E-government and its implications for the goal of good governance in the Libyan public sector

Surveying the opinions of accountants and auditors at the Municipal Council and the Tobruk Audit Bureau as a model

Abstract

     The study aimed to identify the E-governance and its implications for achieving the goal of Good Governance  in the Libyan public sector ,and to achieve the goals of study ,the research used the descriptive analytical approach, The questionnaire was used as a tool for the study, which was applied to the study population, which consisted of workers in the public sector in the accounting and control aspects, Two independent random samples were taken. The first consisted of (15) employees working in the accounting field, and (15) employees working in the field of financial control. The study used the E-governance as an independent variable ,while the dependent variables included The Good Governance. The study came to some important conclusions: The results of the study indicated  that The E-governance provides the technological skills necessary for achieving the goal of Good Governance in a realistic way and makes it more effective and accurate , While emphasizing that there are some requirements in order to succeed in this. The study offered some recommendations: The culture of the concept of digital government must be implanted, and the necessary infrastructure must be provided to be strong, Because of this role in improving the procedures of good governance in the Libyan public sector, Conducting more applied studies by those interested in e-government and good governance.