Changes, problems and challenges of accounting education in Libya

References

• 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 .
   Google Scholar
• 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 .
   Google Scholar
• Ainsworth , P . (2001) . Changes in accounting curricula: discussion and design . Accounting Education: an international journal , 10 ( 3 ) : 279 – 97 .
   Google Scholar
• Al-Hasey J Be Garbeua S Bait-El-Mal M (1988) Intermediate Accounting Benghazi Garyounis University Publications
   Google Scholar
• Al-Nage M (1992) Studies in Accounting Theory Egypt Al-Jala Al-Jeddah Library
   Google Scholar
• 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
   Google Scholar
• Anderson , L . (2001) . Muammar al-Qaddafi: the ‘King’ of Libya . Journal of International Affairs , 54 ( 2 ) : 515 – 17 .
   Google Scholar
• Annisette , M . (2000) . Imperialism and the professions: the education and certification of accountants in Trinidad and Tobago . Accounting, Organizations and Society , 25 : 631 – 59 .
   Web of Science ®Google Scholar
• Bait-El-Mal , MM , Smith , CH and Taylor , ME . (1973) . The development of accounting in Libya . International Journal of Accounting , 8 : 83 – 101 .
   Google Scholar
• 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the economic development of oil and gas in Libya: historical review, theoretical analysis and empirical investigation Unpublished PhD thesis, University of Dundee UK
   Google Scholar
• Baydoun , N and Willett , R . (2000) . Islamic corporate reports . Abacus , 36 ( 1 ) : 71 – 90 .
   Google Scholar
• Bigg WW (1970) Cost Accounting London MacDonald and Evans
   Google Scholar
• Bodnar GH (1980) Accounting Information Systems Boston MA Allyn & Bacon
   Google Scholar
• Buzied MM (1998) Enterprise accounting and its context of operation: the case of Libya Unpublished PhD thesis, University of Durham UK
   Google Scholar
• Central Bank of Libya (1994) Economic Bulletin 34 1st Quarter Tripoli Research and Statistics Department
   Google Scholar
• Central Bank of Libya (1995) Economic Bulletin 35 1st Quarter Tripoli Research and Statistics Department
   Google Scholar
• Central Bank of Libya (1998) Economic Bulletin 38 1st Quarter Tripoli Research and Statistics Department
   Google Scholar
• Central Bank of Libya (2001a) Economic Bulletin 41 1st Quarter Tripoli Research and Statistics Department
   Google Scholar
• Central Bank of Libya (2001b) Economic Bulletin 41 2nd Quarter Tripoli Research and Statistics Department
   Google Scholar
• 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 .
   Google Scholar
• Dewing , IP and Russell , PO . (1998) . Accounting education and research: Zeff's warnings reconsidered . British Accounting Review , 30 ( 3 ) : 291 – 312 .
   Google Scholar
• 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
   Google Scholar
• Dou K Domuan F (1983) An Introduction to Financial Accounting Tripoli Public Firm of Publication and Distribution
   Google Scholar
• Drury C (1983) Management and Cost Accounting 1st edn. London Chapman and Hall
   Google Scholar
• El-Sharif Y Bait-El-Mal M Ehshad Y (1995) Principles of Financial Accounting Benghazi Garyounis University Publications
   Google Scholar
• Enthoven AJH (1981) Accounting Education in Economic Development Management Amsterdam North-Holland
   Google Scholar
• 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
   Google Scholar
• 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
   Google Scholar
• 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
   Google Scholar
• 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
   Google Scholar
• Garyounis University (1972) Prospectus of Garyounis University Benghazi Garyounis University
   Google Scholar
• Garyounis University (1976) Prospectus of Garyounis University Benghazi Garyounis University
   Google Scholar
• Garyounis University (1979) Prospectus of Garyounis University Benghazi Garyounis University
   Google Scholar
• Garyounis University (1994) Prospectus of Garyounis University Benghazi Garyounis University
   Google Scholar
• Garyounis University (2002) Prospectus of Garyounis University Benghazi Garyounis University
   Google Scholar
• Hajaj A Saeud K (1989) Auditing Between Theory and Practice Saudi Arabia Dar Al-Marek for Publication
   Google Scholar
• Helmkamp JG Imdieke LF Smith RE (1983) Principles of Accounting New York John Wiley
   Google Scholar
• Holwa R (1992) Accounting Theory Syria Haleb University
   Google Scholar
• International Bank for Reconstruction and Development (1960) Economic Development of Libya Baltimore MD Johns Hopkins
   Google Scholar
• 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
   Google Scholar
• International Federation of Accountants (2003) International Standard for Professional Accountants New York International Federation of Accountants, Education Committee October
   Google Scholar
• 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
   Google Scholar
• 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
   Google Scholar
• Kilani KA (1988) The evolution and status of accounting in Libya Unpublished PhD thesis, Hull University UK
   Google Scholar
• Libyan Association of Accountants and Auditors (2002) Membership Record Tripoli LAAA
   Google Scholar
• Libyan Commercial, Industrial and Agricultural Chamber (2002) Annual Report Tripoli LCIAC
   Google Scholar
• Mautz K Sharaf H (1961) The Philosophy of Auditing Sarasota FL American Accounting Association
   Google Scholar
• 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 .
   Google Scholar
• 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 .
   Google Scholar
• Niswonger CR Fess PE (1977) Accounting Principle 12th edn. Cincinnati OH South-Western
   Google Scholar
• 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 .
   Google Scholar
• Qathafi MA (1981) Green Book Tripoli Public Establishment for Publishing, Advertising and Distribution
   Google Scholar
• Secretariat of Planning (1980) Five-Year Development Plan 1981/85 Tripoli Secretariat of Planning
   Google Scholar
• Stanford Research Institute (1969) Area Handbook for Libya Washington DC US Government Printing Office
   Google Scholar
• 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 .
   Google Scholar
• Tan , MM , Pang , YH and Foo , SL . (1994) . Accounting education and practice: the Singapore Experience . International Journal of Accounting , 29 ( 2 ) : 161 – 83 .
   Google Scholar
• Wallace , RSO . (1990) . Accounting in developing countries: a review of the literature . Research in Third World Accounting , 1 : 3 – 54 .
   Google Scholar
• Wallace , RSO and Briston , RJ . (1993) . Improving the accounting infrastructure in developing countries . Research in Third World Accounting , 2 : 201 – 24 .
   Google Scholar
• 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 .
   Google Scholar
• Yapa , PWS . (2000) . University–profession partnership in accounting education: the case of Sri Lanka . Accounting Education: an international journal , 9 ( 3 ) : 297 – 307 .
   Google Scholar
• Zaid , OA . (2000) . The appointment qualifications of Muslim accountants in the Middle Ages . Accounting Education: an international journal , 9 ( 4 ) : 329 – 42 .
   Google Scholar