Analysis of accounting practices and special cases on occupational health and safety in libya oil sector

The present study aims at identifying the different dimensions of the accounting disclosure process in terms of occupational health and safety and its impact on the financial statements of Mellitah Company for oil and gas in Libya regarding obstacles and obstacles that have a direct cause. The study was based on the methodology of collection of the Bahti through the field study distributed the questionnaire to a group of specialists and workers and experienced in this area and both sexes and we analyzed the data through the use of the statistical package for social sciences SPSS version 24. By establishing the three hypotheses: The first hypothesis: There are obstacles in the accounting disclosure on occupational health and safety and have an impact on the financial statements of Mellitah Oil & Gas Company. The second hypothesis: There is no efficiency for the use of accounting disclosure on occupational health and safety in the financial statements of the company Mellitah for oil and gas. The third hypothesis: The impact of accounting disclosure on occupational health and safety can be determined in the financial statements of Mellitah Oil & Gas Company. The study reached a number of results, most importantly. There is a statistically significant effect at the 5% level between the accounting disclosure on health and safety on the financial statements of Mellitah Oil & Gas Company. Thus we conclude that there is agreement by the members of the study community on the first axis in Table 4.14: the result of t-test for one sample for each of the paragraphs of the first axis and the confidence interval of 95% for μ. There is also agreement by members of the community on all paragraphs of the second axis through Table 4.15: the result of t-test for one sample for each paragraph of the second axis and the 95% confidence interval for μ This supports. This means that there is agreement by members of the community on all paragraphs of this axis through Table 4.16: the result of t-test for one sample for each paragraph of the third axis and the 95% confidence interval for μ This supports.and thus we conclude that there is approval by members of the study community. This conclusion supports the validity of the third research hypothesis.