مدى قدرة الشركات النفطية الليبية العاملة في مدينة بنغازي على تبني و تطبيق معايير الإبلاغ المالي الدولية

Abstract EN

This study aimed to identify the extent to which the Libyan oil companies operating in the city of Benghazi on the adoption and implementation of international financial reporting standards, by showing the extent of the accounting system the efficiency of the oil companies Libyan working in Benghazi on the adoption and implementation of international financial reporting standards, and also to identify the obstacles that may prevent the ability of these companies to adopt and apply international financial reporting standards; in addition to the identification of solutions that may work to improve the capacity of the Libyan oil companies operating in the city of Benghazi on the adoption and implementation of international financial reporting standards, and finally to identify whether there substantial statistically significant for the average oil Kdrhacharkat Libyan working in the city of Benghazi on the adoption and implementation of international financial reporting standards due to some of the following demographic variables: employment, educational qualification, scientific specialization differences, length of service, professional certification, follow-up to International Financial Reporting Standards and changing out of the Council of International Financial Reporting Standards; The society represents the study in all CFOs and accountants in various functional levels corporate industrial Libyan working oil sector in the city of Benghazi as well as the external auditors of the city; totaling (246), and to determine the size of the sample has been relying on krejcie and Morgan (table 1970), where you specify the size of the number (148), was selected random stratified way, and to achieve the objectives of the study The study followed the descriptive analytical method, the researchers developed a questionnaire, have been confirmed of its credibility and its reliability coefficient, after the distribution of the questionnaire have been retrieved (96) form valid for statistical analysis, and analysis of the study data was used by computer and the use of statistical program of software contained service (SPSS), where they were to reach many of the results can be summarized as follows: The study proved that the oil companies Libyan working in the city of Benghazi, the ability to adopt and implement standards International Financial Reporting at the level of significance of 1%, and a medium degree, as the results of the study showed the existence of an accounting system efficient moderately can Libyan oil companies operating in the city of Benghazi from the adoption and implementation of international financial reporting standards at the level of significance of 1%, the study revealed the existence of obstacles highly inhibit the ability of companies under study on the adoption and implementation of international financial reporting standards at the level of significance of 1%, where it was found that more obstacles are in ignorance of the senior management of the companies replaced Aldrashbohmah international financial reporting standards, the study also showed that there are several proposed solutions from the point of of the participants study and that may work to improve the ability of companies under study adoption and implementation of international financial reporting standards, most notably the introduction of outlaws experts to train accounting staff on the application of international financial reporting standards, followed by accounting courses included in the universities and international financial reporting standards, as the study showed there was no significant differences to the averages of the ability of the Libyan oil companies under study on the adoption and implementation of international financial reporting standards due to some demographic variables under Aldarchbasttina variable length of service; and finally the study provided a set of recommendations that will hopefully follow to raise the ability of the Libyan oil companies to apply International Financial Reporting Libyan standards efficiently and effectively..