The Impact of Electronic Accounting on Improving the Quality of Accounting Education in Libyan Higher Education Institutions: An Applied Study

Abstract

This study aims to identify the impact of electronic accounting on the quality of accounting education in university institutions. The study relied on the descriptive-analytical method to describe and interpret the results of the study and to test the hypotheses using the (SPSS) program. The results showed the existence of a statistically significant positive effect of electronic accounting in developing the cognitive, practical, and ethical skills of students, and in raising their readiness for the labor market by providing them with advanced technical skills and reducing human errors. The results also indicated that the deficiency of technical infrastructure and the weakness of human qualification represent two main challenges to the application of electronic accounting in Libyan higher education institutions. The study recommended the necessity of updating accounting curricula to be consistent with digital developments, developing technological infrastructure, qualifying academic staff, and enhancing the integration between technical skills and professional values to ensure the graduation of cadres capable of competing in local and international work environments.