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development and update of the accounting curriculum, syllabus and textbooks in Libyan universities leading to an outdated syllabus that is irrelevant to the needs of Libyan accounting students or to the profession.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.
","abstract_html":"<p>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.</p><p>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.</p>","abstract_has_math":false,"creators":["Maatoug, Abubaker Gium Saad"],"institution":"University of Dundee","degree_name":"Doctor of Philosophy","degree_level":"Doctoral Thesis","degree_discipline":null,"degree_department":null,"school":null,"contributors":[],"advisors":["Crawford, Louise"],"committee_chairs":[],"committee_members":[],"year":2014,"date_issued":"2014","date_published":"2014","updated_at":"2026-07-24T02:07:52Z","subjects":["Accounting Education","Libya","Institutional Theory"],"languages":["eng"],"rights":[],"rights_urls":[],"identifier_entries":[{"key":"dc:identifier","label":"Identifier","values":["oai:discovery.dundee.ac.uk:studenttheses/819cb01d-bbb9-4838-a076-7bea21936fd7"],"render_values":[{"text":"oai:discovery.dundee.ac.uk:studenttheses/819cb01d-bbb9-4838-a076-7bea21936fd7","href":null,"code":true}]}]},"links":{"outbound_url":"https://discovery.dundee.ac.uk/en/studentTheses/819cb01d-bbb9-4838-a076-7bea21936fd7","outbound_label":"Repository record","outbound_source":"dc:identifier"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:contributor.advisor","label":"Advisor","values":["Crawford, Louise"]},{"key":"dc:creator","label":"Author","values":["Maatoug, Abubaker Gium Saad"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date","label":"Dc Date","values":["2014"]},{"key":"dc:date.issued","label":"Date","values":["2014"]},{"key":"dc:publisher.institution","label":"Dc Publisher Institution","values":["University of Dundee"]},{"key":"dc:relation.isreferencedby","label":"Dc Relation Isreferencedby","values":["https://discovery.dundee.ac.uk/en/studentTheses/819cb01d-bbb9-4838-a076-7bea21936fd7"]},{"key":"dc:type","label":"Dc Type","values":["Thesis"]},{"key":"dc:type.qualificationlevel","label":"Dc Type Qualificationlevel","values":["Doctoral Thesis"]},{"key":"dc:type.qualificationname","label":"Dc Type Qualificationname","values":["Doctor of Philosophy"]}]},{"id":"subjects_keywords","label":"Subjects and Keywords","entries":[{"key":"dc:subject","label":"Dc Subject","values":["Accounting Education","Libya","Institutional Theory"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language","label":"Dc Language","values":["eng"]},{"key":"dc:rights.embargodate","label":"Dc Rights Embargodate","values":["2015-05-31"]},{"key":"dc:rights.embargoreason","label":"Dc Rights Embargoreason","values":["/dk/atira/pure/core/document/studentthesisembargoreason/publicationissues"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier","label":"Identifier","values":["oai:discovery.dundee.ac.uk:studenttheses/819cb01d-bbb9-4838-a076-7bea21936fd7","https://discovery.dundee.ac.uk/en/studentTheses/819cb01d-bbb9-4838-a076-7bea21936fd7"]},{"key":"dc:identifier.uri","label":"Identifier URI","values":["https://discovery.dundee.ac.uk/files/4769056/Maatoug_phd_2014.pdf"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description.abstract","label":"Abstract","values":["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.
"]},{"key":"dc:title","label":"Title","values":["Accounting Education in Libya: An Institutional Perspective"]}]}],"canonical_facts":{"dc:contributor.advisor":["Crawford, Louise"],"dc:creator":["Maatoug, Abubaker Gium Saad"],"dc:date":["2014"],"dc:date.issued":["2014"],"dc:description.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.
"],"dc:identifier":["oai:discovery.dundee.ac.uk:studenttheses/819cb01d-bbb9-4838-a076-7bea21936fd7","https://discovery.dundee.ac.uk/en/studentTheses/819cb01d-bbb9-4838-a076-7bea21936fd7"],"dc:identifier.uri":["https://discovery.dundee.ac.uk/files/4769056/Maatoug_phd_2014.pdf"],"dc:language":["eng"],"dc:publisher.institution":["University of Dundee"],"dc:relation.isreferencedby":["https://discovery.dundee.ac.uk/en/studentTheses/819cb01d-bbb9-4838-a076-7bea21936fd7"],"dc:rights.embargodate":["2015-05-31"],"dc:rights.embargoreason":["/dk/atira/pure/core/document/studentthesisembargoreason/publicationissues"],"dc:subject":["Accounting Education","Libya","Institutional Theory"],"dc:title":["Accounting Education in Libya: An Institutional Perspective"],"dc:type":["Thesis"],"dc:type.qualificationlevel":["Doctoral Thesis"],"dc:type.qualificationname":["Doctor of Philosophy"]},"updated_at":"2026-07-24T02:07:52Z"}