Abstract
The Impact of Electronic Commerce on the Accounting Information System
Highlights
Due to the rapid and spectacular developments that have accompanied with the use of e-commerce by many international companies in different countries
The performance of business operations especially the accounting sector among others are effected by the electronic commerce either in companies or governments, through the use of information technology and the communications network which affected the performance of those processes, aimed at raising efficiency in performance and achieving effectiveness in dealing, they exceed the time limits that restrict the movement of business transactions, It provides a quick response to market demands by interacting with customers, simplifying procedures and clear business processes.[2]
In the new economic trends of the globalization age, the effects on accounting information systems under electronic commerce related to influence the components of the accounting information systems as well as their constituents and the nature of their design process in companies operating under electronic commerce so it is very important for every firm to understand the role of electronic commerce on the accounting information systems of its records
Summary
Due to the rapid and spectacular developments that have accompanied with the use of e-commerce by many international companies in different countries. Ecommerce has make many other companies to prepare the necessary studies on how to enter the world of ecommerce, so that they can keep up with these developments and walk on its way to achieving its goals, as many companies earns benefits under e-commerce. The Accounting Information System (AIS) is one of the subsystems in the economic unit, consistig of several subsystems that work together in a coherent, coordinated and reciprocal manner, with the aim of providing historical, current and future information, financial and non-financial, to all those who are interested in the limit and in the interest of achieving its objectives. Purpose of the project: This research aims at evaluating the impact of electronic commerce on the accounting information system through a case study on OAB’s Al-Arabi bank in Salalah
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