تأثيرات التجارة الإلكترونية على أنظمة المعلومات المحاسبية

الملخص EN

This study aimed to statement effects that can be caused by the adoption of e-commerce systems to accounting information systems through a statement e-commerce on the nature of the effects of accounting information systems, components, and its components.

And to achieve the objectives of the study, a questionnaire was distributed to a random sample consisting of the study (858) of individual design, (306) included professionals accredited and registered in the National purist expert accountants of the Algerian Republic, And (512) Board of Governors of accounts and certified accountants belonging to the Board of Governors of the accounts and that the level of Algerian diameter, the study relied on the descriptive approach in the theoretical aspects as well as the use of the analytical method in the analysis of the results of the questionnaire, and rely on statistical program (SPSS20) to test hypotheses.

and it pointed out the most important results of this study, said that the work under the influence of e-commerce on the nature of the accounting information system input, processing, and outputs, as well as the accounting information system components but at the same time it requires attention to the human cadre based on the work of the accounting information system development of cognitive skills in the areas of the use of information technology and other methods, And also affect the basic elements of the different accounting information system of the Documentary Group, the book and others.

And the most important thing recommended by the study need to continue scientific research and the most important in determining the effects of the use of other methods of information technologies and modern communications to the accounting information system study.