Governmental accounting education in Libyan universities: an exploratory study

Prof. Nassr Saleh Mohamad Ahmad
Open University, Tripoli
Libya
Email: nassr_ahmad@nsca.com.ly
Mohamad Kais Adel Al-Gnbri
Libyan Academy, Tripoli
Libya
Email: moh.ali_std@academy.edu.ly

Purpose: The aim of this investigation is to assemble a ‘snap-shot’ of the current state of governmental accounting education in Libyan universities by examining if and how governmental accounting is taught in university undergraduate and postgraduate courses.

Methodology: A content analysis is undertaken to gather the data for this research study. A systematic analysis to identify specific governmental accounting content in university courses is determined to be the most appropriate research technique to gain a preliminary understanding of the extent of governmental accounting education.

Findings: Currently there is limited teaching of governmental accounting in Libyan universities. The accounting curriculum has not matched the level of importance of the public sector in Libya. It appears that there is a significant disparity between the dominant of public sector in Libya and accounting students’ knowledge of such sector.

Limitations: Although this study explored the extent of governmental accounting content in university courses, further research is required with public sector employers and recent graduates working in such sector to examine the extent to which their university studies prepared them for work in the public sector and identify what gaps, if any, need to be addressed in the core curriculum of accounting courses.

Contribution: It could help policy makers to undertake some serious policy to build up the needed match between university’s outcomes and the dominant of public sector in Libyan economy.

Keywords: Governmental Accounting, Libyan University, Content Analysis, Accounting Curriculum, Public sector.

Type of Paper: An Exploratory Study.