Abstract Managerial accounting plays an important role in organizations through providing information which helps the management in carrying out its duties and achieving it's goals efficiently and effectively .The thesis discusses and covers the main reasons behind the weakness of planning , control and performance evaluation processes in today's modern business environment , where this weakness is mainly caused by the managerial accountant not using modern information technology (I T) in providing necessary information needed by management , which resulted in an ineffective planning and control and a weak performance evaluation, despite the fact that One of the main objectives of managerial accounting in modern business environment is to provide necessary information for planning , control and performance evaluation processes .This concept lead the researcher to choose the subject of the thesis in an attempt to figure out the positive impact of using IT in providing information for the purpose of planning , control and performance evaluation.The thesis also targets the classical role of the managerial accounting , where it stands today in a modern business environment using widely IT facilities and relying on its out comes .
أمين عبد الله محمد الدرناوي (2009)

دراسة مقارنة تهدف إلى تحديد أوجه الشبه والاختلاف بين نموذج لجان المراقبة الذي ظهر في التشريع الليبي مع بداية الخمسينات من القرن الماضي والمستمر إلى يومنا هذا، مع نموذج لجان المراجعة أحد أهم حلقات الحوكمة والمعمول به في ليبيا في نطاق ضيق جداً. يقترح الباحثان في ختام دراستهما توصية مهمة تأتي عقب الاستنتاج المتوصل إليه من خلال المقارنة.
عماد علي ناجي السويح(10-2010)

This study investigates the challenges that face implementing of International Financial Reporting Standards (IFRS) by Libyan firms. In particular, this paper analyses the effect of legal, economic, accounting education and culture structures on adopting of IFRS in the Libyan context. A questionnaire was used to collect data regarding the effect of some selected challenges on IFRS adoption in Libya. The results of the study indicate that IFRS adoption by Libyan companies has faced some obstacles such as accounting education and economic issues. This research extends accounting literature by studying the challenges of IFRS in Libya (a developing country), focusing on the impact of legal, accounting education, economic and culture in IFRS implementation. arabic 11 English 71
Mohamed Zakari(11-2014)