The impact of digital transformation in accounting information systems on the quality of accounting disclosure in Libyan Commercial Banks from the stakeholders is point of view

A field study on Libyan banks operating In the Middle Region) )

Abstract

The study aimed to examine the extent of the impact of digital transformation technologies in the field of accounting systems, represented by (Internet of Things (IOT), cloud accounting, and social media) on the quality of accounting disclosure, by implementing to a sample of Libyan banks. The descriptive analytical approach and reliance on the questionnaire were used as a tool for the study, which was distributed to a sample of 159 stakeholders in Libyan banks. The study found that there is no statistically significant Impact of applying digital transformation techniques in accounting information systems represented by techniques (electronic disclosure, disclosure via social media - Internet of Things (IOT) - cloud accounting) on the quality of accounting disclosure in Libyan banks. The study recommended by transformation to digital transformation technologies by (Internet of Things (IOT), cloud accounting, and social media) to improve the quality of accounting disclosure.