Dirasat in Economics and Business

أثـر الاتصـالات الـداخـليـة على اتخـاذ القـرارات الإداريـة دراسة حالة على صندوق الضمان الاجتماعي غرب بنغازي

طاهر عمر يونس المغربي — 2026-02-18

The study aimed to Know the Impact of Internal Communications Consisting of (Types of Internal Communications, Means of Internal Communications, Internal Communications Skills) as an Independent Variable on Administrative Decision-Marketing in The Social Security Fund, West Benghazi as A Dependent Variable, The Researcher Relied on Previous Studies to Test Internal Communications, He Used The Community, Which Amounted to (92) Items, (86) Questionnaires Were Retrieved and (6) Questionnaires Were Lost, The Researcher Used The SPSS Statistical Package Program to Test The Study Hypotheses, One of The Most Important Results Reached Was The Existence of an Impact of Internal Communications on Administrative Decision-Marketing in The Social Security Fund, West Benazir Brigade, According to The Results of The Statistical Analysis.
The Study Recommends Conducting Further Research in This Area Using Other Methodologies That May Contribute to Increasing Knowledge About The Subject of Study.

جودة نظم المعلومات الإدارية وأثرها على تحسين أداء العاملين دراسة ميدانية على العاملين في مصرف التجارة والتنمية وفروعه في مدينة بنغازي

هاجر أحمد عبدالسلام الشريف — 2026-02-18

Management information systems are a fundamental element in improving job performance in organizations. Given the importance of this topic, the study problem revolved around the following question: “Is there an impact of management information systems on improving employee performance at the Bank of Commerce and Development in Benghazi?”
The study aimed to determine the extent to which management information systems impact employee performance. The study population consisted of all employees at the Bank of Commerce and Development and its branches in Benghazi, numbering (405) employees in 2024. A simple random sampling method was used to determine the sample size, which amounted to (197) employees. (196) questionnaires were retrieved, and the number of questionnaires valid for analysis reached (195), representing (99%) of the total distributed questionnaires.
To achieve the study objectives and analyze the collected data, the SPSS statistical program was used. The study reached a set of results, the most important of which are:
• The level of implementation of management information systems and employee performance at the bank under study was high.

تأثير استخدام تقنيات الذكاء الاصطناعي على مهنة المراجعة الخارجية في ليبيا

اسماعيل عيسى محمد حويلي — 2026-02-18

The study aimed to investigate the impact of using artificial intelligence (AI) technologies on the external auditing profession in Libya from the perspective of external auditors and academics in the eastern region. To achieve this objective, the study adopted a descriptive-analytical approach and relied on a questionnaire as the main data collection tool. The questionnaire was distributed to the study population, which consisted of external auditors accredited by the Central Bank of Libya and faculty members in accounting departments at universities located in the eastern region of Libya. Descriptive and inferential statistical methods were employed to analyze the data and derive conclusions. The study hypotheses were tested using the Wilcoxon Signed-Rank Test and the Kruskal-Wallis Test. The findings revealed a significant positive effect of utilizing various AI technologies (expert systems, neural networks, and machine learning techniques) on enhancing audit quality and the accuracy of financial reports. Based on these findings, the study recommends encouraging audit firms and practitioners to adopt AI technologies in their operations to minimize human errors and improve data analysis efficiency.

دور المراجعة المشتركة في تحسين الخصائص النوعية للمعلومات المحاسبية الواردة في القوائم المالية في المصارف التجارية الليبية

خالد عبدالقادر العريبي — 2026-02-18

This study aims to identify the role of joint auditing in enhancing the qualitative characteristics of accounting information presented in the financial statements of Libyan commercial banks. The study addressed five main dimensions: relevance, reliability, comparability, verifiability, and consistency. The study adopted a descriptive-analytical methodology and collected data through a questionnaire distributed to a sample of 180 individuals, comprising financial managers, accountants, internal auditors in commercial banks, auditors from the Audit Bureau, and external auditors registered with the Central Bank of Libya. Appropriate statistical methods were used to analyze the data through the SPSS program. The study tested the main hypothesis: “Joint auditing plays a role in enhancing the qualitative characteristics of accounting information in the financial statements of Libyan commercial banks.” From this main hypothesis, five sub-hypotheses were derived.
The findings of the study indicate that joint auditing plays an effective role in improving all dimensions of the qualitative characteristics of accounting information in the financial statements of Libyan commercial banks. The study recommends adopting a joint audit system in Libyan banks due to its positive impact on enhancing the quality of accounting information. Furthermore, the study emphasized the importance of strengthening coordination between regulatory and accounting bodies in the country to establish a clear regulatory framework that governs the work of joint auditors and minimizes potential conflicts. It also called for incorporating the concept of joint auditing into academic curricula within accounting departments to raise early awareness among students about its importance.

أثر التكنولوجيا المالية في تعزيز جودة الخدمات المصرفية من وجهة نظر العملاء

محمد مفتاح الشيخ رحيل — 2026-02-18

This study aimed to identify the impact of financial technology (Fintech) on the quality of banking services in Libyan commercial banks, as well as to assess the current state of Fintech implementation in these banks. The study population consisted of all Libyan commercial banks across both public and private sectors. Due to the large size of the population, a random sampling method was employed. The researcher adopted a quantitative approach to collect primary data from a sample of 250 respondents using a structured questionnaire, achieving a response rate of 84%. Descriptive statistics including means, standard deviations, and percentages were used to answer the study questions, while multiple regression analysis was applied to test the study hypotheses. The findings revealed a statistically significant impact of Fintech on the quality of banking services. However, the overall level of Fintech adoption in most commercial banks was generally weak, except for a relatively adequate infrastructure that was somewhat prepared to support Fintech applications. The study also indicated a lack of modern technologies such as ATMs and limited reliance on modern services like mobile and email banking. Moreover, customers’ sense of security and trust in banking services was found to be low. The study’s findings are expected to contribute to improving the quality of banking services and to provide valuable insights for banking and financial institutions regarding the importance of Fintech adoption.

تأثير متطلبات التحول الرقمي (التقنية والبشرية) على الابتكار وتعزيز الميزة التنافسية في المصارف التجارية الليبية

أشرف سالم عبد الكافي — 2026-02-18

This study aims to examine the impact of digital transformation on innovation and competitiveness in Libyan commercial banks. The descriptive-analytical method was employed to achieve the objectives of the study. Data were collected through a structured questionnaire distributed to a sample consisting of managers, deputy managers, department heads, unit supervisors, auditors, and accountants working in commercial banks located in Sirte, Libya. A total of 62 questionnaires were distributed to the targeted sample. Several statistical techniques were utilized, including arithmetic means, standard deviations, relative weight, relative importance, and Cronbach’s Alpha to test the reliability of the data. Hypotheses were tested using stepwise multiple regression analysis. The study yielded several findings, the most significant of which is the existence of a statistically significant effect of the requirements of digital transformation—namely, human and technological requirements—on both innovation and competitive advantage in the sampled Libyan commercial banks.

Strategic Human Resource Management and Organizational Performance: A Comprehensive Review: case study about employees at Ninewells Hospital, Dundee, UK

Asaad Salim Farag Elomami — 2026-02-18

Human resource management (HRM) enables making sustainable organisational performance a reality for today›s dynamic business environment. HR practice alignment and organisational strategy have been among the biggest forces driving innovation, employee engagement, and competitive success. This article presents an overview of the history of HRM from administrative work to being an organisational strategy partner and its contribution to organisational performance. Based on extensive literature review and some recent theory such as Resource-Based View (RBV) and Human Capital Theory, in this study an analysis has been presented on how strategic HR practices such as talent management, performance management, employee development, and diversity management have influence on employee›s performance along with organisational performance. The study also addresses the role of leadership, organisational culture, technology such as artificial intelligence, in trying to conceptualise HR effectiveness. For organisational leaders and HR practitioners in best practice and trends in world-class companies, implications of the study are noted. The study reiterates the importance of strategic HRM and alignment of firm strategy in response to changing labour markets and generating long-term value. Research implications are developed to build strategic competencies of HR functions, and suggestions are given for future research..