The The Role of Applying Actuarial Accounting in Enhancing Banking Supervision by Application on a Sample of Libyan Commercial Banks

Abrahim Mshaer (1) , Alsanusi Alzawam (2)
(1) Department of Accounting, Faculty of Economics, University of Sirte, Sirte, Libya ,
(2) Department of Accounting, Faculty of Commerce and Political Science, Sebha University, Sebha, Libya

Abstract

The study aimed to identify the role of actuarial accounting in enhancing banking supervision in the Libyan banking sector from the perspective of banking sector employees. To achieve the objectives of the study, the descriptive and analytical approach was used, as the researchers used the questionnaire form as a tool in collecting the information necessary to analyze the research variables. The two researchers reached a set of conclusions. The most important of which is: the existence of a statistically significant relationship between the application of actuarial accounting and improving risk management, enhancing financial stability and increasing confidence in the most important of what the researchers recommended. Working to enhance the use of actuarial accounting in all Libyan institutions by directing attention and investment in developing actuarial accounting systems and providing appropriate training for working personnel.

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Authors

Abrahim Mshaer
abmsh2010@yahoo.com (Primary Contact)
Alsanusi Alzawam
Author Biography

Alsanusi Alzawam, Department of Accounting, Faculty of Commerce and Political Science, Sebha University, Sebha

Department of Accounting, College of Commerce and Political Science, Sebha University, Sebha, Libya

Mshaer, A., & Alzawam, A. (2025). The The Role of Applying Actuarial Accounting in Enhancing Banking Supervision by Application on a Sample of Libyan Commercial Banks. Journal of Pure & Applied Sciences, 24(1), 9–17. https://doi.org/10.51984/jopas.v24i1.3263

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