The accounting department was established in 1988 as one of the Departments of the Institute of graduate studies of Economic Sciences, thus it is considered one of the oldest scientific departments of the Libyan Academy, in addition to the Departments of Economics and management, which grants master's and doctoral degrees in accounting. The accounting department is witnessing an increasing demand that exceeds its capacity, as it is not possible to accept the numbers that apply for study each semester, forcing the department to conduct a trade-off process to select students who have obtained the highest grades. The department has contributed to meeting the needs of universities and higher in...