"أثر التحول الرقمي على فعالية النظام المحاسبي العام في ليبيا" (دراسة ميدانية على مراقبة الخدمات المالية ببلدية المرج)
DOI:
https://doi.org/10.65405/t7jz0s77Keywords:
Digital transformation - Effectiveness - Public accounting system - LibyaAbstract
This study aimed to examine the impact of digital transformation on the effectiveness of the public accounting system in Libya through a field study conducted at the Financial Services Control Office of Al-Marj Municipality, with the objective of evaluating the role of digital technologies in improving accounting efficiency and enhancing transparency and financial oversight, the study population consisted of all employees of the control office, where 80 questionnaires were distributed and 76 were returned, of which 70 valid responses were analyzed as the study sample, the study adopted the descriptive analytical approach, and data were collected using a questionnaire specifically designed for this purpose and analyzed using appropriate statistical methods, the findings revealed a positive impact of digital transformation on improving accounting efficiency and enhancing transparency, however, this impact was not fully realized due to weak technological infrastructure, varying levels of institutional awareness, and the persistence of organizational and technical challenges, accordingly, the study recommended the development of technological infrastructure, the promotion of digital transformation culture, the provision of training programs for employees, and the support of policies and regulations governing digital transformation in order to improve the effectiveness of the public accounting system in Libya.
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