Rabab husayn Ali Balhouq. “The Main Difficulties Facing the Use of Information Technology Tools in Developing Electronic Accounting Information Systems in the Banking Sector: An Applied Study on Commercial Banks Operating in Libya”. Journal of Libyan Academy Bani Walid 1, no. 3 (October 16, 2025): 416–433. Accessed March 12, 2026. http://journals.labjournal.ly/index.php/Jlabw/article/view/239.