Investigation the effect of technology organization on accounting in Libyan companies

الملخص EN

Libya as one of the developing countries are moving up in using new technological systems, the process of adoption has been slow and the current use of Information System (IS) is far less than that achieved in developed countries especially in area of accounting in any organization (Danowitz, Nassef & Goodman, 1995).

The current study studied empirically the impact of using new technology systems and communications in Libyan affirms.

The study focused on data from 100 respondents from a firm in Libya, The sample used in this study is acceptable as Studenmund (2001) suggested at least 25 observations as reasonable sample.

The result of this study showed that there is a positive correlation between using new technology systems in Libyan affirms and their achievements.