{"id":"https://openalex.org/W7221245950","doi":null,"title":"The Risks of Using Information Technology and its Impact on the Performance of the Electronic Accounting Information System in Libyan Commercial Banks","display_name":"The Risks of Using Information Technology and its Impact on the Performance of the Electronic Accounting Information System in Libyan Commercial Banks","publication_year":2025,"publication_date":"2025-11-21","ids":{"openalex":"https://openalex.org/W7221245950"},"language":"ar","primary_location":{"id":"pmh:oai:ojs2.aajsr.com:article/650","doi":null,"is_oa":true,"landing_page_url":"https://aajsr.com/index.php/aajsr/article/view/650","pdf_url":"https://aajsr.com/index.php/aajsr/article/download/650/591","source":{"id":"https://openalex.org/S7407075307","display_name":"Afro-Asian Journal of Scientific Research (AAJSR)","issn_l":"2959-6505","issn":["2959-6505"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2959-6505","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://aajsr.com/index.php/aajsr/article/download/650/591","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5156413185","display_name":"\u0645\u062d\u0645\u062f \u0627\u0644\u0645\u0628\u0631\u0648\u0643 \u0627\u0644\u0646\u0627\u064a\u0636","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405258300","display_name":"Azzaytuna University","ror":"https://ror.org/00ehj1e38","country_code":"LY","type":"education","lineage":["https://openalex.org/I4405258300"]}],"countries":["LY"],"is_corresponding":false,"raw_author_name":"\u0645\u062d\u0645\u062f \u0627\u0644\u0645\u0628\u0631\u0648\u0643 \u0627\u0644\u0646\u0627\u064a\u0636","raw_affiliation_strings":["\u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629\u060c \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0632\u064a\u062a\u0648\u0646\u0629\u060c \u062a\u0631\u0647\u0648\u0646\u0629\u060c \u0644\u064a\u0628\u064a\u0627"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629\u060c \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0632\u064a\u062a\u0648\u0646\u0629\u060c \u062a\u0631\u0647\u0648\u0646\u0629\u060c \u0644\u064a\u0628\u064a\u0627","institution_ids":["https://openalex.org/I4405258300"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5158092746","display_name":"Mohamed Almabrok Ennayed","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405258300","display_name":"Azzaytuna University","ror":"https://ror.org/00ehj1e38","country_code":"LY","type":"education","lineage":["https://openalex.org/I4405258300"]}],"countries":["LY"],"is_corresponding":false,"raw_author_name":"Mohamed Almabrok Ennayed","raw_affiliation_strings":["Department of Accounting , Faculty of Commerce , Azzaytuna University , Tarhuna , Libya"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting , Faculty of Commerce , Azzaytuna University , Tarhuna , Libya","institution_ids":["https://openalex.org/I4405258300"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4405258300"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.66576444,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11734","display_name":"Decision Support System Applications","score":0.5170999765396118,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11734","display_name":"Decision Support System Applications","score":0.5170999765396118,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10068","display_name":"Technology Adoption and User Behaviour","score":0.133200004696846,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11572","display_name":"Information Technology Governance and Strategy","score":0.07069999724626541,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/information-technology-risk","display_name":"information technology risk","score":0.9369999766349792},{"id":"https://openalex.org/keywords/electronic-accounting-information-systems","display_name":"electronic accounting information systems","score":0.9350000023841858},{"id":"https://openalex.org/keywords/libyan-commercial-banks","display_name":"Libyan commercial banks","score":0.7850000262260437},{"id":"https://openalex.org/keywords/bank-performance","display_name":"bank performance","score":0.5139999985694885},{"id":"https://openalex.org/keywords/it-risk-management","display_name":"IT risk management","score":0.42899999022483826},{"id":"https://openalex.org/keywords/information-security","display_name":"information security","score":0.800000011920929}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7103999853134155},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.6215999722480774},{"id":"https://openalex.org/C121017731","wikidata":"https://www.wikidata.org/wiki/Q11661","display_name":"Information technology","level":2,"score":0.5956000089645386},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5404999852180481},{"id":"https://openalex.org/C180198813","wikidata":"https://www.wikidata.org/wiki/Q121182","display_name":"Information system","level":2,"score":0.48089998960494995},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.3133000135421753},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.31029999256134033},{"id":"https://openalex.org/C29848774","wikidata":"https://www.wikidata.org/wiki/Q61905","display_name":"Management information systems","level":3,"score":0.3089999854564667},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.3050000071525574},{"id":"https://openalex.org/C26517878","wikidata":"https://www.wikidata.org/wiki/Q228039","display_name":"Key (lock)","level":2,"score":0.24060000479221344}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:ojs2.aajsr.com:article/650","doi":null,"is_oa":true,"landing_page_url":"https://aajsr.com/index.php/aajsr/article/view/650","pdf_url":"https://aajsr.com/index.php/aajsr/article/download/650/591","source":{"id":"https://openalex.org/S7407075307","display_name":"Afro-Asian Journal of Scientific Research (AAJSR)","issn_l":"2959-6505","issn":["2959-6505"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2959-6505","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:ojs2.aajsr.com:article/650","doi":null,"is_oa":true,"landing_page_url":"https://aajsr.com/index.php/aajsr/article/view/650","pdf_url":"https://aajsr.com/index.php/aajsr/article/download/650/591","source":{"id":"https://openalex.org/S7407075307","display_name":"Afro-Asian Journal of Scientific Research (AAJSR)","issn_l":"2959-6505","issn":["2959-6505"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2959-6505","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"display_name":"Industry, innovation and infrastructure","id":"https://metadata.un.org/sdg/9","score":0.5378999710083008}],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7221245950.pdf","grobid_xml":"https://content.openalex.org/works/W7221245950.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7221254331","https://openalex.org/W4412770546","https://openalex.org/W7221298388","https://openalex.org/W2980819376","https://openalex.org/W7221226066","https://openalex.org/W7215114066","https://openalex.org/W7223468606","https://openalex.org/W7165779441","https://openalex.org/W7208739739","https://openalex.org/W7215802646"],"abstract_inverted_index":{"\u0633\u0639\u062a":[0],"\u0647\u0630\u0647":[1,121],"\u0627\u0644\u062f\u0631\u0627\u0633\u0629":[2,69,111],"\u0625\u0644\u0649":[3],"\u062a\u062d\u062f\u064a\u062f":[4],"\u0623\u062b\u0631":[5,97],"\u0645\u062e\u0627\u0637\u0631":[6,82],"\u0627\u0633\u062a\u062e\u062f\u0627\u0645":[7],"\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627":[8,83],"\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a":[9,13,84,103,147],"\u0639\u0644\u0649":[10,47,100,135],"\u0623\u062f\u0627\u0621":[11,101,125],"\u0646\u0638\u0627\u0645":[12,102],"\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629":[14,104],"\u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629":[15,105],"\u0641\u064a":[16,35,59,106,120,128,144],"\u0627\u0644\u0645\u0635\u0627\u0631\u0641":[17,107],"\u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629":[18,108],"\u0627\u0644\u0644\u064a\u0628\u064a\u0629\u060c":[19],"\u0648\u0642\u062f":[20],"\u0627\u0639\u062a\u0645\u062f":[21],"\u0627\u0644\u0628\u0627\u062d\u062b":[22],"\u0627\u0644\u0645\u0646\u0647\u062c":[23],"\u0627\u0644\u0648\u0635\u0641\u064a":[24],"\u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a":[25],"\u0644\u0645\u0627":[26],"\u064a\u062a\u0645\u064a\u0632":[27],"\u0628\u0647":[28],"\u0645\u0646":[29,71,117,124,149],"\u0645\u0644\u0627\u0621\u0645\u0629":[30],"\u0644\u062f\u0631\u0627\u0633\u0629":[31],"\u0627\u0644\u0638\u0648\u0627\u0647\u0631":[32],"\u0643\u0645\u0627":[33,133],"\u0647\u064a":[34],"\u0627\u0644\u0648\u0627\u0642\u0639\u060c":[36],"\u0648\u062a\u0645":[37],"\u062c\u0645\u0639":[38],"\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a":[39],"\u0628\u0648\u0627\u0633\u0637\u0629":[40],"\u0627\u0633\u062a\u0628\u0627\u0646\u0629":[41],"\u0645\u0635\u0645\u0645\u0629":[42],"\u062e\u0635\u064a\u0635\u0627\u064b":[43],"\u0644\u0647\u0630\u0627":[44],"\u0627\u0644\u063a\u0631\u0636\u060c":[45],"\u0648\u0648\u0632\u0639\u062a":[46],"\u062e\u0645\u0633":[48],"\u0645\u0635\u0627\u0631\u0641":[49],"\u062a\u062c\u0627\u0631\u064a\u0629":[50],"\u0644\u064a\u0628\u064a\u0629\u060c":[51],"\u062d\u064a\u062b":[52],"\u0628\u0644\u063a":[53],"\u0639\u062f\u062f":[54],"\u0627\u0644\u0627\u0633\u062a\u0645\u0627\u0631\u0627\u062a":[55],"\u0627\u0644\u0645\u0648\u0632\u0639\u0629":[56],"(90)":[57],"\u0627\u0633\u062a\u0645\u0627\u0631\u0629\u060c":[58],"\u062d\u064a\u0646":[60],"\u062a\u0645":[61],"\u0627\u0633\u062a\u0631\u062c\u0627\u0639":[62],"(82)":[63],"\u0627\u0633\u062a\u0645\u0627\u0631\u0629":[64],"\u0635\u0627\u0644\u062d\u0629":[65],"\u0644\u0644\u062a\u062d\u0644\u064a\u0644":[66],"\u0627\u0644\u0625\u062d\u0635\u0627\u0626\u064a.":[67],"\u0648\u0627\u0633\u062a\u062e\u062f\u0645\u062a":[68],"\u0639\u062f\u062f\u0627\u064b":[70],"\u0627\u0644\u0623\u0633\u0627\u0644\u064a\u0628":[72],"\u0627\u0644\u0625\u062d\u0635\u0627\u0626\u064a\u0629":[73],"\u0627\u0644\u0645\u0646\u0627\u0633\u0628\u0629":[74],"\u0644\u0627\u062e\u062a\u0628\u0627\u0631":[75],"\u0641\u0631\u0636\u064a\u0627\u062a\u0647\u0627.":[76],"\u0623\u0638\u0647\u0631\u062a":[77],"\u0646\u062a\u0627\u0626\u062c":[78],"\u0627\u0644\u062a\u062d\u0644\u064a\u0644":[79],"\u0627\u0644\u0625\u062d\u0635\u0627\u0626\u064a":[80],"\u0623\u0646":[81],"\u0633\u0648\u0627\u0621":[85],"\u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629":[86],"\u0628\u0645\u062f\u062e\u0644\u0627\u062a":[87],"\u0627\u0644\u0646\u0638\u0627\u0645":[88],"\u0623\u0648":[89,92],"\u0628\u0639\u0645\u0644\u064a\u0627\u062a":[90],"\u0627\u0644\u0645\u0639\u0627\u0644\u062c\u0629":[91],"\u0628\u0645\u062e\u0631\u062c\u0627\u062a\u0647":[93],"\u0644\u0645":[94],"\u064a\u0643\u0646":[95],"\u0644\u0647\u0627":[96],"\u0645\u0639\u0646\u0648\u064a":[98],"\u0648\u0627\u0636\u062d":[99],"\u0627\u0644\u0644\u064a\u0628\u064a\u0629.":[109],"\u0648\u0623\u0648\u0635\u062a":[110],"\u0628\u0636\u0631\u0648\u0631\u0629":[112],"\u0627\u0644\u0627\u0647\u062a\u0645\u0627\u0645":[113],"\u0628\u062a\u0623\u0647\u064a\u0644":[114],"\u0648\u062a\u062f\u0631\u064a\u0628":[115],"\u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646":[116],"\u0645\u062d\u0627\u0633\u0628\u064a\u0646":[118],"\u0648\u0645\u0631\u0627\u062c\u0639\u064a\u0646":[119],"\u0627\u0644\u0645\u0635\u0627\u0631\u0641\u060c":[122],"\u0644\u062a\u0645\u0643\u064a\u0646\u0647\u0645":[123],"\u0645\u0647\u0627\u0645\u0647\u0645":[126],"\u0628\u0641\u0627\u0639\u0644\u064a\u0629":[127],"\u0638\u0644":[129],"\u0627\u0644\u062a\u0648\u0633\u0639":[130],"\u0627\u0644\u062a\u0642\u0646\u064a":[131],"\u0627\u0644\u0645\u062a\u0632\u0627\u064a\u062f\u060c":[132],"\u0634\u062f\u062f\u062a":[134],"\u0623\u0647\u0645\u064a\u0629":[136],"\u062a\u0637\u0648\u064a\u0631":[137],"\u0627\u0644\u0643\u0641\u0627\u0621\u0627\u062a":[138],"\u0627\u0644\u0645\u0647\u0646\u064a\u0629":[139],"\u0628\u0645\u0627":[140],"\u064a\u0648\u0627\u0643\u0628":[141],"\u00ab\u0627\u0644\u062a\u062d\u0648\u0644\u0627\u062a":[142],"\u0627\u0644\u0633\u0631\u064a\u0639\u0629":[143],"\u0645\u062c\u0627\u0644":[145],"\u0623\u0645\u0646":[146],"\u0648\u0633\u0631\u064a\u062a\u0647\u0627\u00bb\u060c":[148],"\u0623\u062c\u0644":[150],"\u062a\u0642\u0644\u064a\u0644":[151],"\u0627\u062d\u062a\u0645\u0627\u0644\u064a\u0629":[152],"\u062a\u0639\u0631\u0636":[153],"\u0627\u0644\u0623\u0646\u0638\u0645\u0629":[154],"\u0644\u0644\u0645\u062e\u0627\u0637\u0631":[155],"\u0627\u0644\u062a\u0642\u0646\u064a\u0629":[156],"\u0648\u0636\u0645\u0627\u0646":[157],"\u0627\u0633\u062a\u0645\u0631\u0627\u0631\u064a\u0629":[158],"\u0643\u0641\u0627\u0621\u062a\u0647\u0627.":[159]},"counts_by_year":[],"updated_date":"2026-10-24T09:50:30.924529","created_date":"2026-10-10T00:00:00"}
