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), pp. 115–141. doi: 10.61952/jlabw.v2i2.511.