The Effectiveness of Cybersecurity in Protecting Accounting Information Systems in the Libyan Banking Sector (An Applied Study on Commercial Banks Operating in Zawiya)

Abstract

This study aimed to measure the effectiveness of cybersecurity (in its dimensions: technical practices, human resource efficiency, and organizational structure) in protecting accounting information systems in Libyan commercial banks operating in the city of Zawiya. To achieve this, a descriptive-analytical approach was adopted, and a questionnaire was used to collect data. The valid sample size for analysis was (70) respondents. The data were analyzed using descriptive analysis and multiple regression analysis. The results showed a statistically significant positive effect of the overall effectiveness of cybersecurity on the protection of accounting systems, with the model explaining 55% of the variance.  However, the core finding revealed that this impact is unbalanced, stemming exclusively from technical and organizational practices (which demonstrated a positive effect), while human efficiency and organizational structure showed no statistically significant impact. The level of human efficiency and training was found to be very low compared to the high level of technical engagement.

The study also recommended that banks immediately invest in human capital through intensive training and talent recruitment to bridge the gap between technical strength and human resource weaknesses, thus ensuring comprehensive accounting protection.