The Impact of Digital Skills Availability Among Employees on the Quality of Administrative Decision-Making: A Field Study at the Administration of the Higher Institute for Comprehensive Professions in Souq Al-Khamis Amsehel

Abstract

This study aimed to identify the most significant barriers affecting the efficiency and effectiveness of accounting performance at the Audit Bureau. The study focused on four independent variables that were analyzed to determine their impact on accounting performance. A descriptive-analytical approach was adopted, and a questionnaire consisting of 21 items was used. The questionnaire was distributed to employees working in the main departments of the Audit Bureau in Tripoli. A total of 40 questionnaires were distributed, of which 32 were returned and deemed valid for analysis, while 8 were either not returned or invalid. The data were analyzed using appropriate statistical software.

The results of the study revealed the presence of statistically significant barriers related to the independence of employees within the Audit Bureau. Among the most prominent of these barriers were political instability and division, which negatively affect employees' performance. The findings also indicated no statistically significant differences concerning organizational and administrative barriers, incentives, and training and professional qualification.

The study recommended the need to address the barriers faced by employees in the Audit Bureau and to recruit more qualified technical staff in order to enhance the level of accounting performance and improve the Bureau’s effectiveness in carrying out its supervisory duties.