Vol. 9 No. 1 (2026): المجلد التاسع - العدد الأول - أبريل 2026م

المقالات

• Effect on the volume of bank credit within Libyan commercial banks

  Prof. Ibrahim Masood Alfirjani, Prof. Tareq Nuri Almezughi

  09-01

  • PDF (Arabic)

• The Impact of Digital Transformation on Contextual Performance: A Field Study at the Universities of Fezzan and Sirte

  د. فوزي سعد نجم, Hassan Abdel Salam Omran

  29-10

  • PDF

• The Role of Cybersecurity Governance in Enhancing the Accuracy of Financial Reporting: A Field Study in Libyan Commercial Banks

  Mariam Misbah Muftah sheem

  51-30

  • PDF

• The Impact Of strategic Leadership On Organizational Ambidexterity In Al-Madar Al-Jadeed Company In Benghazi

  Dr.Owreida sulaiman Bukrees

  66-52

  • PDF

• Challenges Facing Sahara Bank in Providing Blue Finance “A Field Study on Sahara Bank, Zwara Branch”

  Professor. Aburawi Issa Gabgub, Alloulu Yahklif Alhajaj

  82-67

  • PDF

• A Contingent Approach to Corporate Liquidity and Leverage: Evidence from UK FTSE-100 Firms

  Abdelmnam Mohamed Bilrras Ali, Anas Wahbi Ibrahem Dawaki

  96-83

  • PDF

• The Impact of the Global Shift Toward Renewable Energy on Economic Growth in Libya: Oil Revenues as a Mediating Variable (An Econometric Study for the Period 1990–2024)

  Abdalla Mohammed Hssan Eldiegha

  113-97

  • PDF

• Assessing the Readiness of the Legislative and Professional Environment in Libya for the Adoption of International Financial Reporting Standards (IFRS): Evidence from Joint-Stock Companies Listed on the Libyan Stock Market

  Dr. Bubaker Khaled Myouf

  130-114

  • PDF

• The Feasibility of Adopting Islamic Sukuk in the Libyan Capital Market as an Alternative Financing and Investment Instrument

  MOHAMMED BASHIR ELGERBI, Abdulhakim Saleem Al-Oshaibi

  154-131

  • PDF

• The impact of artificial intelligence on the efficiency of cloud-based accounting information systems: A survey study in a number of companies in the Kurdistan Region/Iraq

  Ali Ibrahim Hussein, Prof. Dr. Saddam Mohammed Mahmood, Mohammed Mustafa Ahmed

  176-155

  • PDF

• Title Obstacles to the Adoption of Electronic Auditing Techniques A Field Study on Audit Firms in the City of Benghazi

  Munayr Jibreel Adim Ayatm

  190-177

  • PDF

• The Availability of Requirements for the Feasibility Implementing Throughput Accounting in Food Industry Companies in Benghazi: An Exploratory Study

  Fatima Ibrahim Mohamed Rafie, Akram Mohammed Amheedi Isweed

  208-191

  • PDF

• The Extent to which Libyan Legislation Meets Public Sector Governance Requirements (An Analytical Study of Libyan Legislation Forcefully Applied to the Public Sector)

  Dr. Omar Mohamed Elghariani

  222-209

  • PDF

• Employing Artificial Intelligence Technologies as an Approach to Improving Financial Performance in Libyan Islamic Banks (A Field Study on the General Administrations of Islamic Banks in Libya)

  Abdulfatah Mohamed Kurzama, Nasser Milad Bin youns

  239-223

  • PDF

• A Theoretical Study on the Case of Multiple Equilibrium Points in Game Theory An Analysis of Two-Player Zero-Sum Games Using the Graphical Method and Linear Programming

  Dr. Abdalla Mohamad Elshaikh, Omaima Salim Abdel Tawab, Mohamad Abdalla Elshaikh

  254-240

  • PDF

• Environmental Management Accounting and its impact on the quality of disclosed information: An applied study for the Ras Lanuf Oil and Gas Processing Company (RASCO) in Libya

  Mr. Eltaib Elzarrouk ABDALMAJEED, Dr. Eltayeb M. Elgobbi

  271-255

  • PDF

• Factors Explaining the Emergence of Conflict Between Internal Auditors and Auditee (An exploratory Study of the National Oil Corporation)

  Prof. Fathi. R. Mousa, Dr. Abubaker. B. Abulghasim

  295-272

  • PDF

• The Impact of Design Thinking Adoption on Decision-Making via Customer-Experience Innovation in Public Commercial Banks in Sebha, Libya

  Igrirah, Abdalmunaem, Asma Ali, Al-Shahati, ‏Shahid

  317-296

  • PDF