قياس أثر القيم الثقافية المحاسبية في ليبيا على جودة التقارير المالية | ||||
| المجلة المصرية للدراسات التجارية | ||||
| Article 12, Volume 41, Issue 3, July 2017, Page 541-579 PDF (1009.22 K) | ||||
| Document Type: المقالة الأصلية | ||||
| DOI: 10.21608/alat.2017.207851 | ||||
 View on SCiNiTO | ||||
| Authors | ||||
| کمال عبد السلام علي حسن; صبري عبد الحميد السجيني; سعاد عياش علي إمعرف | ||||
| جامعة المنصورة | ||||
| Abstract | ||||
| Abstract This research aims to measure the values of accountancy culture on the quality of financial reporting in the Libyan Oil Companies. In order to achieve this a field study was carried out in the Libyan business environment, through exploring the views of the study community sample that includes: accountants, auditors, financial managers, financial analysts in the Libyan Oil Companies. A questionnaire was adopted as tool to gather the necessary data. Several results were established. Most importantly is that the organizations that supervises the accountancy profession in Libya are mostly governmental organizations. This has kept the profession captive of governmental instructions and consequently has deprived it from innovation development mechanism. The business environment in Libya is lacking the existence of National professional accountancy organizations. Additionally, the instability of the Libyan financial market has led to the weakness of accountancy information exposure culture. Based upon the 2 above results it is highly recommended that a revision to the legislations that were effective during the centrally planning economy stage, including legal and economic systems, is carried out. In a new setting government must be kept out of the financial stock market except organizing it | ||||
| References | ||||
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