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.
