(pp.325-340) N. Ahmed ‘Attitudes of accountants towards corporate environmental disclosure in Libya’, IJIKMMENA, Vol. 3, No. 3/4, 2014

17th August 2013

Nassr Ahmad, Libyan Academy, Libya Purpose: This paper is intended to complement the literature reviews on CED with a special focus on the developing countries. It focuses on the attitudes of accountants towards CED in Libya. Design/methodology/approach: A desk-based research method, using a classification framework of two categories, has been applied in this study. These […]

(pp.201-214) E. Elmansori and L. Arthur ‘Obstacles to innovation faced by SMEs in Libya’, IJIKMMENA, Vol. 3, No. 2, 2014

16th August 2013

Emhamad Elmansori, Omar Al-Mukhtar University, Libya Leslie Arthur, Nottingham Trent University, UK Purpose: This paper aims to discuss the obstacles faced by innovation in SMEs in Libya. Libyan SMEs have relatively low value added, though they represent a significant portion of Libyan firms. According to previous research, SMEs are facing a financing gap that causes […]