The Impact of Diverging Future Expectations of Faculty Members, Students, and Employers on the Development of Accounting Education Programs in Libyan Universities

Document Type : Original Article

Author

Assistant Professor, Department of Accounting, Faculty of Economics - University of Derna

Abstract

This study aims to conduct a comparative analysis of the perceptions of the three main stakeholder groups involved in the educational process: students (the inputs and outputs of the educational system), faculty members (the core processing unit of the educational system), and employers (the primary beneficiaries of educational outcomes). The study evaluates their views on the importance of a set of attributes related to accounting courses and the performance of Libyan universities in fulfilling these attributes. Using the Importance-Performance Analysis (IPA) model, the research assesses the perceptions of the three groups regarding these attributes and the effectiveness of accounting courses in meeting labor market demands. The IPA model helps identify gaps between highly important aspects and their actual performance. This comparison is particularly significant in revealing the strengths and weaknesses of the accounting education system from multiple perspectives (key stakeholders: students, faculty, and employers), providing actionable insights to enhance the quality of accounting curricula and align educational outcomes with labor market needs. Furthermore, the findings offer recommendations to strengthen the integration among educational process components, ensuring the quality and relevance of graduates to employer requirements.  

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