تأثير العلاقة بين تطور الأنظمة المصرفية والممارسات المحاسبية على جودة التقارير المالية : دراسة ميدانية على المصارف التجارية الليبية

الملخص EN

The study aims to demonstrate the impact of the relationship between the banking system development and accounting practice on the quality of financial statements.

The study relied on analytical, descriptive methods by developing its model and variables as well as showing the relationship among these variables.

It also utilized a questionnaire as a tool for collecting data from the sample.

The questionnaire was sent to heads of accounting, IT, supervision, and monetary departments in several Libyan commercial banks.

The study attained a number of results.

The more important results were that the relationship between the technological development of the banking system and accounting practice has an essential effect on financia statement quality.

The technological development of a system must be followed by practice to achieve its goals.

Therefore, the study recommends commercial banks consider accounting practice development and prepare a guide for accounting policies and measures that match their banking systems.