مدى التزام القطاع المصرفي الليبي بتطبيق الآليات المحاسبية للحوكمة : دراسة ميدانية

الملخص EN

The purpose of this study is to identify the opinion of employees in Libyan commercial banks and the central bank of Libya about the extent of commitment to apply the accounting mechanisms of governance in the banking sector.

a questionnaire was used to collect the data.

the questionnaire was distributed to a random sample of employees in public and private commercial banks and the central bank of Libya which were (212).

the results showed according to the participants’ opinion that all Libyan commercial banks and the central bank of Libya have insufficiency to apply the accounting mechanisms of governance ،namely ،audit committees ،internal audit ،laws and legislations and accounting and auditing standards ،and audit.

the results also showed that there are no statistically significant differences between the participants’ opinion in public and private commercial banks and the central bank of Libya about the extent of commitment to apply the accounting mechanisms of governance.