Preparing students for the workplace in developing countries: a study of accounting education in Libya

References

• Abayadeera, N., Mihret, D. G., & Hewa Dulige, J. (2018). Teaching effectiveness of non-native English-speaking teachers in business disciplines: Intercultural communication apprehension and ethnocentrism. Accounting Education, 27(2), 183–207. https://doi.org/https://doi.org/10.1080/09639284.2017.1414616
   Web of Science ®Google Scholar
• Abbott, J., & Palatnik, B. R. (2018). Students’ perceptions of their first accounting class: Implications for instructors. Accounting Education, 27(1), 72–93. https://doi.org/https://doi.org/10.1080/09639284.2017.1381032
   Web of Science ®Google Scholar
• Abdullah, I., Brink, A. G., Eller, C. K., & Gouldman, A. (2016). Pedagogical training in Ph.D. programs: How does accounting compare to similar disciplines? In Advances in accounting education: Teaching and curriculum innovations (pp. 111–145). Emerald.
   Google Scholar
• Abider, J. (2016). Financing policy for higher education and the role of the private sector in Libya [PhD thesis, University of East Anglia]. https://ueaeprints.uea.ac.uk/id/eprint/59213/1/2016AbiderJAPhD.pdf
   Google Scholar
• Abod-her, S. (2013). Impacts of globalisation and awareness of higher education policy in adoption and use of ICT in Libyan universities [Doctoral thesis, University of Huddersfield]. http://eprints.hud.ac.uk/id/eprint/19035/
   Google Scholar
• Adler, R. (2012). The state of accounting education scholarship in New Zealand. Accounting Education, 21(6), 545–563. https://doi.org/https://doi.org/10.1080/09639284.2012.725635
   Google Scholar
• Adler, R., & Milne, M. J. (1997). Translating ideals into practice: An examination of international accounting bodies’ calls for curriculum changes and New Zealand tertiary institutions’ assessment methods. Accounting Education, 6(2), 109–124. https://doi.org/https://doi.org/10.1080/096392897331523
   Google Scholar
• Agami, A. M., & Alkafaji, Y. A. (1987). Accounting education in selected Middle Eastern countries. International Journal of Accounting Education and Research, 23(1), 145–167.
   Google Scholar
• Ahmad, N., & Gao, S. (2004). Changes, problems and challenges of accounting education in Libya. Accounting Education, 13(3), 365–390. https://doi.org/https://doi.org/10.1080/0963928042000273825
   Google Scholar
• Akathaporn, P., Novin, A. M., & Abdolmohammadi, M. J. (1993). Accounting education and practice in Thailand: Perceived problems and effectiveness of enhancement strategies. International Journal of Accounting, 28(3), 259–272.
   Google Scholar
• Al Mallak, M. A., Tan, L. M., & Laswad, F. (2020). Generic skills in accounting education in Saudi Arabia: Students’ perceptions. Asian Review of Accounting, 28(3), 395–421. https://doi.org/https://doi.org/10.1108/ARA-02-2019-0044
   Web of Science ®Google Scholar
• Albrecht, W. S., & Sack, R. J. (2000). Accounting education: Charting the course through a perilous future (Vol. 16). American Accounting Association.
   Google Scholar
• Aldamen, H., Alkhateeb, H., Kercher, K., Duncan, K., & Hollindale, J. (2021). Core competencies for the global workplace: A cross-cultural and skill-based simulation project in accounting. Accounting Education. https://doi.org/https://doi.org/10.1080/09639284.2021.1906719
   Google Scholar
• Alfatiemy, M. M., Norwani, N. M., & Yusof, R. (2012). The impact of teaching resources on the use of different teaching methods: Libyan accounting graduates’ perceptions. International Journal of Economics, Business and Management Studies, 1(3), 76–85.
   Google Scholar
• Alferjani, M., Mirshekary, S., Dellaportas, S., Mihret, D., & Yaftian, A. (2018). Development of accounting regulatory institutions in Libya (1951–2006). Accounting Research Journal, 31(2), 267–283. https://doi.org/https://doi.org/10.1108/ARJ-01-2015-0007
   Web of Science ®Google Scholar
• Ali, N., Jusof, K., Ali, S., Mokhtar, N., & Salamat, A. S. A. (2009). The factors influencing students’ performance at Universiti Teknologi MARA Kedah, Malaysia. Management Science and Engineering, 3(4), 81–90. https://doi.org/https://doi.org/10.3968/j.mse.1913035X20090304.010
   Google Scholar
• Anis, A. (2017). Auditors’ and accounting educators’ perceptions of accounting education gaps and audit quality in Egypt. Journal of Accounting in Emerging Economies, 7(3), 337–351. https://doi.org/https://doi.org/10.1108/JAEE-08-2016-0070
   Web of Science ®Google Scholar
• Apostolou, B., Dorminey, J. W., Hassell, J. M., & Hickey, A. (2019). Accounting education literature review (2018). Journal of Accounting Education, 47, 1–27. https://doi.org/https://doi.org/10.1016/j.jaccedu.2019.02.001
   Google Scholar
• Apostolou, B., Dorminey, J. W., Hassell, J. M., & Rebele, J. E. (2015). Accounting education literature review (2013–2014). Journal of Accounting Education, 33(2), 69–127. https://doi.org/https://doi.org/10.1016/j.jaccedu.2015.04.001
   Google Scholar
• Apostolou, B., Dorminey, J. W., Hassell, J. M., & Rebele, J. E. (2016). Accounting education literature review (2015). Journal of Accounting Education, 35, 20–55. https://doi.org/https://doi.org/10.1016/j.jaccedu.2016.03.002
   Google Scholar
• Apostolou, B., Dorminey, J. W., Hassell, J. M., & Rebele, J. E. (2017). Accounting education literature review (2016). Journal of Accounting Education, 39, 1–31. https://doi.org/https://doi.org/10.1016/j.jaccedu.2017.03.001
   Google Scholar
• Apostolou, B., Dorminey, J. W., Hassell, J. M., & Rebele, J. E. (2018). Accounting education literature review (2017). Journal of Accounting Education, 43, 1–23. https://doi.org/https://doi.org/10.1016/j.jaccedu.2018.02.001
   Google Scholar
• Apostolou, B., Dorminey, J. W., Hassell, J. M., & Watson, S. F. (2013). Accounting education literature review (2010–2012). Journal of Accounting Education, 31(2), 107–161. https://doi.org/https://doi.org/10.1016/j.jaccedu.2013.03.001
   Google Scholar
• Apostolou, B., & Gammie, E. (2014). The role of accreditation in accounting education and training. In R. M. S. Wilson (Ed.), The Routledge companion to accounting education (pp. 652–672). Routledge.
   Google Scholar
• Apostolou, B., Hassell, J. M., Rebele, J. E., & Watson, S. F. (2010). Accounting education literature review (2006–2009). Journal of Accounting Education, 28(3), 145–197. https://doi.org/https://doi.org/10.1016/j.jaccedu.2011.08.001
   Google Scholar
• Bampton, R., & Cowton, C. J. (2002). The e-interview [27 paragraphs]. Forum Qualitative Sozialforschung / Forum: Qualitative Social Research, 3(2), Art. 9. https://doi.org/https://doi.org/10.17169/fqs-3.2.848
   Google Scholar
• Baxter, R. J., & Thibodeau, J. C. (2011). Does the use of intelligent learning and assessment software enhance the acquisition of financial accounting knowledge? Issues in Accounting Education, 26(4), 647–656. https://doi.org/https://doi.org/10.2308/iace-50052
   Google Scholar
• Bell, E., Bryman, A., & Harley, B. (2018). Business research methods (5th ed.). Oxford University Press.
   Google Scholar
• Benny, M., & Hughes, E. C. (1977). Of sociology and the interview. In M. Bulmer (Ed.), Sociological research methods (pp. 233–242). Macmillan.
   Google Scholar
• Braun, V., & Clarke, V. (2006). Using thematic analysis in psychology. Qualitative Research in Psychology, 3(2), 77–101. https://doi.org/https://doi.org/10.1191/1478088706qp063oa
   Google Scholar
• Bryman, A. (2001). Social research methods. Oxford University Press.
   Google Scholar
• Bui, B., Hoang, H., Phan, D. P. T., & Yapa, P. W. (2017). Governance and compliance in accounting education in Vietnam – case of a public university. Accounting Education, 26(3), 265–290. https://doi.org/https://doi.org/10.1080/09639284.2017.1286603
   Web of Science ®Google Scholar
• Bui, B., & Porter, B. (2010). The expectation-performance gap in accounting education: An exploratory study. Accounting Education: An International Journal, 19(1–2), 23–50. https://doi.org/https://doi.org/10.1080/09639280902875556
   Google Scholar
• Buzied, M. M. (1998). Enterprise accounting and its context of operation: The case of Libya [Doctoral thesis, Durham University]. http://etheses.dur.ac.uk/1652/
   Google Scholar
• Campbell, J. E., & Hill, M. C. (2007). Using a systems methodology to implement an assurance of learning process. In Advances in accounting education teaching and curriculum innovations (pp. 235–260). Emerald.
   Google Scholar
• Cowton, C. J. (2021). Accounting ethics in the undergraduate curriculum and the impact of professional accreditation. In A. J. Costa & M. M. Pinheiro (Eds.), Accounting ethics education: Making ethics real (pp. 64–79). Routledge.
   Google Scholar
• Crawford, L., Helliar, C., & Monk, E. A. (2011). Generic skills in audit education. Accounting Education: An International Journal, 20(2), 115–131. https://doi.org/https://doi.org/10.1080/09639284.2011.557487
   Google Scholar
• Dacin, M. T., Goodstein, J., & Scott, W. R. (2002). Institutional theory and institutional change: Introduction to the special research forum. Academy of Management Journal, 45(1), 45–56. https://doi.org/https://doi.org/10.5465/amj.2002.6283388
   Web of Science ®Google Scholar
• Davis, A. B., Rand, R., & Seay, R. (2016). Remote proctoring: The effect of proctoring on grades. In Advances in accounting education: Teaching and curriculum innovations (pp. 23–50). Emerald.
   Google Scholar
• Deakin, H., & Wakefield, K. (2013). Skype interviewing: Reflections of two PhD researchers. Qualitative Research, 14(5), 603–616. https://doi.org/https://doi.org/10.1177/1468794113488126
   Web of Science ®Google Scholar
• DeBerg, C. L., & Chapman, K. J. (2012). The first course in accounting: An assessment program based on student learning outcomes and alternative pedagogies. In Advances in accounting education: Teaching and curriculum innovations (pp. 1–21). Emerald.
   Google Scholar
• Denzin, N. K., & Lincoln, Y. S. (1998). Collecting and interpreting qualitative materials. Sage.
   Google Scholar
• DiMaggio, P. J., & Powell, W. W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review, 48(2), 147–160. https://doi.org/https://doi.org/10.2307/2095101
   Web of Science ®Google Scholar
• Etherington, L. D., & Richardson, A. (1994). Institutional pressures on university accounting education in Canada. Contemporary Accounting Research, 10(S1), 141–162. https://doi.org/https://doi.org/10.1111/j.1911-3846.1994.tb00426.x
   Google Scholar
• Faugier, J., & Sargeant, M. (1997). Sampling hard to reach populations. Journal of Advanced Nursing, 26(4), 790–797. https://doi.org/https://doi.org/10.1046/j.1365-2648.1997.00371.x
   PubMed Web of Science ®Google Scholar
• Gallhofer, S., Haslam, J., & Kamla, R. (2009). Educating and training accountants in Syria in a transition context: Perceptions of accounting academics and professional accountants. Accounting Education: An International Journal, 18(4–5), 345–368. https://doi.org/https://doi.org/10.1080/09639280903157988
   Google Scholar
• Gonzalez, J. M. G., Arquero Montaño, J. L., & Hassall, T. (2009). Pressures and resistance to the introduction of skills in business administration and accounting education in Spain: A new institutional theory analysis. Journal of Vocational Education and Training, 61(1), 85–102. https://doi.org/https://doi.org/10.1080/13636820902820071
   Google Scholar
• González, J. M. G., & Hassall, T. (2009). The changes to accounting education and accounting educators as a result of changes in the Spanish university system: A case study using an institutional theory approach. International Journal of Management Education, 7(3), 13–25. https://doi.org/https://doi.org/10.3794/ijme.73.246
   Google Scholar
• Guney, Y. (2009). Exogenous and endogenous factors influencing students’ performance in undergraduate accounting modules. Accounting Education, 18(1), 51–73. https://doi.org/https://doi.org/10.1080/09639280701740142
   Google Scholar
• Hammour, H. (2018). Influence of the attitudes of Emirati students on their choice of accounting as a profession. Accounting Education, 27(4), 433–451. https://doi.org/https://doi.org/10.1080/09639284.2018.1490913
   Web of Science ®Google Scholar
• Hampden-Turner, C., & Trompenaars, F. (2015). Nine visions of capitalism: Unlocking the meanings of wealth creation. Infinite Ideas.
   Google Scholar
• Hassall, T., Joyce, J., Arquero Montaño, J. L., & Donoso Anes, J. A. (2005). Priorities for the development of vocational skills in management accountants: A European perspective. Accounting Forum, 29(4), 379–394. https://doi.org/https://doi.org/10.1016/j.accfor.2005.03.002
   Google Scholar
• Healy, M., McCutcheon, M., & Doran, J. (2014). Student views on assessment activities: Perspectives from their experience on an undergraduate programme. Accounting Education: An International Journal, 23(5), 467–482. https://doi.org/https://doi.org/10.1080/09639284.2014.949802
   Google Scholar
• Hill, M. C. (1998). Class size and student performance in introductory accounting courses: Further evidence. Issues in Accounting Education, 13(1), 47–64.
   Google Scholar
• Hofstede, G., Hofstede, G. J., & Minkov, M. (2015). Cultures and organizations: Pyramids, machines, markets, and families: Organizing across nations. In J. Ott, J. Shafritz, & Y. Jang (Eds.), The classics of organization theory (pp. 314–333). Cengage Learning.
   Google Scholar
• Holt, A. (2010). Using the telephone for narrative interviewing: A research note. Qualitative Research, 10(1), 113–121. https://doi.org/https://doi.org/10.1177/1468794109348686
   Web of Science ®Google Scholar
• Kalifa, A. M., Triyuwono, I., & Djamhuri, A. (2016). The accounting education in Libyan universities after Libyan revolution of 2011. International Journal of Accounting and Business Society, 23(2), 70–86.
   Google Scholar
• Kenan, T., Pislaru, C., & Elzawi, A. (2011). Comparing the impact of e-learning and ICT in higher education institutions in Libya and United Kingdom [Paper presentation]. International Conference on Education, Informatics and Cybernetics (icEIC) Conference. https://www.researchgate.net/publication/277220577_Comparing_the_impact_of_E-learning_and_ICT_in_Higher_Education_institutions_in_Libya_and_United_Kingdom
   Google Scholar
• Khan, T., Kend, M., & Robertson, S. (2016). Use of social media by university accounting students and its impact on learning outcomes. Accounting Education, 25(6), 534–567. https://doi.org/https://doi.org/10.1080/09639284.2016.1230880
   Web of Science ®Google Scholar
• Kirtley, O. F., & Choudhury, F. (2016). Trust and integrity: The accountancy profession’s call for action by the G-20. IFAC.
   Google Scholar
• Kotb, A., & Chabrak, N. (2018). Accounting education in the Middle East and North Africa (MENA). Accounting Education, 27(5), 547–547. https://doi.org/https://doi.org/10.1080/09639284.2018.1514790
   Web of Science ®Google Scholar
• Laughlin, R. (1995). Empirical research in accounting: Alternative approaches and a case for ‘middle-range’ thinking. Accounting, Auditing & Accountability Journal, 8(1), 63–87. https://doi.org/https://doi.org/10.1108/09513579510146707
   Google Scholar
• Maali, B., & Al-Attar, A. M. (2020). Accounting curricula in universities and market needs: The Jordanian case. SAGE Open, 10(1). https://doi.org/https://doi.org/10.1177/2158244019899463
   Google Scholar
• Maatoug, A. G. S. (2014). Accounting education in Libya: An institutional perspective [PhD thesis, University of Dundee]. Retrieved August 12, 2020, from https://discovery.dundee.ac.uk/en/studentTheses/accounting-education-in-libya
   Google Scholar
• Mah'd, O. A., & Mardini, G. H. (2020). The quality of accounting education and the integration of the international education standards: Evidence from Middle Eastern and North African countries. Accounting Education. https://doi.org/https://doi.org/10.1080/09639284.2020.1790020
   Google Scholar
• Mann, C., & Stewart, F. (2000). Internet communication and qualitative research: A handbook for researching online. Sage.
   Google Scholar
• Marriott, N., Stoner, G., Fogarty, T., & Sangster, A. (2014). Publishing characteristics, geographic dispersion and research traditions of recent international accounting education research. British Accounting Review, 46(3), 264–280. https://doi.org/https://doi.org/10.1016/j.bar.2013.11.003
   Web of Science ®Google Scholar
• Marriott, P., & Marriott, N. (2003). Are we turning them on? A longitudinal study of undergraduate accounting students’ attitudes towards accounting as a profession. Accounting Education, 12(2), 113–133. https://doi.org/https://doi.org/10.1080/0963928032000091738
   Google Scholar
• Mattar, D. M., & El Khoury, R. M. (2013). Identical instructor, different teaching methodologies: Contrasting outcomes. Advances in Accounting Education: Teaching and Curriculum Innovations, 14, 193–212. https://doi.org/https://doi.org/10.1108/S1085-4622(2013)0000014015
   Google Scholar
• Meyer, J. W., & Scott, W. R. (1992). Organizational environments: Ritual and rationality. Sage.
   Google Scholar
• Miihkinen, A., & Virtane, T. (2018). Development and application of assessment standards to advanced written assignments. Accounting Education, 27(2), 121–159. https://doi.org/https://doi.org/10.1080/09639284.2017.1396480
   Web of Science ®Google Scholar
• Moll, J., Burns, J., & Major, M. (2006). Institutional theory in accounting research. In Z. Hoque (Ed.), Methodological issues in accounting research (pp. 183–206). Spiramus.
   Google Scholar
• Musbah, A., Cowton, C. J., & Tyfa, D. (2016). The role of individual variables, organizational variables and moral intensity dimensions in Libyan management accountants’ ethical decision making. Journal of Business Ethics, 134(3), 335–358. https://doi.org/https://doi.org/10.1007/s10551-014-2421-3
   Web of Science ®Google Scholar
• Nelson, I. T. (1995). What's new about accounting education change? An historical perspective on the change movement. Accounting Horizons, 9(4), 62–75.
   Google Scholar
• Novin, A. M., & Saghafi, A. (1994). Enhancing accounting education in developing countries: The case of Iran. In J. O. Burns (Ed.), Accounting education for the 21st century (pp. 134–137). http://www.sciencedirect.com/science/article/pii/B978008042405750023X
   Google Scholar
• Paisey, C., & Paisey, N. J. (2004). Professional education and skills: Liberalising higher education for the professions in the United Kingdom. Research in Post-Compulsory Education, 9(2), 161–182. https://doi.org/https://doi.org/10.1080/13596740400200173
   Google Scholar
• Pincus, K. V., Stout, D. E., Sorensen, J. E., Stocks, K. D., & Lawson, R. A. (2017). Forces for change in higher education and implications for the accounting academy. Journal of Accounting Education, 40, 1–18. https://doi.org/https://doi.org/10.1016/j.jaccedu.2017.06.001
   Google Scholar
• Rebele, J. E., Apostolou, B., Buckless, F. A., Hassell, J. M., Paquette, L. R., & Stout, D. E. (1998). Accounting education literature review (1991–1997), part II: Students, educational technology, assessment and faculty issues. Journal of Accounting Education, 16(2), 179–245. https://doi.org/https://doi.org/10.1016/S0748-5751(98)00010-4
   Google Scholar
• Reid, M., & Barrington, H. A. (1997). Training interventions: Managing employee development. Institute of Personnel and Development.
   Google Scholar
• Rowan, B., & Miskel, C. G. (1999). Institutional theory and the study of educational organizations. Handbook of Research on Educational Administration, 2, 359–383.
   Google Scholar
• Saville, H. (2007). International education standards for professional accountants (IESs). Accounting Education: An International Journal, 16(1), 107–113. https://doi.org/https://doi.org/10.1080/09639280601180829
   Google Scholar
• Sayed, N., & Lento, C. (2016). Accounting professors’ perceptions of academic dishonesty: Motivations, controls and the impact of technology. Accounting Educators’ Journal, 26(special edition), 65–87.
   Google Scholar
• Scott, W. R. (2001). Institutions and organizations. Sage.
   Google Scholar
• Seng, D. (2009). Accounting education in Cambodia. International Journal of Accounting Research, 4(2), 43–55.
   Google Scholar
• Seow, P. S., Pan, S. C., & Tay, S. W. (2014). Revisiting the determinants of students’ performance in an undergraduate accountancy degree programme in Singapore. Global Perspectives on Accounting Education, 11, 1–24.
   Google Scholar
• Smith, K. J., Marshall, P. D., Dombrowski, R. F., & Garner, R. M. (2012). Accounting faculty perceptions of the influence of educational and work experiences on their performance as educators. Accounting Educators’ Journal, 22, 73–91.
   Google Scholar
• Steenkamp, N., & Roberts, R. (2016). Unethical practices in response to poor student quality: An Australian perspective. Accounting Educators’ Journal, 26, 89–119.
   Google Scholar
• Stoner, G., & Milner, M. (2010). Embedding generic employability skills in an accounting degree: Development and impediments. Accounting Education: An International Journal, 19(1–2), 123–138. https://doi.org/https://doi.org/10.1080/09639280902888229
   Google Scholar
• Street, D. L., Baril, C. P., & Benke, R. L. (1993). Research, teaching, and service in promotion and tenure decisions of accounting faculty. Journal of Accounting Education, 11(1), 43–60. https://doi.org/https://doi.org/10.1016/0748-5751(93)90017-D
   Google Scholar
• Thibodeau, J. C., Levy, E., & Osterheld, K. K. (2012). A supplementary evening program for students in the introductory financial accounting course. In Advances in accounting education: Teaching and curriculum innovations (pp. 23–40). Emerald.
   Google Scholar
• Tsamenyi, M., Cullen, J., & González, J. (2006). Changes in accounting and financial information system in a Spanish electricity company: A new institutional theory analysis. Management Accounting Research, 17(4), 409–432. https://doi.org/https://doi.org/10.1016/j.mar.2006.02.002
   Google Scholar
• Vogt, W. P. (1993). Dictionary of statistics and methodology: A non-technical guide for the social sciences. Sage.
   Google Scholar
• Watson, S. F., Apostolou, B., Hassell, J. M., & Webber, S. A. (2003). Accounting education literature review (2000–2002). Journal of Accounting Education, 21(4), 267–325. https://doi.org/https://doi.org/10.1016/j.jaccedu.2003.09.003
   Google Scholar
• Watty, K., McKay, J., & Ngo, L. (2016). Innovators or inhibitors? Accounting faculty resistance to new educational technologies in higher education. Journal of Accounting Education, 36, 1–15. https://doi.org/https://doi.org/10.1016/j.jaccedu.2016.03.003
   Google Scholar
• Watty, K., Sugahara, S., Abayadeera, N., & Perera, L. (2013). Developing a global model of accounting education and examining IES compliance in Australia, Japan, and Sri Lanka. Accounting Education, 22(5), 502–506. https://doi.org/https://doi.org/10.1080/09639284.2013.824199
   Google Scholar
• Webb, J., & Chaffer, C. (2016). The expectation performance gap in accounting education: A review of generic skills development in UK accounting degrees. Accounting Education, 25(4), 349–367. https://doi.org/https://doi.org/10.1080/09639284.2016.1191274
   Web of Science ®Google Scholar
• World Bank. (2015). The Middle East and North Africa. Retrieved September 30, 2015, from http://www.worldbank.org/en/region/mena
   Google Scholar
• Yisau, A. B., & Rashidat, T. (2012). Accounting education in Nigeria: A need for synergy. British Journal of Economics, Finance and Management Sciences, 4(1), 60–76.
   Google Scholar
• Zhang, G., Boyce, G., & Ahmed, K. (2014). Institutional changes in university accounting education in post-revolutionary China: From political orientation to internationalization. Critical Perspectives on Accounting, 25(8), 819–843. https://doi.org/https://doi.org/10.1016/j.cpa.2013.10.007
   Web of Science ®Google Scholar