Rabab husayn Ali Balhouq 2025. 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, 3 (Oct. 2025), 416–433. DOI:https://doi.org/10.61952/jlabw.v1i3.239.