The extent to which electronic banking services contribute to improving the quality of accounting information A field study of Libyan commercial banks operating in the municipalities of Al-Qubbah and Al-Abraq

Abstract

With rapid technological development, electronic banking services have become one of the most important factors influencing the quality of accounting information. Electronic services have become an integral part of accounting systems. This research aims to study the contribution of electronic banking services in improving the quality of accounting information in commercial banks, where the study population consisted of employees of Libyan commercial banks located in the municipalities of (Al-Qubbah and Al-Abraq). To achieve the objectives of the study, the researchers relied on the descriptive analytical approach. The researchers prepared a questionnaire as a tool for collecting study data and distributing it to all employees in commercial banks operating in the municipalities of Al-Qubbah and Al-Abraq. (177) questionnaires were received that were valid for analysis, out of 180 questionnaires. The data obtained was then analyzed using descriptive statistical methods, which included: (Mean, standard deviation, frequencies, and percentages). The study reached a number of key findings, the most important of which is that electronic banking services contribute significantly to improving the quality of accounting information. The study also recommended encouraging banks and financial institutions to expand the scope of electronic banking services due to their positive impact on the quality and accuracy of accounting information.