Libyan universities and updating them continuously to provide accounting cadres qualified with academic and professional qualifications to face developments and changes in the labor market, which is positively reflected in the quality of the accounting profession.                             

The research reached many results, the most important of which is that the accounting education curricula adopted at the Faculty of Economics in Sabratha include the superior knowledge required for practical practice, the accounting profession practitioners at Sabratha University are subject to international accounting education standards in performing the tasks assigned to them. The reality of accounting education curricula is also appropriate to the quality of the accounting profession at Sabratha University.                                                                                                                                    

 Accordingly, the researchers recommended updating the legislation regulating the accounting profession in Libya in light of international standards and requirements, so that the accounting profession keeps pace with the latest global developments, which contributes to improving its quality, and working on holding international forums and conferences organized at the university level to raise the level of accounting education in light of the quality of the accounting profession.