The Role of Information Technology in Improving the Quality of Accounting Information and Developing the Performance of the Libyan Tax Authority

Abstract

This study aimed to clarify the role of information technology in enhancing the quality of accounting information and to assess its impact on developing the performance of the Libyan Tax Authority, through testing a set of hypotheses related to the level of technology use, the quality of accounting information, and its effect on institutional performance. The study’s results showed that the Libyan Tax Authority possesses scientifically and practically qualified human resources, as most respondents work in the field of accounting and occupy positions directly related to accounting activities. Additionally, they hold university degrees and have extensive practical experience, which strengthens the Authority’s capacity to effectively absorb and utilize information technology. The findings also indicated that information technology is actively used within the Authority in executing various operations, contributing to a better understanding of work processes and enhancing coordination and communication among departments. This contradicts the first hypothesis, which assumed weak or ineffective use of information technology, leading to its rejection. Moreover, the results demonstrated that the use of information technology significantly contributed to improving the quality of accounting information in terms of accuracy, relevance, and speed of information flow, thereby refuting the second hypothesis and confirming the effective role of technology in enhancing information quality. Accordingly, the findings confirmed that improvements in accounting information quality positively reflected on the overall performance of the Libyan Tax Authority by supporting decision-making processes and enhancing institutional efficiency, which led to the rejection of the third hypothesis that denied the impact of information technology on performance development. Based on the above, it is evident that the study’s objectives were achieved, confirming the fundamental importance of information technology in improving the quality of accounting information and strengthening the institutional performance of the Libyan Tax Authority.