Re-engineering Accounting Education in Libya: An integrated Model of Transformational Leadership, Technology, and Organizational Environment through Innovative Teaching

Abstract

Innovative teaching methods are a cornerstone for improving the quality of accounting education outcomes and enhancing students' skills, especially in light of the rapid transformations associated with the Fourth Industrial Revolution. This study aims at building a conceptual framework that explains the influence of transformational leadership, technology, and the organizational environment on the adoption of innovative teaching methods, and subsequently, its reflection on the skills of accounting graduates in the Libyan context. The study employs a descriptive-analytical approach based on a critical review of educational and administrative literature and theories, drawing on theoretical frameworks including transformational leadership theory, constructivist theory, the technology acceptance model, human capital theory, and systems theory. The study's significance lies in addressing a research gap within the Arab context, and specifically in Libya. The results of the deductive analysis indicate that supportive leadership that shapes the organizational culture, an effective technological infrastructure that teachers embrace, and a stimulating organizational environment are crucial factors in fostering teaching innovation. The study concluded that innovative teaching methods serve as a key intermediary mechanism for transforming administrative and technical support into high-quality educational outcomes, thus contributing to supplying the labor market with accountants possessing analytical and creative skills that support the national economy. The study offers practical recommendations for decision-makers in Libyan educational institutions to develop policies that support educational innovation.