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

Abstract

The study aimed to identify the types of difficulties facing the use of information technology (IT) tools in developing accounting information systems (AIS) in Libyan commercial banks. The research was conducted on a sample of commercial banks operating in Libya. A questionnaire was designed to collect primary data, and 44 forms were distributed among branch managers, accountants, auditors, and employees working in the selected banks. The SPSS statistical software was used to analyze the data and test the hypotheses.

Although most participants’ responses indicated that there were no significant difficulties in using IT tools within the studied banks, some responses revealed the existence of technical and security challenges, which increase with the expansion of technological use. Additionally, some participants noted that the banks suffer from a lack of technical infrastructure, unclear laws and regulations related to information technology in Libya, and a shortage of qualified personnel trained in the use and development of electronic accounting information systems in Libyan commercial banks.

The study recommends improving and developing the technical infrastructure, establishing dedicated IT departments in all banks to ensure information security, continuing to organize specialized training programs for employees to enhance their knowledge and skills in using and developing electronic AIS, and implementing effective cybersecurity strategies.