مشروع البحث: تحديات التحول الرقمي في مهنة المحاسبة للشركات الصناعية الليبية "دراسة حالة على الشركة الاهلية للإسمنت المساهمة"
تحميل...
المساهمين
الممولين
رقم التعريف
3*13
الباحث
محمد مصطفى المهدي قناو
الوصف
This study aimed to identify the challenges facing the accounting profession amid digital transformation at Al-Ahlia Cement Company by analyzing five key dimensions: administrative, financial, technical, regulatory, and human resources. The researcher adopted a descriptive-analytical approach, as it suited the nature of the study, relying on questionnaires and personal interviews as the primary data collection tools. A survey method was applied to the study population, consisting of accountants in the company’s general administration and affiliated factories, to ensure accurate representation of the data.
The study’s results showed strong statistical significance, confirming that administrative challenges hinder the adoption of digital transformation in accounting due to slow adoption of change, poor coordination, and redundant procedures. The results also indicated that financial challenges are among the most significant, stemming from limited funding and unclear financial planning. It also became clear that technical challenges pose a major obstacle due to inadequate digital infrastructure, poor system integration, and the absence of modern technologies, as well as limited cybersecurity and technical support. The study also identified legislative challenges stemming from laws and accounting standards that have not kept pace with technological developments, as well as the absence of incentives to support digital transformation. The results also showed that human challenges are among the most significant factors influencing outcomes, as accountants lack digital skills, receive inadequate training, and have limited professional awareness of modern technologies.
In light of these findings, the study recommends updating the company’s administrative policies and procedures, allocating a stable budget for digital transformation projects, developing technical infrastructure, and enhancing information security, in addition to updating legislation and accounting standards to keep pace with the digital environment. It also recommends investing in training for accountants and developing their digital skills, as well as providing incentives that support the adoption of digital systems and improve the quality of financial reporting within the company
الكلمات الدالة
المحاسبة