مدى إدراك المصارف التجاري الليبي لأهمية استخدام تقنية المحاسبة السحابية: دراسة تطبيقية على المصارف العاملة في مدينتي سرت ورأس لانوف

Abstract EN

The study aimed to identify the extent of awareness of the Libyan commercial banks about the importance of using cloud accounting technique.

to achieve the objective of this study, the researchers have followed the descriptive analytical approach due to its suitability to the nature of the study.

the study population consists of the managers of bank branches and their associates, heads of departments and some other employees, located in the cities of Sirte & Ras Lanuf, numbering (10) branches.

(48) questionnaire have been distributed to the study sample, (42) of them were returned and considered valid for statistical analysis.

the statistical package for social sciences (SPSS) had been used in analyzing the study data, where the arithmetic means, standard deviations, Pearson correlation coefficient, Cronbach’s alpha, and one sample t-test were used to test the study hypotheses.

the study reached a number of results that include: Libyan commercial banks are aware about the importance of using cloud accounting technique, and their employees have the scientific and practical qualifications to apply cloud accounting.

the study came out with a set of recommendations, most notably that Libyan commercial banks should give more attention to the human resource and establishing partnerships and alliances between local banks and foreign banks to benefit from the expertise to develop their performance.