The Impact of industry’s size on the relationship between accounting information quality and industrial sector privatization in Libya

Abstract

The study aimed at investigating the impact of accounting information quality on privatization of industrial sector in Libya. The study problem handled the following question: What is the role of accounting information quality in industrial sector privatization in Libya? To achieve the research objectives, a self-administrated questionnaire was developed according to research goals and objectives .The questionnaire consists of 8items that measures the study independent variables (accounting information quality) in addition to dependent variables( Industrial sector privatization ) consists of 11 items. The questionnaire was distributed over a sample of 330 of administrative managers and head of departments through e-mail due to difficulties in distributing the questionnaire in person, as a result of the political situation in Libya. 313 questionnaires were collected, of which 13 questionnaires were disregarded due to their incompleteness. After dropping incomplete questionnaires, data were analyzed using SPSS. Multiple regression analysis was performed to examine the relationship between variables. The study concluded that there is an impact of accounting information quality on privatization in Libya.Moreover it was found Organization's size significantly moderated the relationship between accounting information quality dimensions and privatization