Professional Readiness of Accounting Education Graduates for Banking Work A Field Study at the National Commercial Bank – Gharyan

Authors

  • Nouriddin Faraj Ali Nasr Higher Institute of Science and Technology – Souq Al-Khamis Msehel – Libya Author
  • Mansour Al-Mabrouk Aghmaaj Higher Institute of Science and Technology – Souq Al-Khamis Msehel – Libya Author
  • Fawzi Hussein Ibrahim Al-Sayeh Higher Institute of Science and Technology – Souq Al-Khamis Msehel – Libya Author

DOI:

https://doi.org/10.65405/sjh.2.3.147

Keywords:

Accounting education, accounting education outcomes, banking, accounting skills

Abstract

This study aimed to identify the extent to which accounting education outcomes align with the requirements of banking work. This was achieved by examining the availability of technical and applied skills, digital and technological skills, intellectual and analytical skills, problem-solving abilities, and interpersonal and communication skills among accounting graduates. The study also sought to determine the contribution of accounting education programs in producing graduates capable of performing banking tasks efficiently. The study employed a descriptive-analytical approach and utilized a questionnaire to collect field data from employees at the National Commercial Bank – Gharyan branch. Thirty questionnaires were distributed, and 29 were returned and deemed valid for analysis.

The results of the study revealed a high level of availability of the various skills studied among accounting education graduates. Furthermore, the results indicated that accounting education programs contribute to producing graduates who are well-suited to the requirements of banking work. The hypothesis testing results confirmed a correlation between accounting education outcomes and the skills required in the banking environment. The study recommended developing and updating accounting education programs and curricula to align with developments in the banking sector, increasing emphasis on practical training and linking theory with professional application, enhancing technical, digital, analytical, interpersonal, and communication skills, and strengthening cooperation between higher education institutions and banks to improve the quality of accounting education outcomes and meet the needs of the banking job market.

References

1. International Federation of Accountants (IFAC). (2026). International Education Standard 2: Initial Professional Development – Technical Competence. IFAC.

2. International Federation of Accountants (IFAC). (2014). IES 3, Initial Professional Development – Professional Skills (Revised). IFAC.

3. Kwarteng, J. T., & Mensah, E. K. (2022). Employability of accounting graduates: Analysis of skills sets. Heliyon, 8(7), e09937. https://doi.org/10.1016/j.heliyon.2022.e09937.

4. Omar, I. S. (2026). The Extent to Which the Application of IFRS 18 (Presentation and Disclosure in Financial Statements) Contributes to Enhancing Financial Reporting Transparency and Disclosure Quality A Field Study on the Views of Accounting Faculty Members at Libyan Univer. مجلة الشهاب للعلوم الإنسانية, 2(3), 615-630.‎

5. Ajele, A. (2025). The Impact of Accounting Control Systems at the Libyan Audit Bureau on Public Expenditure Efficiency: A Field Study. مجلة الشهاب للعلوم الإنسانية, 1(1), 1-25.‎

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Published

2026-10-15