Obstacles to Improving Accounting Performance Efficiency in Government Supervisory Bodies: A Field Study on the Libyan Audit Bureau

Abstract

This study investigates the grammatical evidential use of the Prophetic Hadith in This study aims to identify the main obstacles that hinder the improvement of accounting performance efficiency in government supervisory bodies and to measure the degree of their impact, with an application to the Libyan Audit Bureau as the supreme financial audit institution of the state. The study adopted the descriptive-analytical approach and used a questionnaire as the main data collection instrument, distributed to a sample of auditors, accountants and section heads working in the Bureau; 54 valid questionnaires were analysed. The obstacles were classified into five dimensions: organisational and administrative, human and professional, technological and information systems, legislative and legal, and environmental and political. The results revealed that these obstacles collectively exert a high impact on accounting performance efficiency, with an overall mean of 3.95 out of 5. Environmental and political obstacles ranked first, followed by technological, human and professional, organisational and administrative, and finally legislative obstacles. No statistically significant differences were found in respondents' assessments attributable to years of experience. The study recommends accelerating digital transformation of audit work, adopting the INTOSAI International Standards of Supreme Audit Institutions (ISSAIs), strengthening the financial and administrative independence of the Bureau, and investing systematically in the professional development of audit staff.