الفهرس 
الاطار الفكري للتجارة الالكترونية وانعكاساته المحاسبيةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
AbstractThe study examined the ability of accounting information systems to adapt to e-commerce processes. The research problem can be illustrated by the following:1 Many companies, despite their dealings with the e-commerce environment, fear linking their accounting systems to those websites.2- Lack of mechanisms and techniques to secure electronic transactions, which are considered to be growing challenges Failure to limit e-crimes and standard forms associated with accounting information systems in a traditional online environment.
The study followed both the methodological approach to identify the dimensions of the problem in a logical way, and the extrapolative approach to follow up the previous studies and research, and the analytical descriptive approach to the problem of research and formulation of hypotheses. The study concluded that the availability of a new and sophisticated AIS system in banks would give a positive indication of the existence of infrastructure to implement the methods of implementation of electronic trading. This will deal with e-commerce in an uncompromising manner and apply the AIS methods applied in banks. Increase the reliability, privacy, assertiveness, availability, protection and reliability of e-commerce transactions. The researcher reached a number of results, including:1-The accession of many companies to work in the context of electronic commerce requires the accounting information systems to re-evaluate the components and methods used in data collection, storage and processing and then delivery to those who can rely on them in making multiple decisions.2-Working in the context of electronic commerce will affect the basic components of the accounting information systems represented by: the documentary group, the book group, the accounting manual, the set of reports and financial statements, which requires consideration of these effects and their implications for the process of designing accounting information systems .3-In order to achieve the accounting information systems and contribute to the objectives of the companies in which it operates, it must take into account all the changes and developments that occur in the various areas surrounding the environment, especially with regard to developments in the use of modern information and communication technologies, which represent e-commerce one.The researcher sees the activation of e-commerce to promote the Egyptian economy a set of recommendations, including:1-Qualifying the accountants and auditors of information technology and e-commerce transactions. The mechanism for implementing this recommendation is as follows: Conduct training courses for accountants and auditors to train them in information technology.Continuous training of accountants to deal with e-commerce processes and training them in ways to save electronic documents.Training accountants to use the latest programs such as Peachtree Accounting and others.2-Establish electronic auditing companies parallel to the traditional auditing companies, whose task is to examine the electronic policies and procedures followed by e-commerce companies and provide a detailed report. The mechanism for implementing this recommendation is as follows:Through training courses for accountants that allow them to learn about dealing with electronic documents for examination.Companies adopt the general control methods of accounting information systems used for the computer in order to provide more reliable accounting information to their users.