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International Journal of Academic Research in Business and Social Sciences

Open Access Journal

ISSN: 2222-6990

Conceptual Framework to Examine the Influence of Factors on the Teaching Quality of Accounting from Accounting Students’ Perceptions in Libya

Abdesalam Elhatab, Haslinah Muhammad, Hasri Mustafa, Mohammad Noor Hisham Bin Osman, Rabee Shleag

http://dx.doi.org/10.6007/IJARBSS/v13-i8/18203

Open access

With the increasing number of Libyan faculty members being sent overseas for postgraduate studies and training for gaining new teaching practices and improving personal attributes, it is expected these academics will contribute to the development of the quality of teaching after returning to their country. Thus, it is logical to explore the impact of foreign training on the quality of teaching, including accounting teaching, in addition to other related factors. Therefore, this paper contributed to the research filed by exploring the direct and indirect impacts of factors on accounting teaching quality that may be explored through accounting students’ perceptions. The effects may be examined through studying the relationships of teaching experience, continuing professional development, and teaching styles on quality of accounting teaching. The indirect effects may be examined through studying these factors with the presence of two moderating factors: graduation place of a faculty member and experiential learning.
The current study contributes to the literature by presenting a conceptual framework for determining the moderating influences of both graduation place of faculty members and experiential learning on the relationships that teaching experience, continuing professional development, and teaching styles have with the quality of accounting teaching as determined from accounting students’ perceptions.