The impact of the efficiency of accounting information systems users on the effectiveness of accounting information systems: An applied study on the National Commercial Bank

Abstract

The study aimed to measure the impact of users’ competence in accounting information systems (AIS) on the effectiveness of these systems in Libyan commercial banks, with a particular focus on the National Commercial Bank – Zawiya branch. The research was divided into two parts: a theoretical part that established the conceptual framework through a review of relevant literature and previous studies, and a field-based part aimed at testing the study’s hypotheses using a questionnaire.

A simplified questionnaire was designed to examine the relationship between the competence of AIS users and the effectiveness of the systems. It was distributed to a sample of 60 accountants working at the targeted bank. The collected data were analyzed using regression analysis and the t-test. The results revealed a statistically significant relationship between the competence of accounting information systems users and the effectiveness of these systems, highlighting the critical role of human factors in enhancing AIS performance within the banking sector.