Do Teaching Experience, Continuing Professional Development, and Teaching Styles Matter in Teaching Quality in Higher Education? Perception of Libyan Students at the University of Zawia

Despite an increasing number of Libyan lecturers sent abroad on government grants to enhance their education and contribute to the economic and social advancement of Libyan society, higher education in Libya faces numerous challenges, notably the low ranking of its universities. Libya's exclusion from global quality indices stems from various factors, including inadequate teaching quality, a prevalence of traditional teaching methodologies, and a misalignment between higher education outputs and the demands of the labor market.This study aims to explore the specific factors influencing the quality of accounting education from the perspective of students, focusing on teaching experience, continuing professional development, and teaching methodologies. A face-to-face questionnaire was administered to 281 accounting students purposively selected from 31 undergraduate classes at the University of Zawia in Libya. Descriptive and inferential statistics were analyzed using SPSS and SEM-PLS. The findings indicate a significant impact of these factors on teaching quality. However, contrary to student expectations, student-centered teaching styles were found to have an insignificant effect on teaching quality. This discrepancy suggests that while teacher-centered approaches may be perceived as effective by students, they fail to equip students with the necessary skills demanded by the


Introduction
By the conclusion of the 20th century and the onset of the 21st century, higher education experienced substantial transformations, driven by its crucial role in fostering both economic and societal progress (Tomlinson & Watermeyer, 2022;Karakaş et al., 2023).Various factors precipitated this shift, including the rise of the knowledge economy, advancements in technology, digitalization, recognition of lifelong learning, and the importance of human capital (Elatawneh et al., 2022).Consequently, higher education institutions find themselves under significant pressure to adapt and respond swiftly to the rapid changes unfolding in contemporary society.Ameli (2020) stressed the essentiality of ensuring quality education to equip nations with the requisite knowledge, skills, and competencies to tackle challenges brought about by globalization.As a consequence, the role of higher education institutions in fostering regional development has garnered increasing interest.There's a growing expectation for educational institutions to not only focus on education and research but also actively contribute to the economic, social, and cultural advancement of their regions (da Conceição Rego et al., 2023).To effectively achieve their objectives, universities are influenced by students who are increasingly seen as customers (Sunder, 2016).Consequently, failure to attract or satisfy students can have adverse effects on universities, including a decline in enrollment, funding, and overall institutional sustainability (Devinder & Datta, 2003;Calma & Dickson-Deane, 2020).The quality of graduates is intricately linked to the excellence of human resources, with particular emphasis on the proficiency of lecturers.Students' perception of quality is influenced by various factors, including lecturer performance and teaching effectiveness (Classy, 2015).Hence, the focus on teaching quality in higher education has become a prominent concern for researchers and practitioners alike (Sokoli & Koren, p. 445;Dongwe, 2018, p. 445).This heightened interest is fueled by factors such as international competition, student diversity, technological advancements, and increased demand for value for money, all of which underscore the importance of teaching quality in higher education.In this context, academic staff and lecturers play a significant role in upholding the professional standards of faculties (Awal, 2022, p. 47).Achieving these standards necessitates qualified academic staff and specialists who can guide students and graduates toward their goals.Qualifications for academic staff include rich teaching experience, notable teaching quality, and continuous professional development.These qualifications are vital for preparing students and graduates for the workforce, enabling them to contribute meaningfully and provide essential solutions that drive government success.Moreover, academic staff's cognition, opinions, and knowledge significantly influence the effectiveness of teaching techniques (Suwaed, 2011).Therefore, selecting qualified academic staff relies on their educational background, teaching experience, and ongoing professional development, particularly in fields like accounting that directly impact economic governance.Continuing professional development plays a crucial role in enhancing teaching quality and preparing students for the workforce.However, it's essential to translate the knowledge gained through professional development into practice for improved teaching performance and competence (Ochotorena, 2020).In contemporary educational settings, there's a growing demand for instructors to possess high levels of professional competency to effectively serve their students (Muzenda, 2013).Hence, continuous professional development can enhance teaching skills and positively impact student learning outcomes (Stout & Wygal, 2010).Previous studies have demonstrated the positive influence of ongoing professional development on teaching quality Vermunt (2014); Edwards et al (2015); Bates & Morgan (2018), emphasizing the need for instructors to continually enhance their skills and knowledge to meet the evolving needs of students and society.Teaching styles are another crucial factor influencing teaching quality.Educators must adapt their styles to students' needs and preferences, with both student-centered and teachercentered approaches offering advantages (Constantinides & Antoniades, 2022;González et al., 2018).While student-centered teaching styles have been lauded for their benefits, including increased student motivation and engagement, it's essential to recognize that no single teaching style is universally superior (Emaliana, 2017;Harmer, 2011).Therefore, this study aims to investigate the impact of both student-centered and teacher-centered teaching styles on accounting education quality at the University of Zawia in Libya.Despite government funding and support for higher education institutions in Libya, challenges persist in meeting educational standards.These challenges include a lack of qualified students and graduates, often attributed to teacher-centered approaches that may hinder teaching quality, thus impacting the production of qualified graduates.Hence, it's imperative to address teaching quality comprehensively to enhance educational outcomes in fields like accounting, crucial for economic governance.

Research Question and Hypothesis
The research question has been structured and refined based on the review of the related literature and the stated research problem is addressed as follows: 1. What is the effect of teaching experience on accounting teaching quality? 2. What is the effect of continuing professional development on accounting teaching quality? 3. What is the effect of student-centered teaching styles on accounting teaching quality? 4. What is the effect of teacher-centered teaching styles on accounting teaching quality?Therefore, the research hypothesis are addressed as follows H1.There is a significant relationship between Teaching Experience and Teaching Quality.H2.There is a significant relationship between Continuing Professional Development and Teaching Quality.H3i.There is a significant relationship between student-centred teaching styles and Teaching Quality.H3ii.There is a significant relationship between teacher-centred teaching styles and Teaching Quality.

Research Objective
This research aimed to investigate the direct effects of the factors consisting of, teaching experience, continuing professional development, and teaching styles (student-centred/ teacher-centered) influencing the teaching quality from accounting students' preception at the University of Zawia, which is addressed as follows: 1. Examine the effect of teaching experience on accounting teaching quality? 2. Examine the effect of continuing professional development on accounting teaching quality? 3. Examine the effect of student-centered teaching styles on accounting teaching quality? 4. Examine the effect of teacher-centered teaching styles on accounting teaching quality?

The Significance of the Study
This study has enriched the discourse surrounding teaching quality within the accounting department, offering fresh insights into the quality of accounting instruction within Libyan universities.By examining the influence of teaching experience, continuing professional development, and teaching style on accounting teaching quality, this research has introduced a novel perspective to the conversation.Consequently, the research instrument developed in this study stands poised to serve as an evaluation tool for accounting departments within Libyan universities.Its purpose is to identify and address weaknesses among academics, thereby enhancing teaching quality.By prioritizing support and consideration for academic staff in terms of teaching experience, professional development, and teaching style, universities can anticipate a positive ripple effect.This support is anticipated to foster the development of practical skills among graduates, thus better preparing them for employment opportunities in the job market.
Furthermore, this research offers insights into the discussion surrounding the return on significant government expenditures allocated to education abroad.By evaluating and supporting the outcomes of these substantial investments made by the Libyan government in overseas education, this study aims to shed light on the effectiveness of such initiatives.Addressing theoretical gaps was a significant aspect of this research endeavor, particularly in understanding students' perceptions of academic staff teaching quality.Given the multifaceted nature of this inquiry, the study drew upon various theoretical frameworks to comprehensively explore its variables.Consequently, the findings of this research are poised to contribute to theoretical development, offering clarity and direction in conceptualizing the subject matter at hand.

Justification for choosing The University of Zawia
The higher education system in Libya grapples with numerous challenges, notably the entrenched traditional approach (Ghawail et al., 2021).It has been observed that many Libyan public universities lack an E-learning policy, and even when available, functionality is hindered by inadequate ICT infrastructure (Klaib et al., 2022).Consequently, the researcher was compelled to resort to face-to-face data collection using hard copy questionnaires distributed among participating students in their classrooms.As per the official website of the Libyan Ministry of Higher Education and Scientific Research, the country boasts a total of 26 public universities sprawling across an expansive area of 1,800,000 square kilometers.
Given the substantial number of public universities scattered across the vast expanse of the nation, coupled with their deficient e-learning services, it proved challenging to encompass all universities in this study.Consequently, selection criteria were applied to choose a representative Libyan public university based on factors such as size, establishment date, being one of the older Libyan universities, or student population.The prevalence of students in public universities, as opposed to private ones, is primarily attributed to the government's provision of free education (Franck & Huang, 2023).According to the 2023 Webertemex classification, Al-Zawia University ranks among the top six Libyan universities (Ranking WEB of Universities, 2023).The Faculty of Economics, which was the focal point for data collection, was established in 1992 (http://zu.edu.ly/faculties/eco-ajelat/about).It stands as the premier faculty specializing in the instruction of administrative and financial sciences at the University of Zawia, offering bachelor's degrees across various scientific disciplines, including Accounting, Economics, Business Administration, Finance and Banking, Marketing, Data Analysis, and Political Science.

Population and Sampling
This research has been approved by the Ethics Committee for Research Involving Human Subjects (JKEUPM) at Universiti Putra Malaysia.The total target population consists of 731 students and 31 academic staff members.According to Krejcie and Morgan's (1970) formula, which determines the required sample size for a given population, 250 participants are needed for this study.Data collection for this research occurred in two phases, involving 281 students and 31 academic staff members.Purposive sampling was employed to select participants.In the first phase, data were gathered from students using face-to-face hard copy questionnaires.The second phase involved collecting data from academic staff profiles within the faculty.

Techniques of Data Collection
Data were collected over the course of one month from respondents via face-to-face distribution of questionnaires in the classroom.A research assistant facilitated the distribution of questionnaires towards the end of lectures, ensuring accessibility to the research process.Being a faculty member at the Faculty of Economics, University of Zawia, the assistant possessed familiarity with the study community and sample, enabling effective distribution of hard-copy questionnaires in classrooms and retrieval of data from academic files within the scientific department.To prevent potential bias or influence on students' responses by academic staff, measures were taken to ensure the lecturer's absence during questionnaire distribution, thereby minimizing any impact on students' answers.Additionally, secondary data from the academic files of faculty members in the Accounting Department, such as teaching experience and continuing professional development, were collected.

The Instrumentation & Data Collection Procedure
The data collection process comprised two main phases.The first phase involved gathering both primary and secondary sources.Primary data were obtained through hard copy questionnaires distributed to accounting students at the University of Zawia in Libya.These questionnaires focused on students' perceptions of teaching quality, including the lecturer's subject knowledge, delivery skills, and attitude towards students.Each class's questionnaires were consolidated into envelopes labeled with the lecturer's name.
Secondary data were sourced from the academic profiles of faculty members in the Accounting Department of the Faculty of Economics at the University of Zawia.This secondary data included information such as teaching experience duration, graduation institution, and ongoing professional development.Consequently, data concerning variables like "Teaching Experience," "Continuing Professional Development," and "Graduation Place" were gathered from secondary sources.In the second phase, the two sets of data were merged into a single online questionnaire.With the assistance of a lecturer from the University of Zawia, the data resources were integrated into the online questionnaire to streamline the data analysis process.

Data Analysis
The data were analysed using (SPSS) version 2,5, and for Structural Equation Modeling (SEM).

Response Rate
A sum of 320 questionnaires was disseminated among the participants.Among these, seventeen questionnaires were found to have incomplete data, and two questionnaires were returned without any responses.Consequently, 281 valid survey questionnaires remained for data analysis, representing 87.81% of the total questionnaires distributed.

Results and Findings
This study aimed to explore students' perceptions of their lecturer's teaching styles and quality.Table 1 outlines the demographic characteristics of the participating students, while Table 2 provides demographic details for the academic staff.The findings revealed that male students accounted for the highest proportion (54.4%), with female students comprising 45.6%.Hence, the responses were predominantly from male students in terms of gender.According to the data presented in Table 2, the breakdown of academic degrees among lecturers revealed that 46.7% held the position of lecturer, followed by assistant lecturers at 43.3%, and assistant professors at 10.0%.Additionally, the average age of the lecturers was 44.27 years, with an average of 8.40 years of teaching experience.

Descriptive Statistics
This section presents the descriptive statistics of each construct in the model accordingly in the following sup sections.

Teaching Quality
Table 3, provided below, presents the descriptive statistical findings regarding students' perceptions of their lecturers' teaching quality, arranged in descending order based on mean scores.The teaching quality construct encompasses three sub-constructs: knowledge, skills, and attitude.The knowledge sub-construct comprises 5 items, the skills sub-construct includes 6 items, and the attitude sub-construct consists of 6 items.Mean scores and standard deviations for each construct and sub-construct are presented using a 5-point Likert scale.3 above, the first sub-scale, focusing on students' perceptions regarding knowledge, highlights that "The lecturer provides practical examples during the lecture" (M=3.990,SD=0.908) and "The lecturer is knowledgeable in the subject" (M=3.980,SD=0.890) attained the highest mean values.Conversely, the lowest mean values were attributed to "The lecturer provides practical applications as homework" (M=3.580,SD=1.043) and "The lecturer provides easily accessible resource materials" (M=3.590,SD=1.035).The overall mean for all indicators was M=3.757.These findings suggest that the level of knowledge perceived by students exceeded the median of the scale (3), indicating a moderate to high level for this sub-scale among respondents.Moving to the second sub-scale, focusing on skills, the mean values indicate that students perceived "The lecturer is interested in student learning" (M=4.150,SD=0.89), "The lecturer presents the content in an easy way to learn" (M=4.070,SD=0.874), and "The lecturer is wellprepared for the lecture" (M=4.070,SD=0.750) with the highest scores.Conversely, the lowest mean values were observed for "The lecturer often innovates various teaching methods" (M=3.690,SD=0.865) and "The lecturer develops new activities all the time" (M=3.730,SD=0.823).The overall mean for all indicators was M=3.946, indicating a perceived skill level above the median of the scale (3), suggesting a moderate to high level for this sub-scale among respondents.Finally, in the third sub-scale, focusing on attitude, students perceived "The lecturer is fair with students" (M=4.210,SD=0.733) and "The lecturer listens to students' questions" (M=4.210,SD=0.717) with the highest mean values.Conversely, the lowest mean values were assigned to "The lecturer has the ability to motivate his/her students" (M=4.000,SD=0.806), "It is easy to communicate with the lecturer" (M=4.130,SD=0.712), and "The lecturer accepts students' different opinions" (M=4.130,SD=0.761).The overall mean for all indicators was M=4.146, indicating a perceived attitude level above the median of the scale (3), suggesting a high level for this sub-scale among respondents.

6 Teacher-Centered Teaching Styles
As shown in Table 4 below presents the result of students' perception toward the expert, formal authority, and personal model of their academic staff.For the Expert subscale, the overall mean was M=3.569.The statement "One of the most important goals of the lecturer is to provide the student with the main principles of the subject" scored the highest mean (M=4.150,SD=0.835), followed by "The lecturer seeks to enhance the student's knowledge of the subject area" (M=4.030,SD=0.874).Conversely, statements such as "The lecturer relies on lecturing method for teaching the subject" (M=2.380,SD=1.187) and "The subject syllabus corresponds to the specified time plan of the semester" (M=3.310,SD=1.183) had the lowest mean scores.The overall mean for this subscale was higher than the median of the scale (3), indicating an almost moderate level.Regarding students' perception of the Formal Authority subscale, the statement "The lecturer considers his/her responsibility is to how students should learn" garnered the highest mean score (M=4.130,SD=0.787), followed by "The lecturer specifies the goals of the subject" (M=4.110,SD=0.787).Conversely, statements like "The lecturer gives students negative feedback when their performance is unsatisfactory" (M=3.330,SD=0.821) and "The lecturer sets strict requirements for the subject" (M=3.350,SD=0.866) received the lowest mean scores.The overall mean for this subscale was higher than the median of the scale (3), suggesting an almost moderate level.In terms of the students' perception toward the Personal Model subscale, the statement "The lecturer makes sure that the students understand the subject clearly" achieved the highest mean score (M=3.980,SD=0.956), followed by "Activities in this class encourage students to develop their own ideas about the subject content" (M=3.800,SD=0.801).Conversely, statements like "The lecturer gives frequent written comments on students' performance" (M=3.420,SD=0.951) and "The lecturer gives frequent written comments on students' performance" (M=3.300,SD=0.903) received the lowest mean scores.The overall mean for this subscale was higher than the median of the scale (3), indicating an almost moderate level.

Student-Centered Teaching Styles
Students' perception toward student-centered teaching styles was measured based on two subscales included facilitator and delegator.facilitator measured via 6 items and delegator using 5 items based on the 5-point Likert scale ranging from "strongly disagree" to "strongly agree".Table 5 below, provides the descriptive statistics for facilitator and delegator teaching styles.As depicted in Table 5, focusing on facilitator styles, the statement "The lecturer motivates students to effectively navigate the subject matter" received the highest mean score of (M=4.190,SD=0.850), followed by "The lecturer dedicates time to advising students on enhancing their performance" with a mean of (M=4.020,SD=0.956).Conversely, the lowest mean scores were attributed to "The lecturer cultivates students' critical thinking skills through group work" (M=3.490,SD=0.862), and "The lecturer offers activities fostering student accountability in learning" (M=3.740,SD=0.780).The overall mean for the facilitator teaching styles subscale was M=3.838, indicating a level surpassing the median of the scale (3), indicating an almost high level for this component.As observed in Table 4.10, pertaining to students' perceptions of facilitator styles, the item "The lecturer encourages students to work independently on subject tasks with minimal supervision" garnered the highest mean score of (M=3.900,SD=0.930).Conversely, the lowest mean score pertained to the perception of the lecturer's teaching approach akin to that of a manager delegating tasks and responsibilities to subordinates (M=3.350,SD=0.819).The overall mean for facilitator styles was M=3.542, surpassing the median of the scale (3), indicating an almost high level for this component.

The level of Continuing Professional Development
The continuing professional development using 6 items as shown in table 6 below, which was collected from Accounting Faculty Lecturer' profiles in the accounting department at the University of Zawia.It was found that the total mean score of Continuing Professional Development was (M=2.940,SD=1.212).

Structural Equation Modelling (SEM)
Structural Equation Modeling (SEM) integrates multiple regressions, encompassing direct relationships between independent and dependent variables.SEM is versatile, applicable to various research inquiries involving the observation of independent or dependent variables, whether direct or indirect.Its primary objective is to assess the validity of proposed causal processes or models, rendering SEM a confirmatory technique.The SEM process entails two primary steps: validating the measurement model and fitting the structural model.Confirmatory factor analysis primarily verifies measurement validity, while path analysis with latent variables elucidates the structural model, revealing causal relationships among latent variables (Schumacker & Lomax, 2004).

Measurement Model
The measurement model requires the rules leading to how the latent variables are measured in terms of the observed variables see Figure 2, and it describes the measurement properties of the observed variables.Measurement models are concerned with the relations between observed and latent variables.

Structural Model
Path analysis, rooted in linear regression, stands as a favored statistical method within the realms of social science and management.This method evaluates relationships among research constructs within the structural model, which constitutes a crucial step in Structural Equation Modeling (SEM) following the establishment of the measurement model.SEM serves as the analytical framework for assessing research hypotheses.
In line with the research framework depicted in the path model, Figure 3 illustrates the interplay between teaching experience, continuing professional development, studentcentered teaching styles, and teacher-centered teaching styles as independent variables, with teaching quality as the dependent variable.
Utilizing the bootstrapping approach, the significance of the proposed research hypotheses was assessed for the model.Standardized path coefficients (β), p-values, significance of paths, and R2 values for each endogenous construct were examined, as illustrated in Figure 3.The results of the bootstrapping method, presented in Table 12, delineate p-values for each path.
According to the findings, the impact of teaching experience on teaching quality was both statistically significant and positive (β = 0.446, p < 0.001).This underscores the notion that greater teaching experience among accounting academics correlates with enhanced teaching quality.This outcome resonates with the findings of Podolsky et al. (2019), who observed a positive relationship between years of teaching experience and student outcomes, indicative of teaching quality.Furthermore, based on the findings, the impact of engaging in professional development on teaching quality was both statistically significant and positive (β = 0.229, p < 0.001).This suggests that accounting academics who participated in more professional development activities were perceived to deliver higher-quality teaching by students.This outcome aligns with Borg (2018), who emphasized the pivotal role of continuing professional development in enhancing teachers' skills, personal abilities, knowledge, and competence.
On the other hand, the analysis revealed that while student-centered teaching styles exhibited a positive relationship with teaching quality, the relationship was not statistically significant (β = 0.112, p = 0.208).Despite numerous prior studies, such as those by Sawant & Rizvi (2015), Kurniati &Surya (2017), andJamiu &Yakubu (2020), advocating for the benefits of student-centered teaching in fostering students' skills and understanding, the current study did not find significant effects.This discrepancy may be attributed to the predominance of teacher-centered teaching styles in Libyan public universities' teaching programs over the years (Rohouma & Suwaed, 2017).
Lastly, the analysis of students' perceptions indicated that the impact of teacher-centered teaching styles on teaching quality was both statistically significant and positive (β = 0.452, p < 0.001).These results suggest that accounting academics who employed teacher-centered styles were perceived to deliver better teaching quality compared to those utilizing studentcentered styles.This finding echoes the conclusions drawn by Mpho (2018), who observed that teacher-centered teaching facilitates direct knowledge transmission, empowers teachers in decision-making within the learning process, and cultivates a conducive learning environment.

Discussion of Findings H1. There is a significant relationship between teaching experience and accounting teaching quality
In this study, the influence of teaching experience on accounting teaching quality at the University of Zawia was examined, revealing a statistically significant and positive effect (β = 0.446, p < 0.001).This indicates that students perceive higher teaching quality from lecturers with more years of teaching experience.This finding is consistent with previous research, including studies by Greenwald et al. (1996) Graham et al. (2020) found no difference in teaching quality between new teachers and those with 4-5 years of experience.Furthermore, Irvine (2019) discovered a complex and nonlinear relationship between total years of experience and teacher effectiveness.Chingos and Peterson (2011) even suggested a potential decline in teacher effectiveness over time, particularly in later stages of their careers.Nevertheless, the current study supports the hypothesis that there is indeed a significant relationship between teaching experience and teaching quality, aligning with numerous previous findings.It underscores teaching experience as a critical factor influencing teaching quality, suggesting that as teachers accumulate more experience, they become more adept at fostering successful student learning outcomes.Moreover, the descriptive analysis of teaching quality at the college revealed an overall average performance among faculty members.Notably, approximately 80% of faculty members in the accounting department possess teaching experience exceeding three years, corroborating the significant and positive impact of teaching experience on teaching quality as indicated by the hypothesis test.This finding is supported by constructivist theory, which posits that individuals construct knowledge and meaning from their experiences.Therefore, the greater the teaching experience, the better equipped faculty members are to facilitate effective knowledge transfer, adapt to diverse student behaviors, and deliver instruction tailored to student needs.

H2. There is a significant relationship between continuing professional development and accounting teaching quality
In the present study, the impact of continuing professional development (CPD) on accounting teaching quality at the University of Zawia was investigated, revealing a significant and positive effect (β = 0.229, p < 0.001).This suggests that accounting academics who engage in more CPD activities are perceived to deliver higher teaching quality according to students.This finding is consistent with prior research by Vermunt (2014), Bates & Morgan (2018), Gore, Miller et al. (2021), andHeppt et al. (2022), which has consistently demonstrated the positive influence of academics' professional development on teaching quality.Such development activities, including research endeavors, attending training sessions and conferences, obtaining professional certifications, and participating in industry experiences, are recognized for enhancing educators' subject knowledge and pedagogical skills, thus enriching their teaching practices (Desimone, 2009;Dunst et al., 2015;Patton et al., 2015).Moreover, the findings align with constructivist theory, emphasizing the importance of experiential learning in knowledge acquisition and skill development (Keiny, 1994).Continuous professional development, including training courses, workshops, conferences, and certifications, contributes significantly to teachers' effectiveness by enabling them to directly apply acquired knowledge and skills in their teaching (Rout and Behera, 2014).However, the descriptive analysis of teaching quality among faculty members revealed only moderate performance.While CPD was shown to have a positive impact on teaching quality, it was noted that not all faculty members actively engage in such development activities.Nonetheless, a considerable proportion of faculty members participate in various CPD endeavors, including industrial experiences, conference attendance, workshop participation, and research publication.This underscores the importance of ongoing professional development in enhancing teaching efficiency by improving subject knowledge, teaching skills, and attitudes toward students.These findings are consistent with previous studies emphasizing the critical role of CPD in enhancing teaching quality (Edwards et al., 2015;Borg, 2018;Weitzel & Blank, 2020;Su and Wang, 2022).Effective CPD is recognized as a fundamental tool for teacher development, fostering the acquisition and refinement of knowledge and skills essential for effective teaching.Thus, the results highlight the significance of continuous professional development activities for educators in improving teaching quality and ultimately enhancing student learning outcomes.
H3 There is a significant relationship between teaching styles and accounting teaching Quality.
The third component of the initial research objective delves into students' perceptions regarding the influence of teaching styles on the quality of accounting instruction provided by lecturers at the University of Zawia.This exploration stems from prior research highlighting the pivotal role of instructional methods employed by educators in the teaching-learning process (González et al., 2018;Trabulsi, 2018;Dong et al., 2019;Chetty et al., 2019;Ridwan et al., 2019).Additionally, existing literature suggests that this correlation is rooted in constructivist theory, wherein educators aim to employ effective teaching styles to ensure students acquire requisite knowledge and skills (Fernando & Marikar, 2017;Shah & Kumar, 2019).Teaching styles are influenced by educators' needs, professional objectives, personal values, and educational background (Constantinides & Antoniades, 2022;Gafoor & Babu, 2012), resulting in a diverse array of instructional approaches (Kurt & Sezek, 2021).
In this study, teaching styles are categorized according to Grasha's (1996) classification, distinguishing between teacher-centered and student-centered styles.This classification was chosen due to previous research in the Libyan context indicating a prevalence of traditional, teacher-centered approaches in higher education institutions (Abdulnabi, 2021;Omar, 2021).Thus, employing this classification facilitates a comprehensive examination of how different teaching styles impact teaching quality.
The research aims to address the relationship between teaching styles and accounting teaching quality through two sub-hypotheses, as delineated by the chosen classification.
H3i.There is a significant relationship between student-centred teaching styles and accounting teaching Quality.
According to student perceptions in the current study, the relationship between studentcentered teaching styles and the quality of accounting instruction was found to be positive but not statistically significant (β = 0.112, p = 0.208).While the positive coefficient suggests that an increase in student-centered teaching styles tends to correlate with improved teaching quality, the relatively small value of the coefficient indicates a potentially weak relationship.Moreover, the lack of statistical significance suggests that while there may be a relationship, it may not be substantial enough within the study context.This finding does not necessarily contradict previous studies that have reported a positive association between student-centered teaching styles and teaching quality.Literature has highlighted the benefits of student-centered approaches, including enhanced critical thinking skills, independent learning abilities, and increased engagement (Ali, 2019;Selçuk & Yilmaz, 2020;Binali et al., 2021).However, the current study's results may suggest barriers to effective implementation of student-centered methods or other factors affecting students' preferences and understanding of these approaches.Constructivism theory supports the notion that learning environments should facilitate active student engagement and knowledge construction, with teachers acting as facilitators (Taber, 2012;MUNAFO, 2016;Umida et al., 2022).However, the current study's findings did not fully align with this theory, despite its support in previous research.Further investigation is warranted to explore the nuances of students' and teachers' beliefs and preferences regarding student-centered teaching methods in the Libyan accounting education system.Future research could consider factors such as the educational background of faculty members and the impact of classroom dynamics on the effectiveness of studentcentered approaches.Additionally, exploring the reasons behind the preference for teachercentered approaches in certain contexts, as well as potential challenges to implementing student-centered methods, could provide valuable insights for improving teaching practices in accounting education.

H3ii. There is a significant relationship between teacher-centered teaching styles and accounting teaching quality.
The current study revealed a statistically significant and positive relationship between teacher-centered teaching styles and the quality of accounting instruction at the University of Zawia (β = 0.452, p < 0.001).This finding suggests that as the use of teacher-centered approaches increased, teaching quality tended to improve significantly.The result is consistent with numerous prior studies that have similarly reported a positive association between teacher-centered teaching methods and teaching quality (Mugizi et al., 2020;Sulaiman et al., 2021;Peters et al., 2022).While student-centered teaching styles have been advocated for their benefits in various educational contexts, including enhanced critical thinking and independent learning, the current study's findings underscore the preference for teacher-centered approaches among accounting students.This preference may stem from students' familiarity with traditional classroom structures and their comfort with explicit instructions rather than independent exploration.Additionally, some students may perceive teacher-centered methods as providing a more organised learning environment conducive to their academic success.Behaviourism theory supports the observed relationship between teacher-centered teaching styles and teaching quality, positing that external stimuli drive behavioural changes.In teacher-centered classrooms, instructors take the lead in facilitating learning and directly transmitting knowledge to students, with limited student collaboration.Despite the prevalence of student-centered teaching approaches in educational discourse, the empirical evidence from this study suggests that teacher-centered methods remain favoured by accounting students at the University of Zawia.This highlights a potential misalignment between teaching practices and students' learning preferences, warranting further investigation into the factors influencing these preferences and their implications for accounting education quality.In light of these findings, future research should explore the teaching styles employed by accounting faculty members educated abroad versus those educated locally, considering students' perceptions of teaching effectiveness.Such inquiry, grounded in constructivist theory, can provide insights into the effectiveness of foreign education in shaping teaching practices and enhancing teaching quality in accounting education.

Conclusion of the Study
The research aimed to assess accounting teaching quality and its influencing factorsteaching experience, continuing professional development, and teacher-centered and student-centered teaching styles-based on student perceptions at the University of Zawia in Libya.Findings revealed that teaching experience significantly impacts teaching quality, with teacher-centered teaching predominating in Libyan higher education, hindering the development of essential skills for the job market and leading to weak educational outcomes in accounting.
The study emphasized the importance of faculty members' continuous professional development in enhancing teaching quality, enabling them to transfer knowledge and skills gained to better engage with students.It highlighted the need for institutional support to encourage faculty participation in training activities, workshops, and professional associations, as well as gaining industrial experience in accounting.
To address the research problem and improve teaching quality, a shift towards studentcentered teaching styles was recommended.This transition would require faculty members with sufficient experience to develop effective teaching qualities such as subject knowledge and student interaction skills.Moreover, enhancing continuing professional development through various activities could facilitate the transition from teacher-centered to studentcentered styles, ultimately improving teaching quality and producing competent accounting graduates.
Overall, the research underscored the importance of constructivism in enhancing teaching quality, emphasizing the role of experiences gained from teaching, professional development, student-centered approaches, and studying abroad.By implementing these recommendations, higher education in Libya, including accounting education, could undergo significant improvement, leading to enhanced university rankings and overall educational quality in the country.

Recommendations and Limitation
Based on the research outcomes, this section provides recommendations for both the Libyan Ministry of Higher Education and the University of Zawia, specifically aimed at enhancing teaching quality, particularly in the field of accounting.The Ministry of Higher Education can make significant strides by prioritizing the development of qualified graduates who meet the demands of the accounting job market.This can be achieved through investments in upgrading university infrastructure to support modern teaching methods, fostering student participation in collaborative work, and nurturing critical thinking and problem-solving skills essential for producing competent graduates.Additionally, faculty members should actively engage students in practical experiences and encourage reflection to foster the acquisition of knowledge and the development of critical, analytical, and reflective thinking skills.It is also essential for the Ministry to follow up on academic staff who have graduated from overseas institutions to ensure they effectively transfer their experiences back to their academic roles upon their return.
To facilitate the transition from teacher-centered to student-centered teaching styles, university faculty members, especially in the accounting department, should undergo training to incorporate student-centered approaches into their courses.This may involve modifying traditional lecture-based classes to include group discussions and interactive activities.
Identifying and addressing obstacles to implementing student-centered teaching styles in the Libyan educational environment, particularly at the University of Zawia, is crucial for progress in this direction.Furthermore, it is recommended to conduct regular formal assessments of teaching quality based on students' perceptions, as students are valuable sources of feedback on teaching effectiveness.While this study contributes new insights into Libyan accounting education, further research is warranted to explore additional factors influencing teaching quality, such as educational resources, facilities, and the involvement of international academic staff, all of which could further enhance higher education in Libya.

Table . 1
Frequency Distribution of Student's Demographic Characteristics Furthermore, the findings presented in Table1indicate that a significant portion of responding students were enrolled in the second and seventh semesters, representing the highest frequencies (24.2% and 22.8%, respectively), while the lowest frequencies were observed in the first and tenth semesters (1.1%).Most respondents majored in general studies and accounting, constituting 44.1% and 34.5%, respectively.This suggests that a majority of the respondents were early-stage students who had not yet chosen a specialized business major, with 45.2% registered in general studies followed by 34.2% in advanced-level accounting programs.In Table2, the demographic profile of lecturers teaching accounting classes to participating students is presented.The data reveal a male-dominated response, with 76.7% of lecturers being male and only 23.3% female.Regarding qualifications, 53.3% of lecturers held master's degrees, while 46.7% held Ph.D. degrees.

Table . 3
Descriptive Statistics Related to the Teaching Quality

Table . 5
Descriptive Statistics Related to Student-Centered Teaching Styles