We are pleased to put in the hands of our honorable readers the Journal of Economic Studies; We hope that they will find it what will benefit them and benefit them in their scientific and practical matters. The Journal of Economic Studies is concerned with publishing scientific research in various economic, administrative, financial and other related disciplines. It publishes original scientific research that meets the conditions of scientific research in terms of presentation, investigation and proper follow-up of the scientific methodology. http://doi.org/10.37375/issn.2958-4582
The phenomenon of twin’s deficits in the Libyan economy: Testing short and long-run relationships between fiscal budget deficit and current account deficit( ) in Libya
The motivation behind this paper is to explore the dynamic relation between budget deficit and real non-oil trade deficit in the short and the long run, with a consideration of other related factors including oil revenue, the real exchange rate, the real non-oil GDP and domestic prices in Libya from 1984 to 2022. The empirical analysis that applies SVAR with its impulse response function simulations with some cointegrated relations and further simulation using ARDL provide, evidence for both the short run and long run dynamics between the variables. The results revel that there is a kind of correlation between the deficit in the real non-oil trade and the deficit in real fiscal budget. Imperfect budgetary policy associated with aplenty of oil revenue where more is spent on consumption than investment) Concurrent with the inefficient tax system (resulting in a deficit in the fiscal budget and this late exacerbates the real non-oil trade deficit via increased spending on imported consumer goods. policy implication in this paper supports the view that to obtain a development in the non-oil trade blend the GDP of the non-oil sector, increased government spending for investment, should be of the major focus for the policymakers.
real GDP, CPI and (AFD, VECM, SVAR, IRF, ARDL & DV, Causality tests) tests & techniques
Examining the Causal Relationship between Inflation Rate and Growth Rate of The Monetary Base in the Libyan Economy An Empirical Study for the Period (2004–2022)
This study aims to examine and analyses the causal relationship between inflation rate and growth rate of the monetary base in the Libyan economy during the period (2004–2022), using monthly data. The analysis investigates the extent of causal linkages, whether unidirectional or bidirectional, by applying the Toda–Yamamoto approach to identify long-run causality. The findings of the study reveal the existence of a unidirectional causal relationship running from inflation to the growth of the monetary base in the Libyan economy during the study period.
Exchange Rate and Inflation Dynamics and Their Implications for the Economy and Living Standards in Libya
Since 2011, the Libyan economy has experienced monetary and financial instability due to weak institutions and exchange rate volatility, resulting in persistent inflation and a decline in citizens’ purchasing power. This study aims to analyze the causal relationship between the exchange rate and inflation and to assess its implications for economic policies and living standards during the period 2011–2024. The study relied on official data and employed VECM models, cointegration tests, and the Toda–Yamamoto Causality Test (1995), which allows for examining causal relationships among variables even in the presence of non-stationarity or differing integration orders. The results indicate a unidirectional causal relationship from the exchange rate (EXR) to inflation (INF) at a 1% significance level (P<0.01), while monetary and fiscal policies lacked effectiveness and independence. The study recommends unifying the exchange rate, enhancing the independence of the Central Bank of Libya.
Measure the Level of job Satisfaction of membership at Economic and Commercial Faculty of Garabolli - Elmergib University
The study aimed to determine the level of job satisfaction among faculty members at the Faculty of Economics, by focusing on dimensions of job satisfaction such as: nature of work, salaries, relationships with superiors and colleagues, a sense of appreciation and self-respect. To achieve the goals of the study, descriptive approach was adopted, questionnaire was distributed to the population of the study which is (53) membership, while comprehensive survey method, was uesed by (SPSS) program. The results of the study showed that; the level of job satisfaction among faculty members was at average level, with a general arithmetic mean of (3.141), while a standard deviation of (0.785), the highest dimension was salary, while the relationship with superiors and colleagues dimension came in at the lowest level. Reflecting a disparity between social influences in the academic work environment. The study recommended that trust be created between faculty members and administration. Moreover, communication should be held in a harmonious manner, while working with dimensions of monitoring the low, such as appreciation, respect, and relationships. This will contribute to raising the level of job satisfaction and improve the quality of academic and research performance in the college
Faculty of Economics and Commercial Karabuli
The Impact of Knowledge Management on Faculty Performance A Field Study on Faculty Members at Misurata University
This study aims to investigate the nature of the fundamental impact of knowledge management dimensions on the performance of faculty members at Misurata University, and to provide a deeper understanding of the independent variables represented by the four dimensions of knowledge management: knowledge generation, knowledge storage, knowledge distribution, and knowledge application. These objectives are achieved through a precise research methodology, starting with verifying the existence of a statistically significant effect for each of the four dimensions of knowledge management. The study relied on the descriptive analytical approach, as data were collected through a field survey using a questionnaire specifically designed for this purpose. The questionnaire was distributed to a random sample of 320 individuals representing the study population of approximately (1200) individuals, ensuring a broad representation of the academic reality. Advanced statistical analyses conducted using SPSS yielded substantive results, revealing a positive, strong, and statistically significant impact of the combined knowledge management dimensions on the overall performance of faculty members at Misurata University. These empirical results confirm that investing in knowledge management processes is not merely an administrative choice; Rather, it is a strategic necessity for improving academic performance. It also confirms that improving knowledge management practices leads to a significant improvement in academic performance. Based on these conclusions, the study presents a set of practical and concrete recommendations. It emphasizes the development of an integrated strategic approach to knowledge management and the need to formulate institutional strategies to enhance knowledge storage and distribution mechanisms, invest in knowledge-supporting infrastructure, motivate faculty members to generate quality knowledge, and establish a knowledge-based organizational culture. It also emphasizes the importance of integrating all dimensions of knowledge management to achieve continuous improvement in academic performance. These findings can be leveraged to develop effective policies and programs that contribute to building a sustainable competitive advantage for the university, enhancing its position as a leading academic institution
A Study Entitled: "The Impact of Libyan Consumers' Cultural Orientations on E-Commerce Adoption in Libya
A brief This study examines how cultural factors - particularly familial values, purchasing traditions, and religious considerations - influence e-commerce adoption among Libyan consumers, with focused analysis on the Ben Ashour, Ain Zara, and Tajoura districts of Tripoli. Employing a descriptive-analytical methodology, the research collected data through a five-point Likert scale questionnaire administered to a simple random sample of 1,200 consumers, stratified by age, gender, and educational attainment. Key findings reveal that collectivist values and family-centric decision-making positively correlate with consumer trust in online purchasing platforms. However, persistent concerns about fraud - rooted in traditional commerce practices - emerge as significant adoption barriers. The study concludes with policy recommendations, including: (1) developing religiously-sensitive e-commerce architectures with gender-segregated product categorization, and (2) implementing localized trust-building mechanisms featuring verified user testimonials from Libyan consumers
The conflict in eastern Democratic Republic of the Congo and its impact on regional stability (2023-2025(
This Study examines the developments of the conflict in Eastern Democratic Republic of Congo from January 2023 to August 2025, focusing on recent peace negotiations culminating in the signing of the "Declaration of Principles" in Doha, July 2025. The declaration set a deadline for a comprehensive peace agreement between the government and the M23 movement by August 18, 2025.
أثر التدفقات النقدية الحرة وتكاليف الوكالة على الجدارة الائتمانية في الشركات الصناعية (دراسة تطبيقية على الشركة الليبية للحديد والصلب (1996-2022))
This study aims to analyze the relationship between free cash flows, agency costs, and the creditworthiness of the Libyan Iron and Steel Company during the period from (1996) to (2022). Based on the Agency Theory and the Pecking Order Theory, the effect of both free cash flow and agency costs on the company's creditworthiness was tested. The results indicate that there is a positive and statistically significant effect of both free cash flows and agency costs on creditworthiness. The positive relationship between cash flow and creditworthiness is consistent with the Pecking Order Theory, which confirms that the company's cash surplus reduces its reliance on debt. The positive relationship between agency costs and creditworthiness was interpreted as administrative spending in the context of the company was likely necessary to achieve growth, which enhanced its financial position and the trust of lenders. Thus, the study confirms the importance of these financial indicators in evaluating performance in a volatile environment. Additionally, the descriptive analysis revealed a large fluctuation in free cash flows and agency costs, indicating that the company faced changing economic and political conditions.
E-management requirements and their relationship to competitive advantage A Case Study of Al-Jumhouria Bank in Al-Marj City
The study aimed to test the relationship between e-management requirements and competitive advantage at the Al-Jumhouria Bank, in its branches (Al-Jala, Silfium) in the city of Marj. The study followed a descriptive analytical method using a case study approach and employed a comprehensive enumeration method of a total of 54 employees at the bank. The data were analyzed using the (SPSS) program. The results showed that the level of application of e-management requirements was high, as administrative requirements came first in terms of relative weight, followed by security requirements, then human, technical, and financial requirements in last place. Competitive advantage also recorded a high level, with the speed of delivery coming first, followed by quality and then creativity. The results of the Pearson correlation coefficient confirmed the existence of a strong correlation between e-management and competitive advantage, with varying relationships between dimensions, as the relationship with administrative requirements was less strong compared to the rest of the dimensions that showed strong correlations. The study recommended developing strategic plans to enhance e-management, due to its significant role in raising the efficiency of banking services and enhancing the competitive advantage of Al-Jumhouria bank.
The Problem of Liquidity Preference (Evidence from Libya for the period 1990-2023)
This Study Aims to Analyze the Causes of The Liquidity Shortage Crisis in Libya by Examining the Impact of Selected Monetary and Financial Variables on Money Demand, With A Particular Focus on The Abolition of The Interest Rate by Legislative Authority In 2013 And Its Subsequent Economic Implications. The Interest Rate Is Considered a Fundamental Instrument for Steering the Economy Toward Equilibrium. The Study Employed the Cointegration Approach Using the Autoregressive Distributed Lag (ARDL) Model and The Bounds Testing Procedure. The Results Revealed the Existence of Both Short-Run and Long-Run Equilibrium Relationships Between Money Demand and The Explanatory Variables. These Findings Are Consistent with Economic Theory and The Realities of The Libyan Economy. Specifically, The Abolition of The Interest Rate Encouraged Depositors to Withdraw Their Savings and Seek Alternative Investment Opportunities, Which Led to An Increased Demand for Both Domestic and Foreign Currencies. Consequently, This Behavior Exacerbated the Liquidity Shortage in The Banking System, As Individuals Opted to Retain Cash Outside the Formal Financial Sector.
مدى التزام المؤسسات الليبية العامة بمبادئ الحوكمة-دراسة تحليلية لتقارير ديوان المحاسبة على قطاع الاستثمار والقطاع المصرفي خلال عامي 2022-2023
This study aimed to assess the extent to which Libyan public institutions subject to the oversight of the Libyan Audit Bureau comply with governance principles, in accordance with the Governance Guide for the Banking Sector issued by the Central Bank of Libya in 2010, and the governance rules issued in 2010 under the Libyan Commercial Law. This was based on the audit results contained in the Libyan Audit Bureau’s reports. To achieve this objective, the researchers used a content analysis approach to examine the 2022 and 2023 reports of the Libyan Audit Bureau, focusing specifically on the investment and banking sectors. The analysis revealed weak and declining governance indicators, along with the absence of mechanisms to ensure the proper implementation of governance rules as stipulated in legislation and laws. This has created an environment conducive to negative governance practices and inefficiency, with numerous violations reported and all governance indicators showing negative performance. There is also a noted weakness in governance mechanisms within corporate organizational structures, including the absence of clear policies such as risk management and compliance policies. Furthermore, there is a lack of independence among boards of directors amid the absence of effective internal oversight. The principle of disclosure and transparency remains one of the major challenges in the Libyan institutional sector—particularly regarding timing, proper disclosure, delays in the approval of financial statements, and the consolidation of financial reports for the fiscal years ended. There is also a delay in the preparation of final accounts and annual budgets. Based on these findings, the researchers recommend raising awareness of the importance of adopting governance concepts and principles in Libyan public institutions. It is also essential to hold training courses or offer professional certifications specializing in governance, and to develop qualified professional cadres with a deep understanding of governance practices to enhance their application within Libyan public institutions
Performance of Libyan Public Institutions
Analyzing the relationship between board characteristics and the activation of forensic accounting practices to enhance financial integrity: an applied study on Palestine Stock Exchange companies
This study aimed to analyze the relationship between board characteristics (such as independence, size, professional certifications, academic specializations) and the activation of forensic accounting practices, and their role in enhancing financial integrity in companies listed on the Palestine Stock Exchange. The study relied on an applied approach that combined quantitative tools (such as a questionnaire) and the analysis of indicators from published financial data, allowing for measuring the relationship between directly observable characteristics and others derived from estimates by professional categories. This combination of data sources represents an important methodological contribution that comprehensively reflects the reality of the relationship between governance and forensic accounting. The study population included financial employees working in these companies listed on the Palestine Stock Exchange, while the sample consisted of (127) members. The following statistical methods were used: correlation and regression. Among the most prominent findings was the presence of a statistically significant positive relationship between board characteristics and the activation of forensic accounting practices. Forensic accounting positively impacts the enhancement of financial integrity. Characteristics such as member diversity, the presence of non-executive members, and the number of board meetings were more influential in enhancing oversight. The most prominent obstacles limiting the practical implementation of forensic accounting include weak professional competence and a lack of supportive legislation. The study also recommended developing legislation specific to forensic accounting, enhancing the independence and diversity of boards of directors, training financial personnel on forensic accounting tools and methods, and expanding the role of audit committees.
Dr. Abdel Rahman Ibrahim Hussein Al ghalban
The Impact of Applying Artificial Intelligence Techniques on the Quality and Efficiency of Big Data Auditing at the Libyan Audit Bureau: A Field Study on Auditors at the Main Administration – Tripoli
This study aimed to investigate the impact of employing artificial intelligence (AI) techniques on the quality and efficiency of big data auditing at the Libyan Audit Bureau, from the perspective of auditors at the Main Administration in Tripoli. The study adopted a descriptive-analytical approach and utilized an electronic questionnaire to collect data, yielding 41 valid responses for analysis. Data were analyzed using the SPSS program, and the results revealed a clear positive and statistically significant effect of adopting AI techniques in enhancing big data auditing processes within the Libyan Audit Bureau.
أثر الجينات التنظيمية على الإبداع التنظيمي - دراسة تطبيقية
This study aims at finding out the impact of organizational genes on the organizational creativity from the perspective of employees at Al-Wahda Bank in Sirte. The researcher used a comprehensive census approach to collect data, distributing questionnaires to all (45) employees at the bank under study. A total of (43) questionnaires were returned, and two were excluded as they were not suitable for analysis, resulting in a response rate of (95.5%) .The Statistical Package for the Social Sciences (SPSS) was used to process the collected data, employing descriptive and inferential statistical methods such as the arithmetic mean, standard deviation, linear regression analysis, and other statistical analyses.The study concluded with several key findings, most notably the existence of a statistically significant effect of organizational genes and their various dimensions(decision-making, incentives, organizational structure, and information) on organizational creativity from the employees' perspective at Al-Wahda Bank. The study also provided a set of recommendations that may assist planners and policymakers in Libyan banks in establishing and developing encouraging systems and a suitable organizational climate to enhance and elevate the level of organizational creativity among their staff.
The Impact of Organizational Learning on Organizational Resilience in the General Administrations of Private Libyan Commercial Banks Case Study: The Bank of Commerce and Development
The study aimed to identify the impact of organizational learning on organizational flexibility, as well as to know the level of both organizational learning and organizational flexibility in the general management of the Bank of Commerce and Development as a case study. The study followed the case study approach, and the questionnaire was used as a tool to collect the primary study data, which was developed and its validity and reliability coefficient were confirmed. The study was conducted on a sample of (126) employees, who were selected by simple random method from all employees. The data were analyzed using the Statistical Package for Social Sciences (SPSS) program. The study concluded that organizational flexibility, organizational learning and their dimensions had a high level. The study also revealed the existence of a statistically significant effect of organizational learning and its dimensions on organizational flexibility. The study also revealed that the most influential dimension of organizational learning on organizational flexibility is adaptive learning. Finally, the study presented a set of recommendations that are hoped to be followed to enhance the level of organizational flexibility and support organizational learning in the bank under study.
The impact of credit risk disclosure on the financial performance of Libyan commercial banks
of Libyan commercial banks. The research focused on five dimensions of credit risk disclosure: liquidity, capital adequacy, loan loss provisions, financial adequacy, and leverage. Financial performance was measured using two key indicators: Return on Assets (ROA) and Return on Equity (ROE). The study employed content analysis as the primary data collection method, extracting data from the annual reports of a sample of five Libyan commercial banks over the period from 2007 to 2021. An inductive approach was followed, utilizing a panel data model with three analytical techniques: Pooled Ordinary Least Squares (Pooled OLS), Fixed Effects Model, and Random Effects Model, all conducted through EViews 12 software. The results revealed a statistically significant positive effect of loan loss provisions on both ROA and ROE at a significance level of (α = 0.000). Conversely, capital adequacy and leverage exhibited a statistically significant negative impact on financial performance indicators at the same significance level (α = 0.000). Additionally, liquidity and capital adequacy showed no significant effect on financial performance at a significance level of (α = 0.05). Based on these findings, the study recommends enhancing the accounting disclosure of non-performing loans and their associated provisions by adopting more transparent and comprehensive disclosure policies, which would contribute to strengthening stakeholder confidence and achieving more stable and sustainable financial performance.
The Impact of Sustainable Leadership on Organizational Happiness at Libyan Airlines Operating in Benghazi
The study aimed to investigate the effect of sustainable leadership on organizational happiness in Libyan airlines operating in the city of Benghazi. The research employed a descriptive-correlational method and relied primarily on a questionnaire as the main data collection tool. The study population consisted of 121 employees in the targeted companies, and a census survey approach was adopted. After distributing the questionnaires, 105 valid responses were obtained for statistical analysis. Data were analyzed using the SPSS statistical software. The findings revealed several results, most notably that the overall level of sustainable leadership in the companies under study was high. The study also demonstrated that the level of organizational happiness was high. Furthermore, the results indicated a statistically significant effect of sustainable leadership on organizational happiness. Finally, the study proposed a set of recommendations intended to enhance sustainable leadership and strengthen organizational happiness in the companies examined.
Accounting education and its role in developing professional skills among students and graduates of the Accounting Department according to International Standard (3) A field study from the perspectives of faculty members, students, and graduates of the A
The study aimed to identify the role of accounting education in developing professional skills from the perspectives of faculty members, students, and graduates of the Accounting Department at the Faculty of Economics, University of Derna, Al-Quba Branch, and the Faculty of Economics, Omar Al-Mukhtar University. The descriptive analytical approach was followed in this study. To achieve the study's objectives, which were to identify the role of accounting education in developing professional skills according to International Standard (3) and to test its hypotheses, a questionnaire was designed and distributed to 70 sample members, 45 of whom were returned. A total of 37 questionnaires were valid for the study. To analyze this data, SPSS statistical analysis was used. A range of statistical methods were employed, including descriptive statistics, such as frequency tables, percentages, arithmetic means, and standard deviations for the study variables. Pearson's correlation coefficient test was also used to identify the type and degree of relationship. The field study reached several results, the most important of which are: accounting education plays a significant role, as it has a positive, statistically significant relationship in developing the intellectual skills required by the International Standards for Accounting Education (ISE) 3 among students. Accounting education plays a moderate role in developing skills (technical and functional, personal, interpersonal, and communication skills, organizational, and business management). The study recommended focusing on accounting education so that its primary goal is the quality of its outcomes, focusing on practical aspects and real-world training, so that graduates possess all professional skills
International Standards for Accounting Education 3
The Role of Digite Transformation in the Development of Financial Control Systems in the Libyan public Sector: An Applied Study on the State Audit institution
This study aims to explore the role of digital transformation in enhancing financial control systems at the Libyan Audit Bureau, particularly in light of the challenges faced by traditional systems, such as audit delays, weak infrastructure, and a lack of digital competencies، The study focused on four dimensions of digital transformation: human resources, computer systems and software, networks and databases, and cybersecurity, assessing their individual and collective impact on improving financial oversight in terms of accuracy, efficiency, effectiveness, and transparency. A questionnaire was distributed to a sample of Audit Bureau employees, and data were analyzed using statistical tools such as mean, standard deviation, and regression analysis، The results revealed a statistically significant positive relationship between digital transformation and the development of financial control systems, with the model explaining 58% of the variance، All four digital dimensions were found to positively influence financial oversight performance to varying degrees. The researcher recommended the need to promote digital transformation with new technologies because of their role in improving financial control and facilitating audit processes, to ensure improved audit quality and greater transparency in public financial management.
The extent to which disclosure levels in Libyan-owned companies comply with OECD guidelines: a study on the perspective of the employees of the General Administration for Investment and Banking Control at the Libyan Audit Bureau
This study aimed to determine the extent to which the level of disclosure in Libyan-owned companies is consistent with the guidelines of the Organization for Economic Co-operation and Development (OECD), and to evaluate the extent to which these companies adhere to the standards of disclosure and transparency. Adopting a descriptive approach, the study used a questionnaire to obtain the perspectives of forty employees in the Libyan Audit Bureau's General Administration for Investment and Banking Control. The statistical program (SPSS) was used to analyze the data collected from the 37 questionnaires received, which contained a set of reference indicators to measure the extent to which the level of disclosure in Libyan-owned companies is consistent with the principle of disclosure and transparency guidelines of the Organization for Economic Co-operation and Development on the governance of state-owned companies. This study reached several findings, the most important of which is that there is a positive alignment in the level of disclosure with the OECD's directives, indicating good commitment to disclosing financial objectives and results. However, there were areas that needed improvement such as risk disclosure and reward disclosure. The study also emphasized the importance of enhancing transparency to enhance confidence in the market. Finally, the study put forward important recommendations that include the need to strengthen disclosure standards, adopting governance guidelines that meet best practices, and conducting periodic evaluation studies.
Digital Transformation Technologies and Their Impact on the Effectiveness of Accounting Information Systems "A Field Study on Libyan Commercial Banks"
This study examined the impact of digital transformation technologies including cloud accounting, big data, and cybersecurity on the effectiveness of accounting information systems in Libyan commercial banks. The descriptive-analytical method was adopted, and data were collected through a questionnaire specifically designed for this purpose, which was distributed to 102 employees in the banking sector in the municipality of Sirte, Libya. The results revealed a significant positive impact of digital transformation technologies on the effectiveness of accounting information systems. Cloud accounting was found to have the most prominent positive effect, particularly in reducing costs and accelerating access to information. Additionally, cybersecurity technology was shown to play a pivotal role in enhancing trust in accounting information systems, while big data contributed notably to improving forecasting capabilities, financial decision-making, and the analysis of accounting data.
The Impact of government Expenditure and Parallel Exchange Rate on the Price Level in the Libyan Economy An Econometric Study Using ARDL Model for the Period (1990-2022)
This study aims to estimate the impact of government expenditure and parallel exchange rate on the price level in the Libyan economy during the period from 1990 to 2022. The study uses an Autoregressive Distributed Lagged Model (ARDL). The results show a long-term equilibrium relationship between the study variables. The coefficient of the error correction term is statistically significant and negative, indicating an adjustment towards equilibrium at a speed of 94%, one period after exogenous shocks. The results also indicate that the government expenditure variable has a significant positive relationship with the price level during the study period, while the parallel exchange rate variable has a positive and insignificant relationship.
The Role of Sustainability Accounting in Enhancing Corporate Reputation A Field Study on Insurance Company Branches in Sirte
This study aims to explore the role of sustainability accounting in enhancing the reputation of insurance company branches in Sirte, Libya. The study employed a descriptive-analytical approach, utilizing a questionnaire as the data collection instrument (40 questionnaires) administered to the target study sample (managers and employees). Descriptive statistical methods, specifically means and standard deviations, were used to illustrate the opinions of the study sample regarding the study's dimensions. Additionally, inferential statistical methods, namely regression analysis, were employed to test the study's hypotheses. The study concluded that there is a strong positive relationship between sustainability accounting practices (environmental, social, and governance [ESG] disclosure, and integrated reporting) and corporate reputation. Corporate governance disclosure exhibited the most significant impact, followed by environmental disclosure. The study offers practical value to the Libyan insurance sector, recommending that insurance companies adopt sustainability accounting practices, enhance disclosure, strengthen governance, and embrace integrated reporting. The adoption of these practices not only bolsters reputation but also contributes to the achievement of sustainability and corporate social responsibility.
The extent to which banking risk management in Libyan commercial banks contributes to improving banking financial performance
The study aimed to know the extent to which banking risk management in Libyan commercial banks contributes to improving banking financial performance. To achieve the study objective, the descriptive analytical approach was followed in preparing the research plan. In order to collect the primary data for the study, a field survey strategy was relied upon for a sample that included banking risk management and accounting employees in Libyan commercial banks operating in the city of Sirte, using a questionnaire form. The results of the theoretical study concluded that the presence of effective risk management in banking institutions leads to achieving profitability and financial stability and enhances their ability to confront financial crises. This was confirmed by the practical aspect of this study.
The Impact of Accounting Disclosure of Sustainable Development Dimensions on the Quality of Financial Reports in Libyan Commercial Banks.
The study aimed to identify the impact of accounting disclosure regarding the dimensions of sustainable development (economic, social, environmental, technological) on the quality of financial reporting in Libyan commercial banks. To achieve this goal, the study relied on a descriptive-analytical approach, using a structured questionnaire based on an established scale. The questionnaire was distributed to bank managers, their assistants, and financial employees within the study sample. A total of 63 questionnaires were distributed, of which 56 were returned, resulting in a response rate of 88.8%. The study concluded with several findings, the most important of which is that the disclosure of sustainable development dimensions positively affects the quality of financial reports in Libyan commercial banks, particularly the social and technological dimensions. The results showed a strong correlation between the disclosure of these two dimensions (social and technological) and the quality of financial reports. Based on these findings, the study recommended enhancing the level of accounting disclosure regarding sustainable development dimensions in Libyan commercial banks and adopting standardized accounting disclosure criteria to ensure a higher level of transparency and credibility.
The importance of accounting cybersecurity in the Libyan commercial banks: empirical study on the commercial banks operating in Sirte City
Abstract This study aims to shed light on the importance of applying accounting cybersecurity in Libyan commercial banks operating in the city of Sirte. To achieve the objectives of the study, the descriptive analytical approach was adopted, where the questionnaire was used as the main tool for collecting data, while ensuring its validity and reliability. The data were also analyzed using the (SPSS) program by applying descriptive and inferential statistical methods. The results of the study showed that employees of commercial banks in the city of Sirte believe that their banks are aware of and conscious of the importance of applying accounting cybersecurity. The results also indicated that there are major challenges and obstacles facing these banks in applying accounting cybersecurity. In addition, the results confirmed that there is great interest by the Central Bank and commercial banks in the city of Sirte in enhancing accounting cybersecurity, as this interest focuses on vital aspects such as: protecting sensitive financial data, enhancing trust and credibility, reducing risks, and ensuring compliance with security standards. Finally, the study presented a set of recommendations, the most important of which are: training courses and workshops should be organized for bank employees to enhance their awareness of the latest cyber threats and best security practices. It is also necessary to invest in advanced cybersecurity technologies and continuously update systems to keep pace with technological developments and new risks. In addition, it is necessary to enhance cooperation with the Central Bank and government agencies to exchange information and expertise in the field of cybersecurity, which supports joint efforts in this field.
The impact of retail stores' practices of marketing deception on consumer purchasing behavior
This study aimed to identify the impact of retail stores' practices of marketing deception on the purchasing behavior of the Libyan consumer, and to reveal the differences in the respondents' responses regarding purchasing behavior, based on a number of variables (gender, age, educational level, social status, monthly income level, profession). The study used the descriptive analytical approach; To achieve its objectives, a questionnaire tool was developed. The size of the study community was (449525) elements, using the quota sampling method, and the sample size was (384) individuals. The data were analyzed using the Statistical Package for Social Sciences (SPSS). The results of the study showed that there is an impact of marketing deception practices on the purchasing behavior of the Libyan consumer. The results of the study also showed that there were no statistically significant differences in the respondents' responses regarding the purchasing behavior of the Libyan consumer attributed to gender, educational level, monthly income level, social status, age, while statistically significant differences were found attributed to the profession. In conclusion, the study recommended the need to enhance consumer awareness through awareness programs targeting consumers; To provide them with the necessary tools to identify and protect themselves from fraudulent practices. It also recommended the necessity of cooperation between all state agencies in regulating marketing practices in the Libyan market, to ensure the provision of a fair and transparent commercial environment that contributes to enhancing trust between consumers and retail stores.
The impact of regulatory Genes on Organizational Politicization An Applied Study at the Faculty of aleajilat
The study aimed to identify the effect of regulatory genes on organizational politicization in the Faculty of Economics, Ajilat - University of Zawia, and then determine the effect between regulatory genes in its dimensions (decision-making - organizational structure - incentives - information). The study was designed based on the descriptive analytical approach, and the study community represented the faculty members of the Faculty of Economics, Ajilat - University of Zawia, numbering 143 faculty members, where a questionnaire was designed with three axes (demographic information, dimensions of regulatory genes, and organizational politicization). The study concluded that there is a statistically significant effect of regulatory genes on organizational politicization, and that the dimension of decision-making and organizational structure had a good effect, unlike the dimension of incentives and information, the effect was simple. The study recommended increasing attention to the concept of regulatory genes for organizations and the necessity of reducing the phenomenon of organizational politicization behavior in organizations.
Estimating the Impact of Banking Financial Depth Indicators on the Business Sector in Libya
This study aimed to demonstrate the relationship between financial depth and business sector indicators in the Libyan economy, especially after the financial developments that occurred in the Libyan banking sector, where annual data were analyzed during the period (1980-2022) using the Autoregressive Distributed Lag (NARDL) model. Results showed that the money supply indicator has a statistically significant impact, both positive and negative effects, on the business sector. Any increase in the money supply will result in an improvement in the business sector, while a decrease will also lead to an improvement in the business sector. This indicates that there is a non-linear relationship between the money supply and the growth of the business sector. At the same time, the results revealed a positive impact of the credit indicator on the growth of the business sector. An increase in the volume of credit will lead to growth in the business sector, while a decrease in the volume of credit had a statistically weak effect. The study also recommended working to create a suitable climate for the business sector by drawing up a policy for commercial banks in terms of (money supply - granting credit loans - determining the size of deposits) in a manner consistent with the conditions for improving the business sector, in addition to lifting banking and administrative restrictions.
The level of accounting disclosure of social responsibility towards others from the auditors’ perspective at the Libyan Audit Bureau
The study aimed to determine the levels of accounting disclosure towards others (society, customers, employees, and the environment) in companies and public institutions in Libya, from the auditors' perspective at the Libyan Audit Bureau. The descriptive analytical approach was used, due to its suitability for the purposes of the study, and to determine the level of disclosure, a five-point Likert scale was adopted (1= strongly disagree...5= strongly agree). A questionnaire was designed as a mean tool for collecting primary data, and was analyzed using one Sample-T test to determine the level of accounting disclosure. The population of the study was represented by auditors at the Audit Bureau who are assigned to audit the accounts of public entities. The number of distributed forms was (50) forms, distributed using a comprehensive inventory method due to the limited number of members assigned to the audit process, which amounted to (50) members. The study found that there is a somewhat acceptable level of accounting disclosure of social responsibility towards others in companies and public institutions. The study recommended increasing the degree of interest in disclosure and raising its levels towards others (society, customers, employees, and the environment). The study’s limitations were represented in its use of a single source for collecting data (the questionnaire), which means that the results may not be generalized, as they may be affected by the honesty and integrity of the participants.