The alignment of ethical commitment between reality and aspiration

Abstract

This study aimed to identify the extent of alignment between ethical commitment in the actual teaching of students in accounting education programs at Libyan universities, from the perspective of faculty members, and what students are expected to gain from these programs. To achieve this, the descriptive-analytical method was used, as it was suitable for the nature of the study. The study population consisted of faculty members in the accounting departments of the Faculty of Economics and Political Science in Surman, the Faculty of Human Resources in Zliten, and the Faculty of Economics in Zawiya. The study sample consisted of 32 faculty members from the aforementioned departments. A questionnaire was distributed to the study sample, and the SPSS statistical analysis program was used to analyze the data. The study reached a number of conclusions, the most important of which was the lack of alignment between ethical commitment and what students are expected to gain in the educational programs regarding professional ethics. The educational programs did not reach the required level in achieving and clearly establishing ethical behaviors among graduates, and these programs lacked a dedicated course on professional ethics. The study recommended a number of improvements. Among the recommendations are: Prior to planning and updating educational programs, and studying other teaching methods, such as competency-based education and its role in achieving desired goals, and establishing a planning center that includes those who develop educational program content and those working in the field to study and plan the country's educational program needs.

Keywords: Ethical commitment, the reality of accounting curricula, expectations of accounting curricula.