Ali Yaftian

Development of accounting regulatory institutions in Libya (1951-2006)

Purpose This study aims to explain the driving forces behind the development of accounting regulatory institutions in post-colonial Libya. Design/methodology/approach The historical method is used to interpret relevant documentary evidence in the development of accounting in Libya vis-a-vis developments in the country’s post-colonial political-economic history. Findings The development of accounting regulation in Libya is traced to post-colonial political-economic history that occurred independent of the country’s colonial past. The immediate aftermath of colonialism (1951-1968) showed that Western accounting practices used by Western businesses operating in Libya were imbued by pro-Western ideology. Basic legislative requirements for accounting and auditing emerged during this period through legislation. Two distinct epochs surfaced during Muammar Gaddafi’s rule: initially, the state advocated a centrally planned economy, but in the 1980s, an ideological shift occurred, which opened the Libyan economy to the global market. The first epoch saw the formation of accounting regulatory agencies consistent with the state-centred organisation of society, and the second epoch engendered the development of accounting standards consistent with the developments in market-centred societies during the era of globalisation. Originality/value The study offers unique historical evidence on the development of accounting regulation in a developing country independent of its colonial history. The study enhances our understanding of how the interplay between the political economy and the ideological basis of the state determines the historical path of accounting as a basis for predicting the possible future direction of accounting development.

Learning commercial computerised accounting programmes: Perceptions and motivations

Purpose - Practical accountving skills such as the ability to use commercial computerised accounting programmes (CCAP) is increasingly becoming expected of accounting graduates. To understand the impact of CCAP on learning, this paper aims to examine students’ motivations for and perceptions about learning CCAP in two accounting subjects trialled in an Australian university. Design/methodology/approach - A survey of students who completed the course was conducted twice, before training and assessment using CCAP and after completing the CCAP-based learning activity and the associated assessment task. Findings - The results show that students demonstrate strong positive attitudes towards learning CCAP, and using CCAP elicits active student engagement in the learning processes. The findings also show room for further enhancement of student engagement by integrating CCAP learning tasks with teamwork and developing CCAP-based learning and assessment tasks suitable for higher-order learning outcomes. Research limitations/implications - The survey respondents in this study are drawn from only one higher education institution in Australia and are predominantly an international cohort. This makes the conclusions of the study exploratory in nature and thus further studies are needed before generalising the conclusions. Originality/value - By providing insights into student motivations to and perceptions about the use of CCAP in accounting curricula, the study sheds light on the potential of CCAP to enhance learning and aspects of consolidating the role of CCAP as a learning tool.

Ethical climate in the New Zealand health sector

The paper investigates the ethical climate in the New Zealand health sector after it experienced heavy reform. The findings of the study suggest that little emphasis has been placed on ethics in the New Zealand public health sector. Apart from individuals’ own professionalism and intrinsic motivation there appear to be no incentives for employees to show exemplary ethical behaviour. This is because there is no reward to show exemplary ethical behaviour and report ethics related issues. There also appears to be a tendency for the public health organisations to set a formal code of ethics and core values instead of detailed guidelines and creating an environment of motivation to act ethically.