The Difficulties Facing Electronic Accounting Information Systems and Their Impact on the Quality of Banking Services: An Applied Study on Commercial Banks in Al-jufra (Sukna-Houn)

Abstract

This study aims to explore and analyze the difficulties encountered in implementing and using electronic accounting information systems in Libyan commercial banks, and to determine their impact on the quality of banking services provided. The study adopted a descriptive-analytical approach and applied to a random sample of 30 employees from the Republic Bank in the cities of Sukna and Houn. A questionnaire specifically designed to collect data on infrastructure variables and implementation obstacles used. The data then analyzed using SPSS software. The study reached significant conclusions, revealing the acceptance of the first sub-hypothesis, which states that there is an insufficient infrastructure suitable for the nature of electronic accounting information systems. The results also showed a high mean score (3.569 and 3.251) for the Republic Bank, with statistically insignificant differences between them (F=1.843, p=0.143), which confirms the inadequacy of this infrastructure. The second hypothesis, which confirms the existence of obstacles preventing the provision of accounting information systems necessary for improving the quality of banking services, was also accepted. The overall average of the sample's responses was 3.656, with a standard deviation of 0.662 and a high t-test value of 67.591, indicating low significance (p=0.000). Furthermore, the results showed that the most prominent obstacles are the weak efficiency of human resources and the failure to utilize accumulated expertise, in addition to the lack of supportive government policies such as digital communication networks. Accordingly, the study recommended the necessity of effective investment in modernizing the information technology infrastructure, developing continuous training and qualification programs for employees in the banking sector, and developing a legislative and regulatory environment conducive to electronic banking applications. This is essential to ensure improved quality of banking services and enhance the competitiveness of the Libyan banking sector amidst the rapid digital transformation.