Generic skills development of accounting students in Libya: perceptions versus expectations

This study aims to explore Libyan university accounting students' perceptions of the gap possibly exists between the generic skills which they expect—and perceive— during the academic study, and the constraints that may hinder the development of generic skills in accounting education. This study employs a triangulation research design, guided by an interpretivist and positivism research philosophy. The study adopted a mixed-method approach to examine perceptions and expectations of the students. A survey questionnaire was used to ascertain the views regarding the gap possibly exist between the generic skills which they expect—and perceive— during the academic study. A focus group interview was also conducted to further investigate and gain insights into the findings. Accounting students perceived all five generic skill categories defined in the survey as important competencies for their future professional practice. Skills such as team-work and collaborative spirit, self-improvement and lifelong learning, innovation and creativity, problem solving, programming, self-management, negotiating, were rated among the most important skills. Students reported experiencing disparities between their expectations and actual development in different skill domains. The focus group discussion revealed that students’ skills development may be constrained by their individual socio-economic circumstances and the wider social and community environment in which they live. Current political instability and conflict is a major issue impeding the practice of the development and application of students' generic skills. The social context, including culture, seems to have an influence upon the skills development programmes to meet student needs. As little of the current literature has focused on generic skills in accounting education in developing countries, this study contributes to the literature on generic skills in Libya, provide a useful framework for further studies, especially those in the Arabic region.