THE IMPACT OF ELECTRONIC COMMERCE ON THE DEVELOPMENT OF THE ACCOUNTING INFORMATION SYSTEM

Abstract

This study aims to identify the role of e-commerce in improving and developing the quality of the accounting information system by designing a questionnaire as it was distributed to accountants working in a group of commercial companies in the governorates of Duhok, Erbil and Sulaymaniyah, where (300) questionnaires were distributed. The number of retrieved and correct questionnaires reached (280) questionnaires, i.e. 93% of the size of the studied sample. The Statistical Program for Social Sciences (SPSS) was used to analyze the study data, and the study reached a number of results, the most important of which are: The increase in the effectiveness of accounting information systems and the increase Its ability to achieve goals through relying on e-commerce, as the efficiency of accounting information systems has been increased and the quality of its outputs has been raised, and decision-makers have been able to adopt accounting information and trust it. The study presented some recommendations, most notably: the speed of obtaining data and communicating the resulting information to the beneficiaries, making use of the services arising from the spread of e-commerce, and the search for advanced services that can be provided in a manner that ensures these systems continue to maintain their effectiveness and increase their efficiency.