Vol. 12 No. 1 (2026)

View Vol. 12 No. 1 (2026)

Volume (12) - Issue (01) - June 2026 AD.

Published: 2026-06-10

Full Issue

مقدمة وفهرس العدد (العربية)

Arabic Articles

Prospects for Developing the Common Conceptual Framework for Financial Accounting and Financial Reporting Quality Challenges in the Digital Transformation Prospects for Developing the Common Conceptual Framework

Nasef M. Saad Abdelgader

19-01
- PDF (العربية)
The impact of exports, imports, and population growth on economic growth in Libya: An econometric study using the ARDL model during the period (1990–2024) The impact of exports, imports, and population growth on economic growth in Libya

Salem Saleh Elsanosi

46-20
- PDF (العربية)
صعوبات تطبيق التوجيهات الإرشادية لمراجعة نظم وأمن المعلومات (GUID 5100 & 5101): دراسة ميدانية على الإدارة العامة لديوان المحاسبة الليبي صعوبات تطبيق التوجيهات الإرشادية لمراجعة نظم وأمن المعلومات (GUID 5100 & 5101)

Saleh Ramadan Elgundi

78-47
- PDF (العربية)
تحليل قياسي لظاهرة التزاحم والتحفيز بين الائتمان العام والخاص في ليبيا عن طريق الاحتياطيات الفائضة (1980- 2024) تحليل قياسي لظاهرة التزاحم والتحفيز بين الائتمان العام والخاص في ليبيا

Blgasem Yousef Bazina, Abdulhamid Ahmed Hamed

101-79
- PDF (العربية)
أنموذج PATROL لتقييم أداء المصارف الليبية: دراسة تطبيقية على عينة من المصارف التجارية الليبية خلال الفترة 2010-2023م أنموذج PATROL لتقييم أداء المصارف الليبية

Adel Alkaseh Enpaya

125-102
- PDF (العربية)
أثر سعر الصرف على الاحتياطيات الأجنبية في ليبيا: (دراسة قياسية باستخدام نموذج ARDLخلال الفترة 1990-2023) أثر سعر الصرف على الاحتياطيات الأجنبية في ليبيا

Mabruka Mohamed Atwa , Iman Saleh bunawara

149-126
- PDF (العربية)
The Impact of Monetary Expansion on Stagflation in the Libyan Economy: An Econometric Study Using Time Series Modeling The Impact of Monetary Expansion on Stagflation in the Libyan Economy

Akrem Omar Aldeeb, Musbah Mohamed Ghait

169-150
- PDF (العربية)
أزمة الهُوية وانعكاساتها على الاستقرار السياسي في ليبيا أزمة الهُوية

Mohamed Attia Al-razqi

192-170
- PDF (العربية)
The impact of internal governance mechanisms on the value of publicly traded commercial banks: A case study of some listed banks in the Gulf countries. The impact of internal governance mechanisms on the value of publicly traded commercial banks .

Zainab Abdulaziz Altwergi

219-193
- PDF (العربية)
Using the SERVPERF Method to Measure Service Quality in Libyan Commercial Banks: A Comparative Field Study Between Public and Private Commercial Banks Using the SERVPERF Method to Measure Service Quality in Libyan Commercial Banks

Mohamed M M Zaltom

239-220
- PDF (العربية)
The reality of digital human resources management practices at the Social Security Fund in Benghazi from the employees' perspective The reality of digital human resources management practices at the Social Security Fund in Benghazi

Nuria Saad Elsheikhi , Ahmed Saad Elsheikhi

270-240
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English Articles

The Role of Forensic Accounting in Enhancing Public Financial Integrity : Study in the Libyan Environment The Role of Forensic Accounting in Enhancing Public Financial Integrity

Mohamed Issa Mousa

01-23
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Does Perceived Organizational Support Affect Work Engagement among Academic Staff at Higher Education in Libya? An empirical study at Misurata University Does Perceived Organizational Support Affect Work Engagement among Academic Staff at Higher Education in Libya

Nabil M Eljaaidi, Fatima M Smiw

24-62
- PDF
The Impact of Environmental Accounting Disclosure on Achieving Sustainable Development: Evidence from the National Oil Corporation (NOC) of Libya The Impact of Environmental Accounting Disclosure on Achieving Sustainable Development

Ezaddin Abdualadim M Bakir, Abulgasem Mahmoud Abusatala

63-81
- PDF