دور التعليم المحاسبي من خلال التحول الرقمي في تعزيز أخلاقيات المهنة }دراسة ميدانية على الجامعات الليبيةِ{

Abstract

This Study Is Based On The Importance Of Professional Ethics As An Essential Component In Preparing The Professional Accountant Who Is Able To Perform His Duties Efficiently And With Integrity, At A Time When Digital Technology Has Become An Integral Part Of The Accounting Work Environment. The Study Problem Was Expressed In The Main Research Question: What Is The Role Of Accounting Education Through Digital Transformation In Enhancing Professional Ethics? This Prompted The Researchers To Explore This Topic And Select A Study Sample Consisting Of Faculty Members In The Accounting Departments Of The Faculties Of Economics In The Western Region During The Spring Semester Of 2025. A Total Of 70 Copies Of A Questionnaire Were Distributed To The Selected Faculty Members In Some Of The Universities Under Study, And After A Period Of Time, 65 Completed Questionnaires Were Obtained From The Distributed Forms. The Study Relied On The Descriptive-Analytical Approach, By Classifying, Analyzing, And Tabulating The Data And Then Reaching Relationships Linking The Study’s Elements, With The Assumption Of A Positive Relationship Between The Role Of Accounting Education Through Digital Transformation In Enhancing Professional Ethics. The Study Concluded That Accounting Education In Libya Is Witnessing Clear Efforts Toward Modernization, But It Still Needs Deeper Integration Between The Ethical And Digital Components To Ensure The Preparation Of Accountants Capable Of Facing The Challenges Of The Technological Revolution With High Professional Responsibility. The Study Also Recommended The Need To Update Curricula To Align With International Accounting Education Standards, And To Intensify Training Programs For Faculty Members In The Fields Of Digital Transformation And Professional Ethics, In Order To Improve The Quality Of Educational Outputs And To Strengthen The Values Of Integrity And Transparency Among Accounting Graduates.