انعكاسات التجارة الإلكترونية على النشر الإلكتروني للتقارير المالية

الملخص EN

The study problem stemmed from the failure to utilize the enormous potential information offered by the web; besides the lack of legal regulations that related to electronic contract; as well as the lack of infrastructure and qualified personnel in the financial reporting and electronic commerce field.

The study aimed to understand the concept and advantages of electronic commerce and its role in increasing the international competitive opportunities; and the impact of this role on the financial reports.

The study adopted the descriptive analytical method.

The study main findings indicated that electronic publication for the financial reports should be one of the accounting disclosure methods that depend on the possibility of using modern communication technology to deliver business results.

The study recommended the restructuring of the education and training systems at all levels of the accounting profession in order to familiarize accountants with techniques of information technology in financial reporting in general and electronic commerce in particular.

Furthermore, training of accountant and auditors in information technology transactions, which have become a necessity imposed by the reality of financial and accounting transactions on business organizations.

Also, the study of legislations and the necessary precaution that are necessary for the safety of the components and outputs of financial reporting system under the application of electronic commerce.