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This article reports on the recent implementation and current deployment of accounting information systems in Libyan commercial banks. A case study approach is adopted that moves from an initial screening of the 14 main Libyan banks to a final in-depth study of just three banks. Business process modeling and systems profiling are used to assess the status of the banks in terms of systems use, process change and information systems strategy development. Libyan banks are well advanced in their installation of modern packaged software but could be used to greater effect to optimize business processes and improve efficiencies. Training and up skilling of staff in the use of these systems and infrastructure remain key issues. The study illustrates how models formulated for application in the developed world can be adapted and applied to assess information systems in a developing world commercial environment; this can be re-used and adapted to assess systems strategy and status in other organizations in the region.