Dhaif Allah, Abdul Raziq Jibril Muhammad, and Tariq Abdel Hamid Mesbah. “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”. Tobruk University Journal of Social and Human Sciences, no. 10 (April 15, 2022): 25–63. Accessed August 11, 2025. https://journals.tu.edu.ly/tujsh/index.php/JSHS/article/view/329.