- Name: Prof. Dr. Nassr Saleh Mohamad Ahmad
- Birth Year and Place: 1969, Ghrian – Libya
- Scientific Qualification: PhD in Accounting
- Academic Rank: Professor
- Phone (Mob): 00218-91-2222991
- Work Address: Accounting Faculty, University of Gharyan, Gharyan – Libya
- Email: nassr_ahmad@yahoo.co.uk
- Interest Areas:, Cost and Management Accounting, Auditing, Social and Environmental Accounting, and Islamic Banking and Insurance.
- Education and Training
- Training workshop on quality assurance of high education, Arabic Universities Union, Tripoli-Libya, 2013.
- PhD Accounting (thesis: Corporate Environmental Disclosure in Libya: Evidence and Environmental Determinism Theory), Edinburgh Napier University, Edinburgh, UK, November, 2004.
- MSc Accounting (dissertation in Auditing theory), University of Gharyan, November, 1998 (grade 3.95 out of 4 points).
- BA (Hon) Accounting, University of Gharyan , July, 1994 (grade 3.66 out of 4 points).
- Academic Rank
- Demonstrator (University of Gharyan) 01/01/ 1996
- Assistant Lecturer (University of Gharyan ) 18/11/1998
- PhD Student in Edinburgh Napier University 2001-2004
- Lecturer (University of Gharyan) 01/01/2005
- Visitor in Sultan Qaboos University, Oman 9-12/2005
- Assistant Professor (Libyan Academy) 01/07/2006
- Associate Professor (Libyan Academy) 21/06/2010
- Professor (Libyan Academy) 21/06/2014
- Professor ( University of Gharyan) Since 01/04/2105 Till Now
- Leadership Positions:
- Dean of Business School (Libyan Academy) 2007-2008
- Vice-Principal of Libyan Academy 2008-2010
- Deputy Director of National Investment Company 2010-2011
- Chairman of Board of Al-Ahlia Cement Company 2010-2011
- Chairman of Board of National Company for Development and Building Material Industry (2010-2011). (Part-time).
- Dean of Business School ( Libyan Academy) (2010-2011).
- Consultant of Economic Ministry (2014-2015). (Part-time).
- Head of Postgraduate Studies and Training Administration at Ghrian University (2015).
- Head of Libraries and Publication Administration at Ghrian University (2016).
- Chairman of Control Authority of Saving and Real Estate Investments Bank (2014-05/2018). (Part-time).
- Head of Publication and Press Administration at Ghrian University (2016-2017).
- Chairman of Board of Altaga for Importing Meat and Food Stuff Company (2016-2017). (Part-time).
- Vice- Chairman of Supreme Sharia Supervisory Committee of Takaful Insurance Companies (2015-Now) (Part-time).
- Vice-Chairman of Sharia Supervisory Committee of Al-Ajmma Al-Araibe Bank (2015-Now). (Part-time).
- Chairman of Board of Supervision of Insurance Authority (2016-Now). (Part-time).
- Chairman of Board of Rural Bank (2016-2017). (Part-time).
- Chairman of Development Bank (2016-2017). (Part-time).
- General Manager of Agricultural Bank (2017-07/2018).
- Head of Selective of Business Faculties’ Deans Committee, Education Ministry (2018).
- General Manager of Human Resources Development Institute, Libyan Academy (2018-Now).
- Teaching Experience
| Stage | In Arabic Language | In English Language |
|
BA |
· Management Accounting. · Financial Accounting. · Principles of Auditing. |
· Management Accounting. · Principles of Auditing. |
|
MSc |
· Studies in Management Accounting. · Studies in Financial Accounting. · Studies in social Accounting. · Studies in Auditing. · Discussion Circle in Accounting. · Research Methodology. |
· Management Accounting.
|
|
PhD |
· Auditing Theory
· Studies in Management Accounting. · Advanced Issues in Accounting. |
|
| Academic Institution:
1. Libyan Academy (Tripoli and Musrata). 2. Ghrian University (Libya). 3. Sultan Qaboos university (Oman). 4. Al-Zawia University (Libya). 5. National Institute of Management (Libya). |
||
- Supervision and Examination of MSc. Dissertations PhD Thesis
| Level | Number of students | Institute | Task | Stage of performance |
| MSc | 4 | University of Gharyan | Supervisor | Successfully Completed |
| MSc | 1 | Al-Zawia University | Supervisor | Successfully Completed |
| MSc | 8 | Libyan Academy | Supervisor | Successfully Completed |
| MSc | 1 | Al-Zawia University | Supervisor | Successfully Completed |
| MSc | 3 | Surit University | Supervisor | Successfully Completed |
| MSc | 30 | Libyan Academy | Examiner | |
| MSc | 8 | Benghazi University | Examiner | |
| MSc | 2 | Surit University | Examiner | |
| MSc | 3 | University of Gharyan | Examiner | |
| PhD | 2 | Damascus University , Syria | Supervisor | Successfully Completed |
| PhD | 3 | Libyan Academy | Supervisor | Under Research |
| PhD | 1 | Griffith University, Australia | Supervisor | Successfully Completed |
| PhD | 1 | Warsaw University , Poland | Supervisor | Under Research |
- Professional Membership and Relationship
| Organisation | Place | Years |
| · Libya Accounting and Auditing Association (LAAA) | Libya | Since 2003 |
| · Centre for Social and Environmental Accounting Research (CSEAR) | UK | 2002-2007 |
| · British Accounting and Finance Association (BAFA) | UK | 2002-2004 |
| · Libyan Islamic Financial Association (LIFA) | Libya | Since 2012 |
| · World Association for Sustainable Development (WASD) | UK | Since 2010 |
| · Middle Eastern Knowledge Economy Institute (MEKEI) | UK | Since 2012 |
| · Expert at the National Centre of Quality Assurance and Accreditation of Academic and Training Institutions. | Libya | Since 2010 |
| · Associate Member of The Society of Interdisciplinary Business Research (SIBR) | HK | Since 2014 |
| · ECO-ENA: Economics & ECO-Engineering Associate, Inc. | Canada | Since 2014 |
| · Expert of Quality Assurance and Accreditation at the Arabic Universities Union | Jordan | Since 2014 |
- Membership of Scientific Journals
| Journal Title | Organisation | Task |
| Business School Journal | Libyan Academy (Libya) | Editorial Board and Reviewer |
| National Journal Of Management | National Institute of Management
(Libya) |
Editorial Board and Reviewer |
| Ghrian University Journal | University Journal (Libya) | Reviewer |
| Planning Journal | Planning Institute (Libya) | Reviewer |
| University Journal | Al-Zawia University (Libya) | Reviewer |
| Economic Research Center Journal | Benghazi University (Libya) | Reviewer |
| Economic and Political Science Journal (Libya) | Al- Merqab University (Libya) | Reviewer |
| SA Journal of Accounting Research | Cap Town University (South Africa) | Reviewer |
| Journal of International Business and Economic Affairs | Teesside University (UK) | Editorial Board |
| Afro-Asian Journal of Finance and Accounting (AAJFA) | Inderscience Publishers | Reviewer |
| World Journal of Entrepreneurship, Management and Sustainable Development | World Association for Sustainable Development (UK) | Reviewer |
| Journal of Social Science and Humanity | http://jssh.triplearesjournal.org/editorial-board/ | Reviewer and Editorial Board |
| Academy of Marketing Studies Journal(Allied Journals) | (UK) | Reviewer |
| Journal of International Business and Economic Affairs | ECO-ENA, Canada | Reviewer |
| International Journal of Entrepreneurship (Allied Journals) | (UK) | Reviewer |
| Journal of Entrepreneurship Education (Allied Journals) | (UK) | Reviewer |
| Investment Management and Financial Innovation Journal | Business Prospective (Ukraine) | Reviewer |
| Financial Markets, Institutions and Risks (FMIR) Journal | Sumy State University (Ukraine) | Reviewer |
| Insurance Markets and Companies Journal | Business Prospective (Ukraine) | Reviewer |
| Banks and Bank Systems Journal | Business Prospective (Ukraine) | Reviewer |
| Regionology Journal | http://regionsar.ru/en/node/1501
Russia |
Editorial Board |
| Journal of Accounting Research and Management | https://medcraveonline.com/JARMT/editorial-board | Editorial Board |
| Outstanding Reviewer for World Journal of Entrepreneurship, Management and Sustainable Development in the Emerald Literati Network 2015 Awards for Excellence. |
- Membership of Scientific and Social Committees
| No | Title | Organisation | Year |
| 1 | Member of Committee of Study and Assessment of Financial Laws and Regulations. | Libyan Academy | 2008 |
| 2 | Head of Preparation Committee of First Islamic Financial Services Conference. | Libyan Academy | 2008 |
| 3 | Head of Committee of Assessment and Training of Employees. | Libyan Petroleum Institute | 2009 |
| 4 | Head of Committee of Preparation of Academy to Institutional and Academic Accreditation Certificate. | Libyan Academy | 2009-2010 |
| 5 | Head of Committee of Preparation of Studies and Examinations Regulations. | Libyan Academy | 2009 |
| 6 | Head of Committee of Preparation of Schools’ Hand Books. | Libyan Academy | 2009 |
| 8 | Head of Committee of Preparation of Strategic Plan . | Libyan Academy | 2010 |
| 9 | Member of Preparation Committee of Training and Human Resources Seminar | Planning Institute | 2010 |
| 10 | Head of Committee of Study and Assessment of National Investment Company (NIC). | NIC | 2010 |
| 11 | Head of Committee of Study and Assessment of Al-Ahlia Cement Company. | Al-Ahlia Cement Company | 2010 |
| 12 | Member of Committee of Assessment of Feasibility Studies.
|
Economic Development Board | 2010 |
| 13 | Member of Scientific Committee of Second Islamic Financial Services Conference. | Libyan Academy | 2011 |
| 14 | Member of Scientific Committee of Third Accounting Conference. | Libyan Academy | 2012 |
| 15 | Member of Committee of Preparation of Strategic Plan (2012-2017). | Libyan Academy | 2012 |
| 16 | Member of Scientific Committee of Adoption of International Accounting and Auditing Standards in Libya. | Libya Accounting and Auditing Association | 2012 |
| 17 | Head of Consultation Committee | Al-Madina Media Center | 2012 |
| 18 | Head of Committee of Assessment of National Investment and Development Holding Company (NIDHC). | NIDHC | 2012 |
| 19 | Member of Committee of Academic Accreditation Certificate of Libyan University | Institutional and Academic Accreditation Center | 2012 |
| 20 | Member of Scientific Board of Accounting Department, Business School | Libyan Academy | 2012 |
| 21 | Member of Preparation Committee of The 13th International Conference of World Association for Sustainable Development (WASD). | WASD & Muğla Sıtkı Koçman Üniversitesi Turkey. | 2015 |
- Publications
9.1 Summary of Publication
| Type | Arabic Language | English Language | Total |
| Books | 5 | – | 5 |
| Chapter in Book | – | 3 | 3 |
| Journal Papers | 6 | 16 | 22 |
| Conference Paper | – | 24 | 24 |
| Total | 11 | 43 | 53 |
9.2 Books:
- Ahmad, N. (2004), Toward Theoretical Framework of Auditing, Libyan Academy, Tripoli – Libya, (in Arabic).
- Ahmad, N. (2006), Accounting for Salaries and Social Security, Al-Dar Al-Jameia, Ghrian- Libya, (in Arabic).
- Ahmad, N. (2015), Management Accounting: Student Manual, Dar Al-Massira, Aman- Jordan, (in Arabic).
- Al-Toualieb, M., and Ahmad, N. (2015), Activity Based Cost, Dar Al-Massira, Aman- Jordan, (in Arabic).
- Ahmad, N. (2015), Auditing Theory, Dar Al-Massira, Aman- Jordan, (in Arabic).
9.2 Chapter in Book:
- Ahmad, N. and Handley-Schacher, M. (2008), Corporate Environmental Disclosure in Libya, Chapter in Business Excellence and Competitiveness in the Middle East and North Africa book, Inderscience LtD.
- Ahmad, N. and Gin (2011), Accounting and Auditing Standards in Libya, Chapter in African Entrepreneurship in Global Contexts: Enterprise Solutions for Sustainable Development, Inderscience LtD.
- Ahmad, N and Ishwerf, A. (2013), On the Use of Content Analysis Categories in Corporate Environmental Disclosure in Libya: Developing Up A Framework For Future Researches, Chapter (48) in Knowledge Economy Society Global and Regional Challenges of the 21 Century Economy, Cracow university of Economics: Faculty of management and Foundation of the Cracow University of Economics, Cracow, Poland.
9.3 Journals:
- Ahmad, N and Gao, S. (2004), Changes, Problems and Challenges of Accounting Education in Libya, International Accounting Education Journal, Vol. (13).
- Ahmad, N and Gao, S. (2005), Corporate Environmental Disclosure in Libya: a Study of Absence, Centre for Social and Environmental Accounting Research Journal, Vol, (25).
- Ahmad, N. (2005), Critical Study of Law 116 of 1973 for Organizing Accounting and Auditing Profession In Libya, Postgraduate Studies Journal, Libyan Academy, Tripoli – Libya, Vol, (15) (in Arabic).
- Ahmad, N. (2007), Social Disclosure from Islamic Prospective (translation Paper), Al-Jabel Al-Garbi University Journal, Vol. (4), Ghrian University, Ghrian- Libya
- Efkerain, A. and Ahmad, N. (2008), Performance Measurement in the Libyan Engineering Sector, Journal of Economic Researches Center, Benghazi – Libya.
- Ahmad, N. Baej, Y. (2008), the Possibility of Applicant the Islamic Banking Model in Libyan Banks, Journal of Economic Researches Center, Benghazi – Libya, (in Arabic).
- Ahmad, N. Mousa, F. and Garged, A., (2009), Social and Environmental Responsibility and Disclosure from Prospective of Libyan Industrial Companies’ Managers, Social Science Journal, Libyan Academy, Vol, (2) (in Arabic).
- Ahmad, N. and Mousa, F. (2009), Political Economy Theory as an Explanation for Corporate Environmental Disclosure Practices in Libya, Journal of Planning Institute, Planning Institute, Tripoli – Libya, (3).
- Ahmad, N. and Efkerain, A. (2010), Legitimacy Theory as an Explanation for corporate Environmental Disclosure Practices: an Islamic Perspective, Al-Jadeed Journal, Centre of Social Studies, Tripoli – Libya.
- Efkerain, A. and Ahmad, N. (2010), The Interplay between Strategic Management Accounting and Strategic Management: Case Studies from Libyan Public Sector, Al-Satel Journal, Musrata University, Musrata- Libya.
- Ahmad, N. (2011), Corporate Environmental Responsibility and Disclosure: Libyan Managers’ Perceptions, Journal of International Business and Economic Affairs, (2), ECO-ENA: Economics & ECO-Engineering Associate, Inc., Canada.
- Ahmad, N. and Mousa, F. and Belag, B. (2011), the Explanation Reasons for non Selective of Comprehensive Exam in Master Stage: Business School Case Study at Libyan Academy, Al-Satel Journal, Vol. (8), Musrata University, Musrata- Libya (in Arabic).
- Ahmad, N. and Mousa, F. (2011), Corporate Environmental Disclosure in Libya: A Little Improvement, World Journal of Entrepreneurship, Management and Sustainable Development, vol. 6 (1/2).
- Ahmad, N. and Mohmes, K. (2012), “The Response of Statutory Financial Auditors in Libya to Environmental Issues: An Initial and Exploratory Study”, World Journal of Entrepreneurship, Management and Sustainable Development, Vol. 8 (4).
- Ahmad, N (2013), the Explanation Reasons for Delaying Students at MSc Stage in Accounting Departments at Libyan Universities, Economic and Political Science Journal, Al- Merqab University, Libya (in Arabic).
- Zakari, M. and Ahmad, N (2014), The Role of Audit Evidence Source in Enhancing the Quality and Reliability of Libyan Auditor’s Report, Review of Integrative Business and Economics Research (RIBER), Vol. 3 (1).
- Ahmad, N and Ishwerf, A. (2014), Forces and Obstacles for Corporate Environmental Disclosure (CED) in Libya: Perspective of Stakeholders, Review of Integrative Business and Economics Research (RIBER), Vol. 3 (1).
- Ahmad, N. (2014), Attitudes of Accountants on Corporate Environmental Disclosure (CED) in Libya: A Review and Future Direction, World Journal of Entrepreneurship, Management and Sustainable Development, Vol. 10 (2).
- Ahmad, N. (2014), Using Hofstede -Gray Framework for Explaining Corporate Environmental Disclosure (CED) in Libya, International Journal of Innovation and Knowledge Management in Middle East & North Africa, Vol. 3 (3/4).
- Ahmad, N. (2014), Independence of Libyan Accounting Bureau in the light of the Mexico Declaration on Independence of Supreme Auditing Institutions, Journal of Academy for Advancement of Business Research, Vol. 3 (1).
- Ahmad, N. and, Leftesi, A. (2014), An Exploratory Study of the Level of sophistication of Management Accounting Practices (MAPs) in Libyan Manufacturing Companies, International Journal of Business and Management Vol. II (2), 2014 .
- Ahmad, N. and Ben Daw, A. (2015), Compliance of AAOIFI Guidelines in General Presentation and Disclosure by Libyan Islamic Banks: Evidence from Gumhouria Bank, World Journal of Entrepreneurship, Management and Sustainable Development, Vol. 11 (1).
9.4 Conferences
Summary of Conferences:
| Conference | Country | Number of Papers |
| BAFA (2004) | UK | 1 |
| WASD (2006) | Italy | 1 |
| WASD (2009) | Bahrain | 1 |
| EAA (2011) | Italy | 1 |
| University of Murgab | Libya | 1 |
| WASD (2012) | AUE | 1 |
| Cracow University of Economics (2013) | Poland | 1 |
| WASD (2013) | UK | 2 |
| SIBR (2014) | Malaysia | 2 |
| ECO-ENA (2014) | France | 2 |
| IISES (2014) | Turkey | 1 |
| (ICBSGE) (2014) | Greece | 1 |
| ISIS-Paris (2014) | France | 1 |
| WASD (2014) | Canada | 1 |
| SIBR (2015) | Malaysia | 2 |
| SIBR (2015) | Thailand | 1 |
| WASD (2018) | Switzerland | 1 |
| IISES (2018) | Hungary | 1 |
| ESD (2018) | Poland | 1 |
| (ISC-2018) | Russia | 1 |
| Total | 24 | |
- Ahmad, N and Gao, S. (2004), The State of Corporate Environmental Disclosure in Libya, British Accounting Association Conference, York University, UK.
- Ahmad, N. and Handley-Schacher, M. (2006), Corporate Environmental Disclosure: a Literature Review and Research Agenda for Developing Countries, World Sustainable Development Conference, Naples University, Italy.
- Ahmad, N. and Mousa, F. (2009), Corporate Environmental Disclosure in Libya: Steps Forward, World Sustainable Development Conference, Bahrain University, Bahrain.
- Ahmad, N and Gao, S. (2011), Corporate Environmental Responsibility and Disclosure in a Centrally Planned Economy – A Survey of Libyan Managers’ Perceptions, EAA Conference, Rome, Italy.
- Ahmad, N, Al-Sayah, E. and Shakshak, K. (2012), Adoption of International Accounting and Auditing Standards in Libya, Libya Accounting and Auditing Association Seminar, Zlitan- Libya (in Arabic).
- Ahmad, N and Mohmes, K. (2012), the Response of Statutory Financial Auditors in Libyan to Environmental Issue: An Initial and Exploratory Study, 10th International World Sustainable Development Conference, Dubai, UAE.
- Ahmad, N and Ishwerf, A. (2013), On the Use of Content Analysis Categories in Corporate Environmental Disclosure in Libya: Developing Up A Framework For Future Researches, 5th international conference , Faculty of Management, Cracow University of Economics, Cracow, Poland.
- Ahmad, N. (2013), Attitudes of Accountants on Corporate Environmental Disclosure (CED) in Libya: A Review and Future Direction, 11th International World Sustainable Development Conference, London School of Economic and Political, UK.
- Ahmad, N. (2013), Using Hofstede -Gray Framework for Explaining Corporate Environmental Disclosure (CED) in Libya, 11th International World Sustainable Development Conference, London School of Economic and Political, UK.
- Ahmad, N and Ishwerf, A. (2014), Forces and Obstacles for Corporate Environmental Disclosure (CED) in Libya: Perspective of Stakeholders, SIBR 2014 Kuala Lumpur conference, Society of Interdisciplinary Business Research, Kuala Lumpur , Malaysia.
- Zakari, M. and Ahmad, N (2014), The Role of Audit Evidence Source in Enhancing the Quality and Reliability of Libyan Auditor’s Report, SIBR 2014 Kuala Lumpur Conference, Society of Interdisciplinary Business Research (SIBR), Kuala Lumpur , Malaysia.
- Ahmad, N. and Atniesha, R. (2014), Literature Review on Factors Influencing Accessing Bank Loan Issues of Small and Medium Enterprises (SMEs) in Libya, The Fourth Annual Conference of Economic Forum of Entrepreneurship and International Business, Paris, France, ECO-ENA: Economics & ECO-Engineering Associate, Inc.
- Ahmad, N. and Treki, M. . (2014), Privatisation of State-Owned Enterprises (SOEs) in Libya: An Evaluation of the Policies, Procedures and Experience, The Fourth Annual Conference of Economic Forum of Entrepreneurship & International Business, Paris, France, ECO-ENA: Economics & ECO-Engineering Associate, Inc.
- Ahmad, N. and, Leftesi, A. (2014), An Exploratory Study of the Level of sophistication of Management Accounting Practices (MAPs) in Libyan Manufacturing Companies, The Academic Conference, The International Institute of Social and Economic Sciences, Istanbul, Turkey, April.
- Ahmad, N. (2014), Independence of Libyan Accounting Bureau in the light of the Lima Declaration of Guidelines on Auditing Precepts and the Mexico Declaration on Independence of Supreme Auditing Institutions, ISIS-Paris International Multidisciplinary Academic Conference, Institute of Strategic and International Studies (ISIS).
- Ahmad, N. (2014), Using Profit and Loss Sharing (PLS) of Islamic Finance for Financing Small and Medium Enterprises (SMEs) in Libya: Setting up a Road Map, 8th Annual International Conference on Business and Society in a Global Economy, Athens, Greece.
- Ahmad, N. and Ben Daw, A. (2014), Compliance of AAOIFI Guidelines in General Presentation and Disclosure by Libyan Islamic Banks: Evidence from Gumhouria Bank, 11th International World Sustainable Development Conference, Canada.
- Efkirin, A., Ahmad, N. and Egaimi,(2015), Compliance with Organisation for Economic Co-Operation and Development (OECD)’s Principle of Disclosure and Transparency (PDT) by Libyan Listed Public commercial banks, SIBR 2015 Kuala Lumpur Conference, Society of Interdisciplinary Business Research (SIBR), Kuala Lumpur , Malaysia.
- Efkirin, A. and Ahmad, N.(2015), Independence of Supreme Auditing Institutions (SAIs) in the light of the Mexico Declaration on Independence: A Study of Western Arabic Union Countries, SIBR 2015 Kuala Lumpur Conference, Society of Interdisciplinary Business Research (SIBR), Kuala Lumpur , Malaysia.
- Ahmad, N. and Efkirin, A. (2015), Corporate Environmental Responsibility: An Islamic Prospective, SIBR 2015 Bangkok Conference, Society of Interdisciplinary Business Research (SIBR), Kuala Lumpur, Thailand.
- Ahmad, N. (2018), Using Profit and Loss Sharing (PLS) of Islamic Finance for Financing Small and Medium Enterprises (SMEs) in Libya: Setting up a Road Map, International Institute of Social and Economic Sciences (IISES), 7th Business & Management Conference, Budapest, Athens, Greece.
- Ahmad, N. (2018), Internal Challenges Facing Islamic Banking in Libya, 16th International World Sustainable Development (WASD) Conference, Geneva, Switzerland.
- Ahmad, N. and Atniesha, R. (2018), The Pecking Order Theory (POT) and Financing of Small and Medium Enterprises (SMEs): Insight into Available Literature in the Libyan Context, 33rd International Scientific Conference on Economic and Social Development – “Managerial Issues in Modern Business”, Warsaw, Poland.
- Ahmad, N. (2018), A Critical Study of Islamic Insurance (Takaful) in Libya, International Scientific Conference on Economic and Social Development – XVIII International Social Congress (ISC-2018) at Russian State Social University, Moscow, Russian.
References:
Prof. Simon Gao, Edinburgh Napier University, UK.
Prof. Ahmed Allam, President of World Association for Sustainable Development (WASD), UK
Dr. Morrison Handley- Schacher, Teesside University, UK.
Prof. Gin Chong, Prairie View A & M University, USA.
Dr. Abd-alsalam, O., Aston University, UK.
