دور نظم المحاسبة الذكية في تعزيز الأفصاح عن المسؤولية الاجتماعية و البيئية في شركات النفط ،دراسة حالة شركة رأس لانوف لتصنيع النفط و الغاز - ليبيا

Abstract

Abstract

The study aimed to examine the role of smart accounting systems in enhancing the disclosure of social and environmental responsibility within oil companies, with an applied focus on the Ras Lanuf Oil and Gas Manufacturing Company – Libya. The research adopted a descriptive–analytical methodology and employed a questionnaire as the primary tool for collecting data from staff in the financial management and information systems departments involved in both financial and non-financial disclosure. A total of 39 valid questionnaires were analyzed. Data were processed using SPSS, employing means, standard deviations, and Pearson’s correlation coefficient. The findings revealed a high level of adoption of smart accounting technologies (artificial intelligence, intelligent automation, and blockchain), and that these technologies contribute positively to improving the quality of environmental and social disclosure. Hypothesis testing indicated statistically significant positive correlations between the dimensions of smart accounting and the level of environmental and social (non-financial) disclosure. Artificial intelligence was identified as the most influential factor, followed by blockchain, while intelligent automation had a relatively lower impact.