The extent to which the implementation of the responsibility centers accounting system contributes to achieving a competitive advantage In the Libyan Islamic Bank
From the point of view of Bank employees
Keywords:
Keywords: Cost Center - Profit Center - Investment Center - Revenue Center الكلمات المفتاحية: مركز التكلفة - مركز الربحية - مركز الاستثمار - مركز الإيراداتAbstract
Abstract:
This study aimed to examine the extent to which the implementation of a responsibility center accounting system contributes to achieving a competitive advantage at the Libyan Islamic Bank, considering its dimensions of cost centers, profitability, investment, and revenue, from the point of view of Bank employees. A descriptive-analytical approach was employed, utilizing a comprehensive survey of the study population, which comprised 40 employees in the bank’s general management. Following data screening, 35 questionnaires were deemed valid for analysis. Data were analyzed using SPSS (version 25) with statistical techniques including frequencies, percentages, means, standard deviations, and a one-sample t-test. The results of the study showed that all dimensions of responsibility accounting represented by cost, profitability, investment, and revenue centers contribute significantly to enhancing the competitive advantage of the Libyan Islamic Bank. Keywords: Cost Center - Profit Center - Investment Center - Revenue Center
المستخلص:
هدفت هذه الدراسة إلى التعرف على مدى مساهمة تطبيق نظام محاسبة مراكز المسؤولية في تحقيق الميزة التنافسية في المصرف الإسلامي الليبي، من خلال أبعاده المتمثلة في مراكز التكلفة، والربحية، والاستثمار، والإيرادات من وجهة نظر العاملين بالمصرف. وقد استخدمت الدراسة المنهج الوصفي التحليلي، واعتمدت أسلوب المسح الشامل لمجتمع الدراسة المكوّن من العاملين بالإدارة العامة للمصرف والبالغ عددهم 40 موظف وبعد عملية الفرز بلغ عدد الاستبانات الصالحة للتحليل 35 استبانة، تم تحليلها باستخدام البرنامج الإحصائي SPSS (الإصدار 25)، بالاعتماد على عدد من الأساليب الإحصائية مثل التكرارات، والنسب المئوية، والمتوسطات الحسابية، والانحرافات المعيارية، واختبار (t) لعينة واحدة. وأظهرت نتائج الدراسة أن جميع أبعاد محاسبة المسؤولية المتمثلة في مراكز التكلفة، والربحية، والاستثمار، والإيرادات تسهم بشكل كبير في تعزيز الميزة التنافسية في المصرف الإسلامي الليبي.
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