اتجاهات البحوث المحاسبية في المجلات المتخصصة الليبية

Abstract

The aim of this research is to evaluate the objective and methodological trends of accounting research published in specialized journals in economic and financial sciences issued by higher education institutions and scientific and professional research centers in Libya. In order to achieve this aim, the research followed the descriptive method using the strategy of analysis based on the analysis of content. The objective and methodological characteristics of (172) accounting papers published in (13) scientific journals specialized in economic and financial sciences (1969 - 2018) were reviewed. The analysis included quantitative analysis and time analysis of the objective and methodological characteristics of this research, as well as an analysis of the demographic data of the research. These analyzes have shown several results. The most important results is that the accounting research published in specialized scientific journals in economic and financial sciences in Libya was mostly empirical, quantitative, survey research. This accounting research published in specialized scientific journals in Libya mostly aimed to test the accounting theory in the Libyan environment based on models and theories developed in previous studies and other environments, while its contribution to the development of the accumulated knowledge of accounting theory was very modest. The results showed that accounting research published did not cover all aspects of accounting knowledge. It focused on specific areas or branches, such as external auditing, cost and managerial accounting, financial accounting, and limited coverage of accounting problems in the Libyan environment. 

Research Keywords: Trends, Accounting Research, Specialized Scientific Journals, Libya.