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

Abstract

This study aimed to determine the extent to which current Libyan legislation meets the requirements for public sector governance issued by the International Federation of Accountants (IFAC, 2014). It also sought to clarify the importance of governance in the public sector and its role in improving the services of public administrative units. The study adopted an analytical approach by examining and analyzing the Libyan laws applicable to administrative units funded by the public treasury. To achieve this, reference indicators were developed based primarily on the IFAC guidelines, serving as a tool to measure the inclusion of governance requirements within the legislation regulating these units. The study reached several key findings, most notably: Libyan legislation lacks mechanisms to enhance ethical performance and commitment to values, which negatively impacts institutional effectiveness and widens the gap for corruption. There is a lack of a clear definition for "sustainable outcomes" in the legislation, which may hinder the achievement of economic, social, and environmental development for society. The study’s main recommendations include: The necessity of establishing clear policies to enhance interaction between management and employees. Activating communication channels with the community to increase transparency and effective participation. Conducting a comprehensive reform focused on building a legislative framework that supports sustainability and resource protection to ensure citizen welfare.