أثر استخدام تقنية المحاسبة السحابية على الأداء المالي في المصارف التجارية الليبية - "دراسة تطبيقية على المصارف العاملة في مدينتي سرت ورأس النوف"

أحمد الشريف عمار

doi:10.54172/w4dg1633

Authors

Ahmed Alsharif Ammar Department of Accounting - Faculty of Economics - University of Sirte - Libya Author

DOI:

https://doi.org/10.54172/w4dg1633

Keywords:

Cloud Accounting, Cloud Accounting Technique, Financial Performance, Commercial Banks

Abstract

This study aims at identifying the impact of using cloud accounting technique on the financial performance of the Libyan commercial banks. To achieve the objective of this study, the researcher has followed the descriptive analytical approach due to its suitability to the nature of the study. The researcher has also designed a questionnaire consisting of (30) paragraphs which is submitted to the study population consisting of the Libyan commercial banks located in the cities of Sirte & Ras Lanuf, numbering (10) banks. (50) Questionnaire have been distributed to the study population that is represented in (bank managers and their associates, heads of departments and some other employees); 47 of them were returned and all questionnaires were analyzable. The Statistical Package for the Social Sciences software program "SPSS" was used to analyze the data collected and test hypotheses. The study concluded, inter alia, that the application of cloud accounting technique contributes to improving the financial performance of the Libyan commercial banks given the fact that it helps in (reducing the costs, risks and time, achieving flexibility and ease of access to data and information).

References

أولاً: المراجع العربية (Arabic References)

أ- الدوريات (Journals)

Ibrahim, Khaled Abu Al-Nour & Hussein, Abdelfattah Ali. (2020). "The Impact of Internal Variables on the Financial Performance of Libyan Commercial Banks: An Applied Study on Al-Jumhuriya Bank" (Approx. Translation), Journal of Economic and Political Sciences, Faculty of Economics and Commerce, Zliten, Al-Asmarya University, Issue (15), pp. 143-181.

Ahmed, Bahiman Ibrahim. (2020). "Factors Affecting Companies' Tendency to Adopt Cloud Accounting: An Applied Study on Joint Stock Companies in the Kurdistan Region" (Approx. Translation), Journal of Arts, Literature, Humanities and Social Sciences, Issue (54), pp. 164-178.

Al-Shidah, Uqla Nawash Mohammed. (2017). "The Impact of Investment in Information Technology on the Performance of Saudi Banks" (Approx. Translation), Arab Journal of Management, Volume (37), Issue (1), pp. 207-222.

Basili, Michael Samuel Al-Fanus. (2018). "Analysis of Factors Influencing the Decision to Use Cloud Accounting in the Egyptian Business Environment: A Field Study" (Approx. Translation), Scientific Journal of Commercial Studies, Volume (9), Issue (1), pp. 203-240.

Bin Saeed, Amin; Abdelrahim, Nadia; & Makhlouf, Ahmed. (2018). "The Future of Accounting Information Systems under Cloud Computing Technology" (Approx. Translation), Journal of Economic Fields, Volume (1), Issue (1), pp. 7-20.

Jaradat, Nasser Mohammed Masoud; Shadid, Mohammed Issa; & Abu Omariya, Fayez Mohammed. (2020). "The Impact of Applying Cloud Accounting on Accounting Programs in Palestinian Universities" (Approx. Translation), Journal of Economic and Administrative Sciences and Law, Volume (4), Issue (6), pp. 79-94.

Damdoum, Zakaria; Marghani, Walid; & Sadrawi, Tariq. (2020). "Challenges of Adopting Cloud Accounting in the Algerian Business Environment: A Field Study" (Approx. Translation), Journal of Economic Sciences, Management and Commercial Sciences, Volume (13), Issue (1), pp. 475-490.

Damanhouri, Amal Mohammed Sheikh Hussein & Al-Rashid, Taghreed Abdulaziz Suleiman. (2018). "The Impact of Applying the Balanced Scorecard on Performance Improvement: An Applied Study on Commercial Banks in Jeddah" (Approx. Translation), Arab Journal of Management, Volume (1), Issue (1), pp. 165-199.

Zareb, Hamdi Shehda Mahmoud & Al-Amsi, Jaber Ahmed Jaber. (2019). "Factors Contributing to Companies' Tendency to Adopt Accounting Applications on the Internet: An Applied Study on Public Joint Stock Companies Operating in Gaza Strip" (Approx. Translation), Islamic University Journal of Economic and Administrative Studies, Volume (27), Issue (4), pp. 1-21.

Zakr, Doha Munther & Al-Saqa, Ziad Hashem Yahya. (2020). "The Impact of Cloud Computing on the Efficiency of Accounting Information Systems: An Exploratory Study of the Opinions of Academics and Professionals in Iraq" (Approx. Translation), Tikrit Journal of Administrative and Economic Sciences, Volume (16), Issue (51), pp. 133-150.

Shanawa, Wisam Aziz & Al-Shammari, Hussein Karim. (2019). "Cloud Accounting: A New Horizon for Organizing Accounting Work" (Approx. Translation), Journal of the Faculty of Science, City of Science University, Volume (11), Issue (1), pp. 1-17.

Asi, Fatima Al-Zahra Shamel & Mohammed, Raed Majid Abdul. (2020). "The Possibility of Using Cloud Accounting in Cost Reduction: An Applied Study" (Approx. Translation), Journal of Administration and Economics, Issue (123), pp. 362-375.

Abdel Ghaffar, Norhan El-Sayed Mohammed. (2019). "Employing the Technology Acceptance Model (TAM) in the Relationship between the Use of Cloud Accounting and Organizations' Orientation towards Future Adoption of Cloud Auditing Practices in the Egyptian Business Environment: An Applied Study" (Approx. Translation), Scientific Journal of Accounting Studies, Issue (1), pp. 221-314.

Awad, Salwa Drar; Othman, Alawiya Saeed; & Sir Al-Khatim, Abeer Bakr. (2021). "The Impact of Applying Cloud Accounting on Accounting Programs at King Khalid University" (Approx. Translation), Journal of Financial, Accounting and Administrative Studies, Volume (8), Issue (2), pp. 142-159.

Al-Ashmar, Mohammed Abdelfattah; Ahmed, Mohammed Abdulmaqsoud; & Kashef, Sara Youssef Ali. (2022). "The Role of CAMELS Indicators in Evaluating Banking Performance: A Case Study on the National Bank of Egypt" (Approx. Translation), Scientific Journal of Commercial Research, Volume (1), Issue (1), pp. 351-378.

Al-Nour, Omar Taj Al-Sir Omar & Al-Ajab, Abdulmajid Abdulrahim. (2019). "The Impact of Using Electronic Accounting Systems on Raising the Efficiency of Financial Performance: An Application on Sudanese Banks" (Approx. Translation), King Khalid University Journal of Humanities, Volume (6), Issue (1), pp. 13-35.

Al-Waeli, Raghad Karim Qasim & Al-Zubaidi, Hamza Faiq Wahib. (2020). "The Impact of Supervisory Control Requirements on the Financial Performance of Islamic Banks in Iraq: A Case Study (Islamic Cooperative Bank for Investment and Development for the Years 2015-2018)" (Approx. Translation), Journal of Accounting and Financial Studies (JAFS), Volume (15), Issue (50), pp. 81-102.

Mahdi, Hossam Mohammed Ali & Al-Tamimi, Amal Mohammed Suleiman. (2020). "The Possibility of Companies' Orientation towards Cloud Accounting: An Applied Study on Iraqi Tourism and Travel Companies" (Approx. Translation), Warith Scientific Journal, Volume (2), Issue (1), pp. 136-150.

Yousefi, Rafik & Kittal, Abdulaziz. (2021). "The Impact of Orientation towards Applying Cloud Accounting on the Financial Performance of Economic Institutions: An Applied Study on Algeria Telecom Corporation" (Approx. Translation), Journal of Quantitative Economic Studies, Volume (7), Issue (1), pp. 363-375.

ب- الرسائل العلمية (Theses)

Dalila, Ruhani. (2015). "The Impact of Governance Mechanisms on the Financial Performance of Commercial Banks: A Case Study of a Sample of Bank Agencies in Umm Al-Bouaghi" (Approx. Translation), Master's Thesis, University of Arabi Ben M'hidi, Umm Al-Bouaghi, Algeria.

Al-Hamdani, Mohammed Majid Jawad. (2013). "Measuring the Impact of Electronic Banking on Financial Performance Indicators of Banks: An Applied Study on a Sample of Jordanian Banks for the Period (2008-2013)" (Approx. Translation), Master's Thesis, University of Karbala, Iraq.

ج- المؤتمرات (Conferences)

Rashwan, Abdelrahman Mohammed Suleiman & Qasim, Zainab Abdelhafiz Ahmed. (2020, July 7-8). "The Role of Digital Transformation in Raising Bank Performance Efficiency and Attracting Investments" (Approx. Translation), First International Conference on Information Technology and Business (ICITB2020), Gaza University, Palestine.

ثانياً: المراجع الأجنبية (Foreign References)

Al-Rabi'e, A. & Ali, O. A. (2020). "The Intellectual Impact of Cloud Accounting in Enhancing the Quality of Auditing for Jordanian Audit Offices", Journal of Business & Economic Policy, 7(3), 32-41.

Jaiswal, R. & Jaiswal, K.S. (2019). "Conceptual Framework of Cloud Accounting", Indian Journal of Accounting (IJA), 51(1), 122-124.

Saha, T., Das, S.K., Rahman, M., Siddique, F.K., & Uddin, M.G. (2020). "Prospects and Challenges of Implementing Cloud Accounting in Bangladesh", Journal of Asian Finance, Economics and Business, 7(12), 275-282.

Wahhab, A.M., Abdulhussein, A.S., & Al-Shammari, M.T. (2020). "The Influence of Cloud Accounting Applications on the Accounting and Auditing Profession in Iraq", Palarch's Journal of Archaeology of Egypt/Egyptology, 17(3), 2185-2201.