Awatif Faraj Al-Khabouli. 2026. “Analysis of Obstacles Affecting the Efficiency and Effectiveness of Accounting Performance: A Field Study at the Audit Bureau and Its Application to the Tourism Information and Documentation Center – Tripoli”. Journal of Libyan Academy Bani Walid 2 (2):115-41. https://doi.org/10.61952/jlabw.v2i2.511.