{"id":17980,"date":"2026-10-01T09:31:34","date_gmt":"2026-10-01T09:31:34","guid":{"rendered":"https:\/\/www.hnjournal.net\/7-10-7\/"},"modified":"2026-10-01T09:31:34","modified_gmt":"2026-10-01T09:31:34","slug":"7-10-7","status":"publish","type":"page","link":"https:\/\/www.hnjournal.net\/en\/7-10-7\/","title":{"rendered":"Article 7"},"content":{"rendered":"<div class=\"journal-article\" style=\"margin-bottom: 20px;\"><h3 style='text-align: right; font-family:Simplified Arabic;'>\u0623\u062b\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0644\u064a\u0628\u064a\u0629: \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0639\u0644\u0649 \u0645\u0635\u0631\u0641 \u0627\u0644\u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u2013 (\u0641\u0631\u0639 \u062a\u0627\u062c\u0648\u0631\u0627\u0621)<\/h3><p style='text-align:right; font-weight:bold; direction:rtl;'>\u0623-\u0627\u064a\u0645\u0627\u0646 \u0645\u062d\u0645\u062f \u0627\u0644\u0628\u0643\u0648\u0634<sup>1<\/sup>\u060c \u0627\u062d\u0645\u062f \u0633\u0627\u0644\u0645 \u0627\u0646\u0648\u064a\u062c\u064a<sup>2<\/sup><\/p><div style='direction:rtl; text-align:right; font-size:12px; line-height:1.5;'><p><sup>1<\/sup> \u0628\u0627\u062d\u062b\u0629\u060c \u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0648\u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u0642\u0631\u0647 \u0628\u0648\u0644\u0644\u064a\u060c \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0631\u0642\u0628\u060c \u0644\u064a\u0628\u064a\u0627. \u0628\u0631\u064a\u062f \u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a: Eman084mo@gmail.com<\/p><p><sup>2<\/sup> \u0645\u062d\u0627\u0636\u0631 \u0645\u0633\u0627\u0639\u062f\u060c \u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0648\u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u0642\u0631\u0647 \u0628\u0648\u0644\u0644\u064a\u060c \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0631\u0642\u0628\u060c \u0644\u064a\u0628\u064a\u0627. \u0628\u0631\u064a\u062f \u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a: \u200fae1310837@gmail.com<\/p><\/div><h4 style='text-align:left; direction:ltr; unicode-bidi:embed; font-family:Times New Roman;'>The Effect of Electronic Accounting on the Quality of Accounting Information in Libyan Commercial Banks: An Applied Study of Jumhouria Bank, Tajoura Branch<\/h4><p style='text-align:left; font-weight:bold; direction:ltr; margin-top:12px;'>Iman Mohammed Al-Bakoush\u00b9, Ahmed Salem Anwaiji\u00b2<\/p><div style='direction:ltr; text-align:left; font-size:12px; line-height:1.7; margin-bottom:10px;'><p style='margin:0 0 8px 0;'>\u00b9 Researcher, Department of Accounting, College of Economics and Commerce, Al-Qarabulli, Elmergib University, Libya.<br><span style=\"font-size:12px;\">Email:<\/span> Eman084mo@gmail.com. \u00b2 Assistant Lecturer, Department of Accounting, College of Economics and Commerce, Al-Qarabulli, Elmergib University, Libya.<br><span style=\"font-size:12px;\">Email:<\/span> ae1310837@gmail.com<\/p><\/div><p style='text-align:left;'><strong>DOI:<\/strong> <a href='https:\/\/doi.org\/https:\/\/doi.org\/10.53796\/hnsj710\/7' target='_blank' rel='noopener'>https:\/\/doi.org\/10.53796\/hnsj710\/7<\/a><\/p><p style='text-align: right;'><strong>\u0627\u0644\u0645\u0639\u0631\u0641 \u0627\u0644\u0639\u0644\u0645\u064a \u0627\u0644\u0639\u0631\u0628\u064a \u0644\u0644\u0623\u0628\u062d\u0627\u062b:<\/strong> <a href='https:\/\/arsri.org\/10000\/710\/7' target='_blank' rel='noopener'>https:\/\/arsri.org\/10000\/710\/7<\/a><\/p><p style='text-align: right;'><strong>\u0627\u0644\u0645\u062c\u0644\u062f (7) \u0627\u0644\u0639\u062f\u062f (10). \u0627\u0644\u0635\u0641\u062d\u0627\u062a:<\/strong> 120 - 139<\/p><p style='text-align: right;'><strong>\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0627\u0633\u062a\u0642\u0628\u0627\u0644:<\/strong> 2026-09-05 | <strong>\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0642\u0628\u0648\u0644:<\/strong> 2026-09-15 | <strong>\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0646\u0634\u0631:<\/strong> 2026-10-01<\/p><p><a href='\/volume7\/issue10\/7-10-7.pdf' target='_blank' rel='noopener' style='background-color:green;color:white;padding:10px 15px;text-decoration:none;border-radius:5px;'>Download PDF<\/a><\/p>\r\n<style>\r\n.hnsj-cite-btn{\r\n  display:inline-flex; 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M., &amp; Anwaiji, A. S.. (2026). The Effect of Electronic Accounting on the Quality of Accounting Information in Libyan Commercial Banks: An Applied Study of Jumhouria Bank, Tajoura Branch. Humanities &amp; Natural Sciences Journal, 7(10). https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj710\\\/7&quot;,&quot;Chicago&quot;:&quot;Al-Bakoush, Iman Mohammed, &amp; Anwaiji, Ahmed Salem. 2026. \\&quot;The Effect of Electronic Accounting on the Quality of Accounting Information in Libyan Commercial Banks: An Applied Study of Jumhouria Bank, Tajoura Branch.\\&quot; Humanities &amp; Natural Sciences Journal 7, no. 10. https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj710\\\/7&quot;,&quot;Harvard&quot;:&quot;Al-Bakoush, I. M., &amp; Anwaiji, A. S.. 2026. The Effect of Electronic Accounting on the Quality of Accounting Information in Libyan Commercial Banks: An Applied Study of Jumhouria Bank, Tajoura Branch. Humanities &amp; Natural Sciences Journal. [Internet] 2026-10-01. [Cited 2026-10-01]. 7(10). Available at: https:\\\/\\\/www.hnjournal.net\\\/ar\\\/7-10-7\\\/. https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj710\\\/7&quot;,&quot;Vancouver&quot;:&quot;Al-Bakoush, I. M., &amp; Anwaiji, A. S.. The Effect of Electronic Accounting on the Quality of Accounting Information in Libyan Commercial Banks: An Applied Study of Jumhouria Bank, Tajoura Branch. Humanities &amp; Natural Sciences Journal. [Internet]. 2026-10-01; 7(10). Available from: https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj710\\\/7&quot;,&quot;IEEE&quot;:&quot;Al-Bakoush, I. M., &amp; Anwaiji, A. S., \\&quot;The Effect of Electronic Accounting on the Quality of Accounting Information in Libyan Commercial Banks: An Applied Study of Jumhouria Bank, Tajoura Branch,\\&quot; Humanities &amp; Natural Sciences Journal, vol. 7, no. 10, 2026. https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj710\\\/7&quot;,&quot;MLA&quot;:&quot;Al-Bakoush, Iman Mohammed, &amp; Anwaiji, Ahmed Salem. \\&quot;The Effect of Electronic Accounting on the Quality of Accounting Information in Libyan Commercial Banks: An Applied Study of Jumhouria Bank, Tajoura Branch.\\&quot; Humanities &amp; Natural Sciences Journal, vol. 7, no. 10, 2026-10-01, https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj710\\\/7&quot;}' data-cit-ar='{&quot;APA&quot;:&quot;\u0627\u0644\u0628\u0643\u0648\u0634 \u0627. \u0645\u060c \u0627\u0646\u0648\u064a\u062c\u064a \u0627. \u0633. (2026). \u0623\u062b\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0644\u064a\u0628\u064a\u0629: \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0639\u0644\u0649 \u0645\u0635\u0631\u0641 \u0627\u0644\u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u2013 (\u0641\u0631\u0639 \u062a\u0627\u062c\u0648\u0631\u0627\u0621). \u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0646\u0633\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629\u060c 7(10). https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj710\\\/7&quot;,&quot;Chicago&quot;:&quot;\u0627\u0644\u0628\u0643\u0648\u0634 \u0627\u064a\u0645\u0627\u0646 \u0645\u062d\u0645\u062f\u060c \u0627\u0646\u0648\u064a\u062c\u064a \u0627\u062d\u0645\u062f \u0633\u0627\u0644\u0645. 2026. \u00ab\u0623\u062b\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0644\u064a\u0628\u064a\u0629: \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0639\u0644\u0649 \u0645\u0635\u0631\u0641 \u0627\u0644\u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u2013 (\u0641\u0631\u0639 \u062a\u0627\u062c\u0648\u0631\u0627\u0621)\u00bb. \u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0646\u0633\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629\u060c 7(10). https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj710\\\/7&quot;,&quot;Harvard&quot;:&quot;\u0627\u0644\u0628\u0643\u0648\u0634 \u0627. \u0645\u060c \u0627\u0646\u0648\u064a\u062c\u064a \u0627. \u0633. \u0623\u062b\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0644\u064a\u0628\u064a\u0629: \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0639\u0644\u0649 \u0645\u0635\u0631\u0641 \u0627\u0644\u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u2013 (\u0641\u0631\u0639 \u062a\u0627\u062c\u0648\u0631\u0627\u0621). \u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0646\u0633\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629. [\u0627\u0646\u062a\u0631\u0646\u062a] 2026-10-01. [\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0648\u0635\u0648\u0644 2026-10-01]. 7(10). \u0645\u062a\u0627\u062d \u0639\u0644\u0649: https:\\\/\\\/www.hnjournal.net\\\/ar\\\/7-10-7\\\/. https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj710\\\/7&quot;,&quot;Vancouver&quot;:&quot;\u0627\u0644\u0628\u0643\u0648\u0634 \u0627. \u0645\u060c \u0627\u0646\u0648\u064a\u062c\u064a \u0627. \u0633. \u0623\u062b\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0644\u064a\u0628\u064a\u0629: \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0639\u0644\u0649 \u0645\u0635\u0631\u0641 \u0627\u0644\u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u2013 (\u0641\u0631\u0639 \u062a\u0627\u062c\u0648\u0631\u0627\u0621). \u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0646\u0633\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629. [\u0627\u0646\u062a\u0631\u0646\u062a]. 2026-10-01\u061b 7(10). \u0645\u062a\u0627\u062d \u0645\u0646: https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj710\\\/7&quot;,&quot;IEEE&quot;:&quot;\u0627\u0644\u0628\u0643\u0648\u0634 \u0627. \u0645\u060c \u0627\u0646\u0648\u064a\u062c\u064a \u0627. \u0633. \u00ab\u0623\u062b\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0644\u064a\u0628\u064a\u0629: \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0639\u0644\u0649 \u0645\u0635\u0631\u0641 \u0627\u0644\u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u2013 (\u0641\u0631\u0639 \u062a\u0627\u062c\u0648\u0631\u0627\u0621)\u00bb. \u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0646\u0633\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629\u060c \u0645 7\u060c \u0639 10\u060c 2026. https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj710\\\/7&quot;,&quot;MLA&quot;:&quot;\u0627\u0644\u0628\u0643\u0648\u0634 \u0627\u064a\u0645\u0627\u0646 \u0645\u062d\u0645\u062f\u060c \u0627\u0646\u0648\u064a\u062c\u064a \u0627\u062d\u0645\u062f \u0633\u0627\u0644\u0645. \u00ab\u0623\u062b\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0644\u064a\u0628\u064a\u0629: \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0639\u0644\u0649 \u0645\u0635\u0631\u0641 \u0627\u0644\u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u2013 (\u0641\u0631\u0639 \u062a\u0627\u062c\u0648\u0631\u0627\u0621)\u00bb. \u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0646\u0633\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629\u060c \u0645 7\u060c \u0639 10\u060c 2026-10-01\u060c https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj710\\\/7&quot;}'>\r\n    <div class='hnsj-modal-header'>\r\n    <div class='hnsj-modal-title'>Cite \/ \u0627\u0644\u0627\u0633\u062a\u0634\u0647\u0627\u062f<\/div>\r\n    <button class='hnsj-modal-close' type='button' data-hnsj-close aria-label='Close'>\u00d7<\/button>\r\n    <\/div>\r\n\r\n    <div class='hnsj-tabs'>\r\n      <button type='button' class='hnsj-tab active' data-lang='en'>English (Roman)<\/button>\r\n      <button type='button' class='hnsj-tab' data-lang='ar'>\u0627\u0644\u0639\u0631\u0628\u064a\u0629<\/button>\r\n    <\/div>\r\n\r\n   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\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u062a\u0639\u0632\u064a\u0632 \u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0628\u0645\u0627 \u064a\u062f\u0639\u0645 \u062f\u0642\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0641\u0627\u0626\u062f\u062a\u0647\u0627 \u0641\u064a \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a.<\/p><p style='text-align:right;'><strong>\u0627\u0644\u0643\u0644\u0645\u0627\u062a \u0627\u0644\u0645\u0641\u062a\u0627\u062d\u064a\u0629: <\/strong> \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629\u060c \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0644\u064a\u0628\u064a\u0629\u060c \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631.<\/p><p style='text-align:justify; direction:ltr;'><strong>Abstract: <\/strong> This study examined the effect of electronic accounting on the quality of accounting information in Libyan commercial banks, focusing on employees\u2019 perceptions at the Tajoura Branch of Jumhouria Bank. A descriptive analytical approach was adopted. A nine-item questionnaire was distributed to 35 bank employees, and 31 valid responses were obtained, yielding a response rate of 88.6%. The data were analyzed using SPSS, and a one-sample t-test was used to compare participants\u2019 responses with the scale\u2019s neutral midpoint. The findings indicated a high level of agreement that electronic accounting contributes to the quality of accounting information. The item concerning the accuracy, relevance, transparency, and timely availability of information had the highest mean score (4.19), followed by the item concerning the reduction of human error (4.16). By contrast, the item concerning the suitability of information for decision-making ranked last, with a mean of 3.39, suggesting a need to tailor accounting reports more closely to decision-makers\u2019 requirements. In the hypothesis test, the mean score was 3.86, exceeding the neutral midpoint by 0.86; the t-value was 18.896 (p < 0.001). The study recommends updating electronic accounting systems, training employees to use and interpret their outputs, improving financial reports, and strengthening data protection to support accurate and useful information for decision-making.<\/p><p style='direction:ltr; text-align:left;'><strong>Keywords: <\/strong> Electronic accounting; accounting information quality; Libyan commercial banks; decision-making.<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_joinchat":[],"footnotes":""},"class_list":["post-17980","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.hnjournal.net\/en\/wp-json\/wp\/v2\/pages\/17980","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.hnjournal.net\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.hnjournal.net\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.hnjournal.net\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hnjournal.net\/en\/wp-json\/wp\/v2\/comments?post=17980"}],"version-history":[{"count":0,"href":"https:\/\/www.hnjournal.net\/en\/wp-json\/wp\/v2\/pages\/17980\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.hnjournal.net\/en\/wp-json\/wp\/v2\/media?parent=17980"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}