The Impact of Accounting Control Systems at the Libyan Audit Bureau on Public Expenditure Efficiency: A Field Study

The study aimed to investigate the impact of accounting control systems at the Libyan Audit Bureau on public expenditure efficiency, given the importance of controlling public funds and its role in reducing waste and financial irregularities and enhancing the efficient use of public resources. To achieve the study objectives, the descriptive-analytical approach was adopted, and a questionnaire was used as the main instrument for data collection from a sample of (50) employees of the Libyan Audit Bureau whose positions are directly related to auditing and financial control activities. The data were analyzed using SPSS through a set of statistical methods, including arithmetic means, standard deviations, Cronbach’s alpha coefficient, and simple regression analysis. The results showed that the level of implementation of the organizational and administrative structure of accounting control systems was very high, with a mean of (4.26). The level of using modern tools and technologies was also very high, with a mean of (4.22). Meanwhile, the level of institutional, technological, and legislative challenges reached (4.02), while the level of implementation of the Audit Bureau’s recommendations reached (3.67). The results also indicated that the effectiveness of accounting control systems was high, with a mean of (4.07). The hypothesis testing results revealed a statistically significant effect of accounting control systems at the Libyan Audit Bureau on public expenditure efficiency. The correlation coefficient was (0.292), the coefficient of determination (R²) was approximately (0.085), and the significance level was (0.000), which is lower than the adopted significance level of (0.05). The results also demonstrated statistically significant effects of the organizational and administrative structure, the use of modern tools and technologies, institutional, technological, and legislative challenges, and the implementation of the Audit Bureau’s recommendations on the dependent variables examined in the study. The study concluded that developing accounting control systems represents an important approach to improving public expenditure efficiency in Libya. However, achieving a greater impact requires strengthening the independence of the Libyan Audit Bureau, developing the technological infrastructure, improving human resources’ qualifications, updating financial legislation, enhancing coordination with executive authorities, and ensuring the effective implementation of audit recommendations.