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نظم المعلومات المحاسبية بالمصارف التجاريةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
Security of Accounting Information Systems and their Impact on the Rationalization of Administrative and Strategic Decisions in the Libyan Commercial Banks in the light of Relevant International Accounting and Auditing Standards
The Libyan Banking System is currently witnessing great interest in the Accounting Information System in order to increase the efficiency and effectiveness of the performance of these systems in the Libyan Commercial banks, and provide safe , reliable and objective Information to make high efficient administrative and strategic Decisions.
Research Problem:
The research problem clarifies the importance of accounting information systems applied in the Libyan commercial banks and its role in making strategic and administrative decisions at the various management levels, and also clarifies the role of the principle of information and confirm the reliability and security of information as well as their impacts on decision- makers at various administrative levels.
The problem of the research can be summarized in the following main question: What is the level of development regarding accounting information system and the effectiveness of the role they play in rationalizing the administrative and strategic decisions of various administrative levels in the Libyan Commercial banks’ Systems?
And furthermore this main question can be subdivided into four sub-questions:
1.Is there a continuous updating of accounting information systems in the Libyan commercial banks in order to allow sufficient amount of information security?
2.To what extent the availability and reliability of the information exist in the accounting information systems applied in Libyan commercial banks?
3.Are the administrative and strategic decisions based directly on the information delivered by the accounting information system applied in the Libyan commercial banks in order to make effective decisions?
4.Is the applied Accounting Information System in the Libyan commercial banks effective?
Research Objectives:
The main objective of the research is security of accounting information systems, studying their impact on the rationalization of administrative and strategic decisions in the Libyan commercial banks in the light of international accounting and auditing standards in the relevant framework.
To achieve this goal, there are a set of sub-goals, which can be represented as follows:
1.Identifying the importance of Accounting Information Systems applied in the Libyan commercial banks and its influence on adminstrative and strategic decisions by knowing that the provided data and information are accurate, fast processed, efficient, confidence as well as secured and available, to improve the administrative and strategic decisions for Decision-Makers of the Libyan commercial banks.
2.Analysing the related International Accounting and Auditing Standards to achieve the purpose of research.
3.Highlighting the importance of continues updating and development of Accounting Information Systems and their impact on the efficiency of the strategic decisions regarding the various administrative levels in the Libyan commercial banks.
4.Obtaining set of goals, recommendations and the results that could be analyzed and used by the Libyan commercial bank managements.
Importance of Research:
The importance of this research is divided into two main categories:
1.Scientific importance
shed more light on the importance of accounting information systems and their role in the process of rationalizing and making administrative and strategic decisions in the Libyan commercial banks
Studying Libyan commercial banks, which have very important role in the Libyan economy.
Focus on identifying variables and interpretations that affect the performance of the accounting information systems and decision makers in the Libyan commercial banks, thereby contributing to bridge the research gap in this area from the researcher point of view.
2.Practical Importance
Increasing the ability to provide sufficient information to decision-makers at management levels, therefore contribute in raising the quality of strategic and administrative decisions systems.
Developing reliability and confidentially produced by the accounting information systems that are applied in the Libyan commercial banks.
Raising the quality of strategic decisions by providing information security systems applied in the Libyan commercial banks.
Limits of Research:
1.Researcher will not discuss all Libyan commercial banks, but will be limited to some of it to serve the purpose of research.
2.Researcher will not discuss all administrative and strategic decisions and International Standards of Accounting and Auditing but only the relevant of it in order to serve the purpose of research.
Research Hypothesis:
1.There is a significant statistical relationship between the information security in accounting information and the rationalization of administrative and strategic decisions of the Libyan commercial banks.
2.There is a significant statistical relationship between information confirm and reliability of the accounting information system and the rationalization of administrative and strategic decisions in the Libyan commercial banks.
3.There is significant statistical relationship between the characteristics of the information in the accounting information system and the rationalization of administrative and strategic decisions in the Libyan commercial banks.
4.There is significant statistical relationship between nature of applied accounting information system and the rationalization of administrative and strategic decisions in the Libyan commercial banks
Research Plan:
The Research Plan consist of the following chapters:
Research introduction: includes introduction, related previous studies, the contribution of the research, research problem, importance, objectives and hypothese of the research.Chapter One: Accounting Information Systems and Libyan commercial banks, includes:
•First section: Introduction.
•Second section: Accounting Information Systems and requirement of qualiy and application effectiveness.
•Third section, structure of accounting information systems in Libyan commercial banks and the need for development and restructuring.
•Fourth section: Conclusion.
Chapter two: Security of accounting information systems and administrative and strategic decisions in Libyan commercial banks, and includes the following Topics:
•First section: Security of Accounting information system.
•Second section: the reliability and confirm of the information in accounting information systems.
•Third section: dministrative and strategic decisions and international accounting standards in the Libyan commercial banks.
•Fourth section: Conclusion.
Chapter Three: The field study.
•: Introduction
• First section: Elementes of the field study
•Second section: Statistical analysis of research Hypothesis
•Conclusions
Results and Recommendations
References
Supplements