أثر استخدام النظام المحاسبي الإلكتروني على مخرجات النظام المحاسبي - دراسة تطبيقية بشركة ليبيا نفط المشتركة

This study aimed to identify the impact of using the electronic accounting system on the outputs of the accounting system. This was done by understanding the impact of the electronic accounting system on the quality, accuracy, and efficiency of the outputs of the accounting system. To achieve the study's objectives, the descriptive analytical approach was adopted and data were collected through a questionnaire. Forty questionnaires were distributed to the study sample, which consisted of employees working at the Libyan Joint Oil Company, Thirty-six questionnaires were returned and after reviewing the questionnaires, one questionnaire was found not to meet the requirements and was excluded, leaving 35 questionnaires. The analysis was conducted the data was processed and statistically analyzed, the study hypotheses were verified, and the study concluded with a set of results, the most important of which is: the electronic accounting system implemented in the company under study did not enable real-time updating of financial data. It did not expedite the periodic financial closing processes as required, nor did it enable the preparation of detailed reports as needed by the company's management. However, it did contribute to improving the quality of periodic financial reports. Therefore, the researcher recommended that the company develop and update its existing electronic accounting systems. Training employees working in the Finance Department, Internal Audit Department, and Information Technology Department to achieve a full understanding and awareness of the work of the electronic accounting system. Keywords: Accounting System, the Electronic Accounting System, Financial Reports, Quality Accuracy and Efficiency, Oil Sector