Abstract
Using Information Technology (herein after “IT”) in higher education has become a usual aspect in all disciplines of education including accounting. Ahadiat (2008) suggests several examples from US business and accounting institutes which indicate this fact. For instance, business students of the Association to Advance Collegiate School of Business International, are required to use the appropriate instructional technologies amongst their learning experiences. The American Institute of Certified Public Accountants (AICPA) also proposes that potential accounting professionals must attain the essential skills to effectively and efficiently use technology tools. In today’s world IT for accounting education may include a fair number of tools and techniques that may differ from country to another according to many factors such as the level of education, technology, economy, etc. Using IT in higher education has been a subject of large number of studies, although a very limited number is made about Libya. This study will consider the employment of IT in order to get the Master's degree of accounting from the Faculty of Economics at the University of Tripoli (herein after "FEUT").