The Role of Digital Transformation in Improving the Quality of Accounting Information: An Applied Study on Libyan Commercial Banks

Abstract

      This study aimed to identify the role of digital transformation in improving the quality of accounting information in Libyan commercial banks, the researcher used the descriptive analytical approach to describe and interpret the results of the study and test the hypotheses using the statistical analysis program (SPSS), where (50) questionnaires were distributed, of which (45) questionnaires were approved for analysis and study purposes with a recovery rate of (90%), the study concluded that digital transformation increases the suitability of accounting information by providing more accurate and timely information to support decision-making, it also enhances credibility by reducing errors and providing more transparent information, the study also recommended the need for Libyan commercial banks to continue to enhance the use of digital transformation technologies and provide continuous training for accounting cadres on the use of modern digital systems.