The most Important Factors affecting the Effectiveness of Accounting work in the Agricultural Bank in the Municipality of Sebha, Libya

Abstract

This study aimed to identify the most important factors affecting the effectiveness of accounting work in the Agricultural Bank in the municipality of Sebha, Libya, during the year 2023. The study relied on primary data obtained from the questionnaire form in the study sample. A descriptive and quantitative analysis, means, standard deviation and T-test were used to meet the objectives of the study. The results of the study showed that promoting creative people in the bank, matching the incentives with the value of the expensive accounting work, and holding more than one training courses per year have a significant impact on improving the accounting work in the bank. The study also indicated that the lack of financial resources that enable the bank to train its employees in applying the accounting system, mediation, and favoritism within banking institutions have a significant impact on the effectiveness and efficiency of accounting work. The study recommended holding training courses for accountants, developing the professional and ethical skills of accountants, working to improve the infrastructure of the Agricultural Bank, and creating a spirit of cooperation between the Agricultural Bank and Libyan universities.