ACCOUNTING INFORMATION SYSTEMS UNDER E-COMMERCE

Abstract

The era of globalization has brought numerous changes in various aspects of life. Countries around the world are racing to enter the global markets and everyone is attempting to find the best and easiest ways to participate, using different ways, in this new global system. This has made the world a small village moving gradually towards Cloud computing, as companies have started using a service known as electronic commerce (e-commerce) via the internet. This is because the electronic network has rapidly spread to all countries globally, allowing companies to market and sell their products, reaching consumers wherever they are at a low cost. It can be said that this network has eliminated trade boundaries between countries. The research aims to identify the problem of Accounting Information Systems in the context of e-commerce use and to make optimal use of building accounting information systems correctly, achieving sustainable and inclusive development. The conclusions that the researcher has reached are that the Internet itself is characterized by openness, universality, low cost, and high efficiency; E-commerce as a highly advanced technology has had a profound impact on all professional fields in general and on the accounting and auditing professions in particular. It provides valuable information that improves decision-making and facilitates the preparation of accounting and financial reports more easily and quickly. Some accounting and auditing bodies have recognized the problems of e-commerce and the need to equip their members with technical skills to address the new challenges accompanying the e-commerce environment, affecting the overall economic process of society.