A semi-annual peer-reviewed scientific journal issued by the Libyan Accountants and Auditors Syndicate under the supervision of the Libyan Authority for Scientific Research.
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Relationship Between Money Supply and Some Macroeconomic Variables in The Libyan Economy During Period (1990-2022)
KEY WORDS: Money supply, Macroeconomic Variables, Autoregressive Distributed Lag (ARDL), Granger Causality Test الكلمات المفتاحية: المعروض النقدي، المتغيرات الاقتصادية الكلية، الانحدار الذاتي ذو التأخير الموزع (ARDL)، اختبار السببية لجرانجر.
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An investigation into the perceptions of accounting students and accountants towards accounting education
Keywords: Accounting Topics, Accounting Skills, Accounting Knowledge, Accounting Students, Accountants. الكلمات المفتاحية: مواضيع المحاسبة، مهارات المحاسبة، المعرفة المحاسبية، طلاب المحاسبة، المحاسبين.
دور استراتيجيات المحاسبة المرنة في تحقيق الريادة بالجامعات الليبية من وجهة نظر أعضاء هيئة التدريس والخريجين ورضا الموظفين
الكلمات المفتاحية: استراتيجيات المحاسبة المرنة ، الريادة والابتكار، أعضاء هيئة التدريس، الخريجين. Keywords:Strategies lean accounting, Leadership and Innovation, Faculty members, Graduates.
تقييم دور السوق المالي الليبي في التنمية الاقتصادية دراسة تطبيقية خلال الفترة (2008- 2024)
 الكلمات المفتاحية: سوق الاوراق المالية الليبي، التنمية الاقتصادية، قيمة التداول. Key words: Libyan stock market, Economic Development, Trading value
المخاطر المالية وأثرها على ربحية المصارف التجارية الليبية (مصرف الجمهورية نموذجاً)
المستخلص تهدف الدراسة للتعرف على مدى أهمية إدارة المخاطر في تحليل وقياس المخاطر التي تصاحب العمل في المؤسسات المالية، من خلال التعرف على كفاءة الأداء للمصارف التجارية الليبية؛ واستخدمت الدراسة المنهج التحليلي القائم على بيانات التقارير المالية لمصرف الجمهورية خلال الفترة الزمنية (2000–2023)، بالاعتماد على تقنيات إحصائية مثل معامل الارتباط والانحدار لاختبار الفرضيات، وأظهرت النتائج وجود علاقة سالبة بين مخاطر السيولةDP ، LIQ ومخاطر الرفع المالي LEV مع العائد على حقوق الملكية ROE ، وعلاقة موجبة بين كل من مخاطر الائتمان CR مع معدل العائد على حقوق الملكية ROE ، وبين مخاطر الائتمان CR مع هامش الربح EP . Abstract The study aims to identify the importance of risk management in analyzing and measuring risks associated with work in financial institutions, by examining the performance efficiency of Libyan commercial banks. The study used an analytical approach based on financial reporting data from the Republic Bank during the period (2000–2023), relying on statistical techniques such as correlation coefficient and regression to test hypotheses. The results showed a negative relationship between liquidity risk (DP), leverage risk (LEV), and return on equity (ROE), and a positive relationship between credit risk (CR) and return on equity (ROE), and credit risk (CR) and profit margin (EP).
الكلمات المفتاحية : المخاطر المالية، الربحية، مصرف الجمهورية. Keywords: Financial risk, profitability, Jamhouria Bank.
التحول الالكتروني وانعكاساته على جودة التعليم المحاسبي وفق منظور معايير المحاسبة الدولية من وجهة نظر أعضاء هيأه التدريس بكلية الاقتصاد قسم المحاسبة جامعة بنغازي.
الكلمات المفتاحية: التحول الالكتروني، جودة التعليم المحاسبي، معايير التعليم الدولية، أعضاء هيأه التدريس، جامعة بنغازي. Keywords: International Accounting Education Standards, Faculty of Staff Members, University of Benghazi.
تمويل المشروعات الصغيرة والمتوسطة الواقع والمأمول
المستخلص: هدف هذا البحث إلى التعرف على واقع المشروعات الصغيرة والمتوسطة في ليبيا والعقبات التي تواجهها والتي حالت دون تحقيق الهدف منها والمتمثل في تشجيع الريادة والابتكار وتحسين القدرة التنافسية للاقتصاد وإنعاش النمو الاقتصادي وخلق فرص العمل والمساهمة في تنويع مصادر الدخل. و تم التركيز على مشكلة التمويل التي تمثل العقبة الرئيسة أمام تأسيس وتطور هذه المشروعات، وبعد استعراض أهم أسباب هذه العقبة تم تقديم مقترح لمعالجة الفجوة التمويلية بين المشروعات الصغيرة والمتوسطة وجهات التمويل المختلفة، وقد احتوى هذا المقترح على مجموعة من العناصر منها توحيد الجهات المشرفة بشكل مباشر على دعم هذه المشروعات، بحيث يتم الجمع بين الذراع الفني والذراع التمويلي، وكذلك ضرورة دعم وإصلاح الجهاز المصرفي (المصارف التجارية والمصارف المتخصصة)، باعتبارها مصدر التمويل الرئيس لهذه المشروعات، إلى جانب الاهتمام بآليات التمويل الحديثة ومنها التأجير التمويلي ورأس المال المغامر وسوق الأوراق المالية، وكذلك الاستفادة من بعض البرامج التنموية التي تقدمها المنظمات والهيئات الدولية. واشتمل المقترح أيضا على عرض لبعض صيغ التمويل الإسلامي، باعتبارها من انسب الآليات لتمويل المشروعات الصغيرة والمتوسطة، والتي يمكن أذا ما تم توظيفها التوظيف الأمثل أن تساهم بشكل كبير في معالجة مشكلة تمويل هذه المشروعات Abstract: The aim of this research is to identify the reality of small and medium enterprises in Libya and the obstacles they face, which prevented the achievement of their goal of encouraging entrepreneurship and innovation, improving the competitiveness of the economy, reviving economic growth, creating job opportunities and contributing to diversifying sources of income. Emphasis was placed on the problem of financing, which represents the main obstacle to the establishment and development of these Enterprises. After reviewing the most important reasons for this obstacle, a proposal was presented to address the financing gap between small and medium enterprises and the various financing bodies. This proposal contained a set of elements, including the unification of the authorities directly supervising Supporting these Enterprises, so that the technical arm and the financing arm are combined, as well as the need to support and reform the banking system (commercial banks and specialized banks), as the main source of funding for these Enterprises, in addition to paying attention to modern financing mechanisms, including financial leasing, venture capital and the stock market, as well as Benefit from some development programs offered by international organizations and bodies. The proposal also included a presentation of some Islamic financing formulas, as it is one of the most appropriate mechanisms for financing small and medium enterprises, which, if employed optimally, can contribute significantly to addressing the problem of financing these Enterprises
الكلمات المفتاحية: المشروعات الصغيرة والمتوسطة، التمويل، صيغ التمويل الإسلامي، المصارف التجارية، المصارف المتخصصة. Keywords: small and medium enterprises, finance, Islamic financing formulas, Commercial Banks, Specialized Banks
دور لجان التدقيق في تحديد أثر أساليب المحاسبة الإبداعية على التجنب الضريبي
الكلمات المفتاحية: لجنة التدقيق، المحاسبة الإبداعية، التجنب الضريبي، بورصة فلسطين. Key words: Audit Committees, Creative Accounting, Tax Avoidance, Palestine Exchange (PEX).
مدى إدراك مراجعي الحسابات في ليبيا لممارسات المحاسبة الإبداعية
الكلمات المفتاحية: ممارسات المحاسبة الإبداعية، المحاسبون والمراجعون الليبيون المزاولون للمهنة Keywords: Creative Accounting Practice, Practicing Libyan Accountants and Auditors.
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Copyright (c) 2021 Accounting Studies https://creativecommons.org/licenses/by/4.0
Copyright (c) 2019 Accounting Studies https://creativecommons.org/licenses/by/4.0
Accrual Versus Cash Flow Data in PredictingSaudi Share Price
There are two widely accepted approaches used to predict the stock price of a business’s equity. The accounting approach assumes that the predictive ability of a company’s earnings out-performs the cash flows to predict share prices. A financial model assumes that cash flows are a better tool for forecasting future stock prices. The motivation of this paper is to discover whether the accrual accounting components or the cash flow components provide a better explanation for estimating the share price of non-financial companies listed on the Saudi Stock Exchange (SSE), an emerging capital market of Saudi Arabia during various economic conditions; pre-global financial crisis, during the global financial crisis and after the global financial crisis. A hypothesis was developed and regression analysis was used to test the hypothesized relationships. Annual data used in this study were collected from the financial statements of 90 non-financial companies listed on the Stock Exchange of Saudi Arabia from 2007 to 2011. The regression results found that the accrual components have a better predictive power than cash flow components to forecast Saudi stock prices before, during and after the global financial crisis. The results of this paper can be used as evidence to support the theory in financial analysis such as the efficient markets theory, the free cash flow theory, the traditional financial theory and the theory underlying the relationship between earnings and stock price.
Copyright (c) 2018 Accounting Studies https://creativecommons.org/licenses/by/4.0
Factors of changing the external auditor in Libyan commercial banks from the point of view of external auditors
This study aimed to identify and determine the factors influencing the change of the external auditor in Libyan commercial banks from the point of view of the external auditors registered with the Central Bank of Libya. In order to achieve the study’s objectives, the researcher conducted a field study on audit offices registered in the Central Bank of Libya’s registration register, who represent the study population, namely (26) offices. The study found that there is a positive impact of both the relevant factors, which are “the factors related to the bank under review and the factors related to the standards of professional conduct
The role of accounting disclosure in supporting the effectiveness of internal control
The current study aimed to identify the role of accounting disclosure in supporting the effectiveness of internal control and enhancing its performance in the Electricity Company, and to evaluate the comprehensiveness and clarity of the announced financial information and its impact on strengthening the internal control mechanisms in the company, and to determine the relationship between accounting disclosure and raising the level of transparency and credibility among the relevant parties inside and outside the company. The study relied on the descriptive analytical approach, and the study community consisted of some employees of the General Electricity Company. The study sample included (39) individuals representing employees in the relevant departments using the stratified random sample method. The researcher used a questionnaire with data consisting of three main axes, each axis covering one of the dimensions of the study (disclosure of financial information, disclosure of accounting policies, enhancing transparency). The study concluded that accounting disclosure plays a major role in enhancing the clarity of financial information, and that it plays an essential role in accounting policies. Accounting disclosure also has an essential role in enhancing transparency within companies, as it helps improve transparency, accuracy of financial reports, facilitate comparisons, and ensure compliance with international standards. Accordingly, the study recommended that there is a need for further improvement in some areas such as inventory disclosure. And transparency of financial operations.
Accounting disclosure - Internal control..
Explaining Differences in the Adoption of Management Accounting Practices among
Despite the role of management accounting practices in improving decision-making and enhancing organizational performance, their adoption varies among organizations, raising questions about the factors influencing this disparity. Contingency theory explains these differences by emphasizing that the selection of accounting practices largely depends on external factors related to the environment and internal factors specific to the organization. This study aims to review the literature to identify the key factors influencing the adoption of management accounting practices. The findings indicate that this adoption is affected by interrelated factors. Internal factors such as technology, organizational structure, firm size, and strategy play a crucial role, while external factors such as environmental uncertainty and competition create pressures that drive organizations to adopt specific accounting practices. Keywords: Conditional theory, conditional factors, management accounting practices.
Conditional theory, conditional factors, management accounting practices.
The role of methods and techniques of dealing with bad debts in Libyan commercial banks
The study aimed to identify the role and methods of dealing with bad debts in the Libyan commercial banks, and to achieve the objectives of the study, both inductive and deductive approaches were relied upon, and the questionnaire form was used as a main tool for data collection, and the study population consisted of Libyan commercial banks, for the purposes of The study,the six commercial banks which are (Wahda - National Commercial - North Africa - Trade and Development - Sahara - Aljumhouria) due to the large volume of credit with them. Where (120) questionnaires were distributed to the participants in the study, and the number of questionnaires retrieved was (104), and the obtained data were analyzed using the statistical package program (SPSS(. The study reached many results, the most important of which is the existence of an effective role for the methods and methods of dealing with bad debts in Libyan commercial banks. Through communication with defaulting clients, and the need to carry out periodic follow-up of the loan and the borrower from granting until repayment, and activating the role of the judiciary in collecting mortgages (guarantees) in the case of debts that have exhausted the negotiation stages.
commercial banks, bank credit, dealing with bad debts
The impact of foreign ownership on the financial stability of the Libyan banking system
This study aims to test the impact of foreign ownership on the financial stability of the Libyan banking system during the period from 2012 to 2020. The collected data were analyzed using the Ordinary Least Squares method (OLS). The study used the Z-SCORE index as a dependent variable to measure financial stability, while the share of foreign ownership was the main independent variable. In addition, the study used bank-specific factors, market structure, and macroeconomic factors as control variables. Our results confirm that foreign ownership has a positive and statistically significant impact on the financial stability of the Libyan banking system, while increasing state ownership has a negative and statistically significant impact by encouraging banks to take more risks. In general, our empirical evidence shows that cost efficiency has a negative and insignificant relationship and that inefficient banks are less stable. While bank size has a positive and statistically significant effect, indicating that larger banks are more stable. The negative and statistically significant value of market concentration indicates that low competition in the Libyan banking system leads to low financial stability. Regarding macroeconomic factors, our results confirm that the GDP growth is positive and statistically significant, meaning that higher economic growth leads to greater banking stability. While money supply has a negative and statistically significant effect as a contractionary monetary policy through banks’ ability to lend affects financial stability. This study recommends that the regulatory authorities in Libya should take the necessary actions to attract and encourage foreign investment in the banking sector such as flexibility in legal regulations to attract foreign banks and facilitate their operations in Libya.
Foreign ownership; Financial stability; Libyan banking system.
Proposing an electronic accounting system using artificial intelligence technology for commercial companies operating within the city of Derna - Libya
Many commercial companies and projects that aim to make a profit do not have an electronic accounting system, despite of its importance for stating the company’s financial position and displaying the results of the activity, whether profit or loss. Also, a few of these companies use a manual accounting system, and the process of preparing financial statements takes a long time, and the results obtained are inaccurate and not free of errors. Based on the ambition of entrepreneurs who seek to make a difference in societies and develop businesses differently, this paper aims to develop an integrated electronic accounting system for commercial companies in Libya by using Artificial Intelligence technology (AI). Data were collected through observation, by visiting some commercial projects and companies. The purchase and sale invoices of these companies were also reviewed. In addition, information related to the accounting system was collected from books, accounting references, and the Internet. The paper concluded with the development of an electronic accounting system using Artificial Intelligence technology. This proposed system works online and can be applied to any business activity. To prove the effectiveness of the proposed system and its safety from software errors, several tests were successfully conducted on it using data from commercial companies. The new system is characterized by the ease of recording journal entries, posting to ledger accounts, and preparing the trial balance, balance sheet, and income statement without the intervention of an accountant, that is, electronically. This ensures that no errors occur and that the results are sound and accurate. The system also records the closing entries and prepares the profit and loss account automatically without the intervention of the user (the accountant). It also prepares the accounts for a new financial period and displays goods at the end of the period and the beginning of the period. It also uses global financial indicators and ratios that help the company predict financial failure before it occurs. The system also contains a seller control panel through which goods are sold, customer accounts are created, and invoices are prepared and printed. The sales of each individual seller and for what date are also displayed. Thus, using the system, it is possible to authorize any number of sellers, while separating the sales of each seller, so that any sale can be determined by who made it.
accounting system - commercial companies - Artificial Intelligence technology.
The role of digital transformation in reducing tax evasion
This study aims to highlight the role of digital transformation in the tax system in reducing tax evasion by increasing the quality of the tax examination process. It seeks to highlight the impact of digital transformation in reducing tax evasion, which contributes to serving and developing the economy. The scientific method, both descriptive and analytical, was relied upon. The sample size was chosen from a population represented by a number of employees, tax auditors, and managers at the Tax Authority in the cities of Tripoli and Benghazi using lists Using questionnaire lists, one of the most important results reached by the field study is that there is a statistically significant effect between digital transformation and the efficiency of the tax system, and reducing tax evasion on the one hand, as well as increasing the collection of tax revenues on the other hand. The study recommended the necessity of completing the digital transformation process and developing its current levels within the Tax Authority through the shift from the manual system to the electronic system, which improves the efficiency of administration and reduces the administrative burden on Staff.
General budget; Tax Authority; Tax revenues; Digital transformation
Factors affecting environmental disclosure and the obstacles facing it
This paper presents an empirical investigation into environmental disclosure practices of cement companies operating in Libya. It aims at exploring key motives for these companies for disclosing environmental information in their annual report. Hence, the paper seeks to answer the following questions: What are the motives and reasons that make cement companies in Libya disclose environmental information? And What are the obstacles that may prevent these companies from disclosing environmental information? In answering these questions and meeting the aims of the research questionnaire method was used to collect data. A total of 50 questionnaires were collected 42. The results indicate that cement companies considered issues such as avoid lawsuits being filed against them, to give an impression of the extent of its commitment to environmental laws and the right of investors and other external parties to receive environmental information as motives that encourage them to disclose environmental information. On the other hand, the main obstacles for non-disclosure are the lack of incentives from the state to reward companies that disclose their environmental information. Another obstacle is the lack of legal requirement detailing a legal obligation to disclose environmental information.
Environmental Disclosure، Corporate Social Responsibility، cement companies
The extent of awareness of the auditors of the Libyan Audit Bureau of the importance of applying human resources accounting in Libyan institutions
The study aimed to identify the financial analysis and its impact on banking planning and control , The study was conducted on Al – Gomhouria Bank , Souq Al – Khams branch , and the descriptive analytical method was used . The statistical program (spss) was also used to analyze the data , where (45) questionnaire papers were distributed to all employees of the bank , The number (42) questionnaire papers could be analyzed , and the study concluded that the bank relies on the methods of semantic analysis and its indicators in the process of developing plans and financial control in the bank.
This study aimed to identify the extent of accountants' awareness of the importance of applying green accounting and to identify the role of green accounting in improving the transparency of financial reporting information for the purpose of achieving sustainability. To achieve the study objectives, the questionnaire was used as a source for collecting data from the study sample and was distributed to accountants and financial report preparers for a sample of industrial companies operating in the city of Misurata, numbering (95). The study relied on the descriptive analytical approach and the statistical program (SPSS) (Statistical Package for Economics and Social Sciences) was used to analyze the data and reach the results. The study reached several results, the most important of which is that there is a statistically significant relationship between accountants' awareness of the importance of applying green accounting, and that there is also a statistically significant relationship between the role of applying green accounting and improving the transparency of information in financial reports. Accordingly, the researchers recommended working on enacting local laws and regulations that keep pace with the updated international standards that oblige industrial companies to disclose environmental costs in the financial statements, which supports their transparency, and the need for industrial companies operating in the city of Misurata to pay more attention to applying green accounting to contribute clearly to the responsibilities and duties that companies must bear in the field of the environment for development purposes.
The Extent of Adherence to the Principles of Information Technology Governance According to the COBIT 2019 Framework-
The study addressed the extent to which the Executive and Management Authority of the Great Man-Made River Project, Benghazi Branch, adheres to the principles of Information Technology Governance in accordance with the “COBIT 2019" framework, considering that the Executive and Management Authority of the Great Man-Made River Project has a unique and highly significant nature, as it is relied upon to resolve the issue of the scarcity of potable water throughout Libya. Therefore, the study sought to ascertain the extent of the Authority's interest in technological developments and the adoption of specialized frameworks in light of the principles of Information Technology Governance; in order to provide flexibility in operations and activities and to keep pace with ongoing developments. To achieve this, a mixed-method approach was employed, relying on questionnaires and personal interviews with accountants, auditors, and IT specialists to reach the study's objectives. The main findings of the study indicated that participants agreed on adherence to most of the statements of the five domains of the “COBIT 2019" framework, in addition to an interest in applying technology, albeit without a general framework to regulate it. Despite the efforts exerted by the Authority, the move towards complete and proper adoption of governance and Information Technology Governance remains in its early stages. The study recommended emphasizing the adoption of a comprehensive strategy for the proper implementation of governance, monitoring the regulatory frameworks for Information Technology, and working towards their application
مدى التزام ديوان المحاسبة الليبي بإجراءات الرقابة المالية للحد من الفساد المالي
تناولت هذه الدراسة مدى التزام ديوان المحاسبة الليبي بإجراءات الرقابة المالية للحد من الفساد المالي، واعتمدت هذه الدراسة على المنهج الوصفي التحليلي لجمع بيانات الدراسة،من خلال استخدام استمارة الاستبيان الذي تم توزيعه على عينة الدارسه التي اشتملت على موظفي ديوان المحاسبة بالإدارة العامة وفرع الديوان بمدينة طرابلس، ولتحليل البيانات تم استخدام اختيار الإشارة (sing test ) وقد توصلت الدراسة في نتائجها، إلى أن إجراءات ديوان المحاسبة تسعى للحد من الفساد المالي بالمؤسسات والشركات العامة في ليبيا. وأوصت الدراسة على تبني نظام التحفيز يساعد أعضاء الديوان في رفع الكفاءة، ويؤدي بموجبه إلى المساهمة في صنع دوافع للمشاركة في تأدية الضبط على الأداء المالي بالمؤسسات والشركات العامة.
تقييم الأداء المالي باستخدام نموذج GAMEL
إن القطاع المصرفي له تأثير كبير على النمو الاقتصادي للبلاد، ولأهمية هذا القطاع يجب تقييم أدائه المالي من وقت لآخر، لقياس الوضع المتعلق بالنقود لكل مصرف وكيفية وضع الرقابة على كفاءته الكاملة. ويهدف البحث إلى تقييم الأداء المالي وفقاً لعناصر نموذج CAMELS والتي تشمل كفاية رأس المال وجودة الأصول وكفاءة الإدارة والربحية والسيولة وحساسية مخاطر السوق. وتضمن البحث دراسة مصرف الجمهورية خلال الفترة من 2011 إلى 2023 ، وتم استخدام نسبة رأس المال الأساسي إلى إجمالي الأصول لقياس كفاية رأس المال ونسبة الاستثمارات إلى إجمالي الأصول لقياس جودة الأصول ونسبة المصروفات إلى الأرباح لقياس كفاءة الإدارة ونسبة صافي الربح إلى الدخل لقياس الربحية ونسبة النقد إلى الودائع لقياس السيولة ونسبة إيرادات الفوائد إلى مصروفاتها لقياس حساسية مخاطر السوق. ومن أهم نتائج البحث: حصول مصرف الجمهورية على التصنيف ( 3) لأدائه المالي الإجمالي حسب نتائج التصنيف المركب لنموذج CAMELS خلال سنوات البحث، بالإضافة إلى ضعف إدارة أصول المصرف.
العوامل التي تساعد على جودة خدمات المراجعة الخارجية من وجهة نظر العاملين في مكاتب المراجعة في البيئة الليبية
تهدف هذه الدراسة إلى تحديد العوامل المؤثرة على جودة خدمات المراجعة الخارجية وتحليل المفاهيم الخاصة بجودة المراجعة الخارجية وذلك من خلال مكتب المراجعة وفريق عمل المراجعة والشركة محل المراجعة، وقام البحاث بجمع البيانات لتحقيق أهداف الدراسة عن طريق وضع استمارة الاستبانة بعد تحكيمها من المهتمين والمتخصصين في هذا الجانب، وتم تحليل البيانات المتحصل عليه باستخدام الحزمة الإحصائية spss التي توصلت إلى نتائج تفيد أنه توجد عوامل تساعد على جودة خدمات المراجعة الخارجية المرتبطة بمكتب المراجعة وبفريق عمل المراجعة وبالمنشأة محل المراجعة .
مدى تأثير الضغوط البيئية على جودة أداء مراجعي ديوان المحاسبة عند مراجعة القوائم المالية واعداد التقارير
تعتبر ضغوط العمل من المواضيع الهامة التي تتعلق بعنصر مهم في المنظمات وهو العنصر البشري الذي يقضي جل وقته في العمل ويعتبر الأساس الذي تقوم عليه المنظمات حيث إن الاهتمام بهذا العنصر بشكل فعال ينعكس على الفرد وذلك لتحقيق الأهداف المرجوة منها، وقد هدفت هذه الدراسة إلى التعرف على تأثير ضغوط العمل على مراجعي ديوان المحاسبة والتعرف على مسببات ضغوط العمل في الديوان وسبل الحد منها، وقد اعتمدت الباحثة على وصف وتحليل البيانات الأولية للبحث والمجمعة بواسطة الاستبيان على برامج الحزمة الإحصائية للعلوم الاجتماعية ( Science Statistical Package for Social - SPSS )، وتم استخدام عدد من الأساليب الإحصائية ضمن هذا البرنامج التي تمكنا من خلالها من اثباث فرضيات البحث وتم الوصول إلى نتائج أهمها إن لضغوط العمل تأثيراً على عمل مراجعي ديوان المحاسبة ويظل هذا التأثير ضعيف بسبب وجود الخبرة الكافية لدى مراجعي الديوان والتي من خلالها يمكن التغلب على هذه الضغوطات وإن من أهم الضغوطات المؤثرة على عمل مراجعي الديوان هو الانقسام في المؤسسات داخل الدولة وأوصت الدراسة بضرورة توفير البيئة المناسبة والتي لها علاقة بمجال العمل وتوفير التحفيز المادي والمعنوي لمراجعي الديوان وكل ما من شأنه التخفيف من ضغوط العمل وعدم إدخال الأمور السياسية في أعمال ديوان المحاسبة والتي من شأنها التأثير على كفاءة وفاعلية مراجعي الديوان في أداء عملهم.