تحديات تطبيق المحاسبة السحابية وأثرها على كفاءة الشركات دراسة ميدانية على شركة ليبيا للإتصالات والتقنية بمدينة الزاوية

This study aimed to analyze the challenges facing the implementation of cloud accounting and to assess their impact on operational efficiency within the company. The conceptual model of the study was built based on recent accounting literature, where the challenges were defined as the independent variable, and company efficiency was identified as the dependent variable. The study adopted a descriptive analytical approach and relied on a questionnaire to collect data from a selected sample of company employees. The results revealed a high level of awareness among the respondents regarding the existence of challenges that negatively affect the effective application of cloud accounting. These challenges included weak technological infrastructure, high costs, lack of managerial competencies, and ambiguity in the legislative framework. The findings also showed a statistically significant impact of these challenges on the financial and administrative performance of the company. The study concluded with a set of practical recommendations, most notably: enhancing digital infrastructure, developing regulations, establishing specialized cloud accounting units, training human resources, and adopting institutional policies that support digital transformation. The importance of the study lies in its provision of an applied framework that can be utilized by other institutions seeking to implement cloud accounting systems in similar technological and legal environments. Keywords: Cloud Accounting, Company Efficiency, Libya Telecommunications and Technology Company in the city of Zawia