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1 This is a repository copy of Management Accounting Change in Developing Countries: Evidence from Libya. White Rose Research Online URL for this paper: Version: Accepted Version Article: Lasyoud, A., Haslam, J. and Roslender, R. (Accepted: ) Management Accounting Change in Developing Countries: Evidence from Libya.. ISSN - Reuse Items deposited in White Rose Research Online are protected by copyright, with all rights reserved unless indicated otherwise. They may be downloaded and/or printed for private study, or other acts as permitted by national copyright laws. The publisher or other rights holders may allow further reproduction and re-use of the full text version. This is indicated by the licence information on the White Rose Research Online record for the item. Takedown If you consider content in White Rose Research Online to be in breach of UK law, please notify us by ing eprints@whiterose.ac.uk including the URL of the record and the reason for the withdrawal request. eprints@whiterose.ac.uk

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5 Page of ' 0 ) = C ) ' G G% =C = )**B - -! ' C!! % )*+ -..? ; )*+ )** ( GG" )*+ ) = GG", %? '(?' ). % /./ - / C ) % )) - )) The General People's Congress (GPC) of Libya was the national legislature of Muammar Gaddafi's Great Socialist People's Libyan Arab Jamahiriya governance structure. It consisted of,00 representatives of the Basic People's Congresses. The GPC was the legislative forum that interacts with the General People's Committee, whose members are secretaries of Libyan ministries. It notionally served as the intermediary between the masses and the leadership and was composed of the secretariats of some 00 local "basic popular congresses".

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