Accounting Education in Libya

: An Institutional Perspective

  • Abubaker Gium Saad Maatoug

    Student thesis: Doctoral ThesisDoctor of Philosophy

    Abstract

    Abstract
    This thesis employs a new institutional sociology perspective to investigate factors influencing accounting education practices in Libyan universities. For this purpose, two pieces of empirical work, a case study and an analysis of accounting textbooks used in Libyan universities, were conducted. The case study was undertaken at one Libyan university and included interviews of accounting academics, document analysis and observations. The findings of the case study informed the second part of the empirical work of this thesis analysing the accounting textbooks used in Libyan universities through interviews with accounting academics and a content analysis of accounting textbooks.

    The main findings of this thesis indicate that accounting education practices in Libyan universities are largely shaped by coercive pressure emanating from the Libyan political context and political regime and a lack of funding that has fundamentally transcended normative or mimetic isomorphism from international accounting education practices. The influence of this coercive pressure also has led to embedded institutional logic of having a second job and not conducting research as the dominant logic of Libyan accounting academics. Hence, there is a lack of a systematic development and update of the accounting curriculum, syllabus and textbooks in Libyan universities leading to an outdated syllabus that is irrelevant to the needs of Libyan accounting students or to the profession. In addition, the teaching methods adopted to deliver the accounting syllabus are traditional methods such as lectures and tutorials that are led by teachers with little interaction with students which limits the skills development of Libyan accounting students.

    Date of Award2014
    LanguageEnglish
    Awarding Institution
    • University of Dundee
    SupervisorChristine Helliar (Supervisor) & Louise Crawford (Supervisor)

    Keywords

    • Accounting Education
    • Libya
    • Institutional Theory

    Cite this

    Accounting Education in Libya: An Institutional Perspective
    Maatoug, A. G. S. (Author). 2014

    Student thesis: Doctoral ThesisDoctor of Philosophy