Abstract

The study dealt with the impact of electronic accounting information systems on electronic commerce in commercial banks operating in Damazin city, the study aimed to identify electronic accounting information systems and their importance and to show the importance of accounting information systems in electronic commerce. The problem of the study was represented in the main question: What is the impact of electronic accounting information systems on electronic commerce in commercial banks? The study followed the descriptive analytical approach.
 The study reached several results, including: The electronic accounting information systems contribute to the creation of integration between the different departments and branches, Interest in research and development in banks works to strengthen electronic accounting information systems, electronic accounting information systems help in the application of electronic commerce. The study also recommended a number of recommendations, including: providing the opportunity for employees to develop electronic accounting information systems in institutions, Work to speed up the completion of financial transactions using electronic accounting information systems, and work to protect electronic accounting information systems from risks

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