The relationship between teaching practices, capabilities and resources with the development of core competencies among Libyan accounting students

The objective of this study was to determine the relationship between teaching practice and teaching ability of lecturers and teaching resources with core competencies development of accounting students at universities in Libya. This study also aimed to determine the effects of teaching practices as a mediator in the relationship between teaching resources, teaching ability, and development of core competencies. A total of 306 questionnaires were answered by accounting undergraduates at six universities and ten students were interviewed. The findings showed that the accounting program in Libya did not adequately develop core competencies in accounting students. However, the findings showed that teaching practices served as mediator in the relationship between teaching resources, teaching capabilities and core competencies. Positive relationships exist between the teaching ability, teaching resources and core competencies with teaching practices. The major implication of the study showed that an initiative needs to be done to increase the lecturers" teaching ability, encourage student-centered teaching practices and enhance the quality of teaching resources at universities in Libya to ensure the positive development of core competencies of accounting students.