This study aimed to explore investment in accounting information system (AIS) in theudcommercial banks in Libya. It focuses on the extent and nature of AIS investment in theudLibyan commercial banks, resultant changes in business processes and the significance ofudtraining and up-skilling of the workforce in delivering systems benefits.udFollowing an initial literature review, the research reviewed AIS investment in all Libyanudcommercial banks and established top line profiles of nine of the thirteen existing banks (theudother four being close to merger with, or acquisition by, other banks). Three banks wereudselected for detailed case study analysis, representing a cross-section in terms of size, staff,udage profile, and ownership of the banks. Three methods were adopted to collect data -udindividual questionnaires with key bank personnel, semi-structured interviews and review andudanalysis of pertinent bank documents.udThe study researched and analysed the recent investment in advanced IT in the case studyudbanks, where AIS packaged software and communications infrastructure had beenudimplemented. The banks that use developed global systems have more efficient and effectiveudsystems than the banks that use local systems, and in general there are no adequate policies orudplans in place for training and up-skilling of staff using these new systems. The study alsoudfound that investment in AIS and associated technological infrastructure had impacted on alludmain business processes, bringing about significant process improvement in some cases.udContributions to knowledge include a qualitative assessment of AIS in Libyan banks, whichudhas not been done before, and the identification of some of the benefits and problems thatudresult from major systems deployment. The study has also shown that models formulated forudapplication in the developed world can be adapted and applied to assess information systemsudin a developing world commercial environment.
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