دور الرقابة المالية في تحسين كفاءة النظامالمحاسبي لمؤسسات المجتمع المدني الليبية

Abstract

This study aims to evaluate the role of financial control in improving the efficiency of accounting system in the Libyan civil society organizations in Tripoli city.

To fulfil the objectives of this study، a questionnaire tool was applied to collect the primary data، meanwhile “One sample T. test” tool was carried out to test the study hypotheses.

The main result of this study is، all Libyan civil society organizations have been using different accounting systems، and there are not any roles or laws that help in the application of financial procedures. In addition، the study showed that there is a lack of civil society organizations that control and audit the financial accounting statements issued by Libyan civil society organizations in Tripoli.