An Evaluation of Electronic Commerce in Terms of Accounting Information System in the Global Competitive Environment

Abstract

The gradually increasing of the competition among the managements that operate in the present-day global competitive environments leads to the speedily and continuously development of the information technologies in the managements. The electronic commerce (e-commerce), which is one of the most dynamic ways of the competition and emerges as a result of the speedily and continuously developments in the information technologies, starts the process of increasing the competition, the flexibility, the quality and the speed among the managements by providing that all sorts of operations, which belong to the commercial activities and interest in both organizations and individuals, are made on the electronic environment. E-commerce makes some changes in the management processes and their operations, and these changes affect on the assets and the sources of the managements, and it causes to incomes and expenses and brings the events and the operations, which had to be explained in the financial tables, into the forefront. E-commerce, therefore, shows itself up as a part of Accounting Information System with its way affecting on the processes and the operations in the managements. E-commerce, in this Study, has been tried to assess by the perspective of Accounting Information System in the global competitive environment.