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THE ROLE OF CORPORATE GOVERNANCE IN CONTROLLING ACCOUNTING DATA IN THE FIELD OF E-COMMERCE

Year 2013, Volume: 5 Issue: 1, 414 - 424, 01.06.2013

Abstract

This research paper aims to determine the role of Corporate Governance (CG) in controlling and protecting the accounting data set (including its published fi- nancial statements) in electronic commerce activities. Due to the increased tech- nology, change in which global business is done and the continuous revolution of Information Technology (IT), a significant impact on Accounting Information System (AIS) is very clear. The internet and e-commerce will only continue to grow if security is enhanced and mutual trust between companies and their cus- tomers is existed. Moreover, accountants are facing new challenges in the internet era which will expand their duties. The need for investigating this role is apparent due to the need for finding an effective solution for e-commerce problems which affect many systems such as: accounting, legal, and tax systems. To achieve the objective of this research, exploring the main prior studies in this field will be done in order to make the relationship of e-commerce accompanied with CG prac- tices more understandable

References

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  • Accounting and Electronic Commerce on the Internet” Texas CPA. Alsharayri, M. A. (2011), “The E-commerce Impact on Improving Accounting
  • Information System in Jordanian Hotels”, International Research Journal of Fi- nance and Economics, Issue 75, pp. 16-17. Dahiyat, E. A. (2011), “Consumer Protection in Electronic Commerce: Some
  • Remarks on the Jordanian Electronic Transaction Law”, Springer Science + Busi- ness Media, LLC. J Consum Policy , No.34, pp.423-436. Elbeltagi, I. (2007), “E-commerce and Globalization: an Exploratory Study of
  • Egypt” , Cross Cultural Management: An International Journal, Vol. 14, No. 3 , pp. 196-201. Elgawady, Z. M. (2005) “The Impact of E-commerce on Developed and Developing countries Case Study: Egypt and United States” , International
  • Conference of Globalization , Technology and Sustainable Development, UAE University: World Association for Sustainable Development. Hicks, J. (2004), “ E-commerce and Its Impact on the Accounting Profession: A
  • Literature Review” , Journal of Student Research in Accounting, Issue 1, pp. 1-16. Luis V. Casaló, Carlos Flavian and Miguel Guinaliu (2011), “The Generation of
  • Trust in the Online Services and Product Distribution: The case of Spanish Electronic Commerce” , Journal of Electronic Commerce Research, Vol.12, No.3, pp. 199-213. Majed Alsharayri, J. A. (2012), “ The Adequacy of Programs used by the Auditors on Jordanian Companies Operating in E-commerce and its Impact on
  • Accounting Disclosure (from the Viewpoint of the External Auditor)”, The Busi- ness Review, Cambridge, Vol. 20, No. 1, pp.258-264. Nabizadeh, ZahraGharib Tarzeh and Masoomeh Nabizadeh (2012),“Representing a Frame for Creating Electronic Trust and Developing E-commerce and its Impact on Developing Direct Export”, Interdisciplinary Journal of Contemporary
  • Research in Business, Vol. 3, No. 10, pp.1044-1056.
  • Rong-Ruey Duh, Karim Jamal and Shyam Sunder (2001), “Control and Assurance
  • In E-Commerce: Privacy, Integrity and Security at eBay” Social Science Research Network SSRN Working Paper 1. S C Bansal, L. S. (2006), Accounting for E-commerce in an Emerging Economy:
  • A case study of India. International Conference on Business and Information,Vol.3. Slyke, C. V. (2005), “ A Comparison of American and Indian Consumers
  • Perceptions of Electronic Commerce”, Information Resources Management Jour- nal, Vol.18, No.2, pp.24-40. Tapas K. Badhyopadhyay, Gargi Rajvanshi and Rajeev Gupta (2012), Intricacies of Privacy Protection in Electronic Transactions: A Critical Analysis, SSRN, PP.12-13.
  • Traver, K. C. (2009), E-Commerce: Business, Technology, and Society (Fifth Edition) : Prentice Hall.
Year 2013, Volume: 5 Issue: 1, 414 - 424, 01.06.2013

Abstract

References

  • Alex Kogan, Fred Sudit and Miklos Vasarhelyi (2009), “The Future of
  • Accounting and Electronic Commerce on the Internet” Texas CPA. Alsharayri, M. A. (2011), “The E-commerce Impact on Improving Accounting
  • Information System in Jordanian Hotels”, International Research Journal of Fi- nance and Economics, Issue 75, pp. 16-17. Dahiyat, E. A. (2011), “Consumer Protection in Electronic Commerce: Some
  • Remarks on the Jordanian Electronic Transaction Law”, Springer Science + Busi- ness Media, LLC. J Consum Policy , No.34, pp.423-436. Elbeltagi, I. (2007), “E-commerce and Globalization: an Exploratory Study of
  • Egypt” , Cross Cultural Management: An International Journal, Vol. 14, No. 3 , pp. 196-201. Elgawady, Z. M. (2005) “The Impact of E-commerce on Developed and Developing countries Case Study: Egypt and United States” , International
  • Conference of Globalization , Technology and Sustainable Development, UAE University: World Association for Sustainable Development. Hicks, J. (2004), “ E-commerce and Its Impact on the Accounting Profession: A
  • Literature Review” , Journal of Student Research in Accounting, Issue 1, pp. 1-16. Luis V. Casaló, Carlos Flavian and Miguel Guinaliu (2011), “The Generation of
  • Trust in the Online Services and Product Distribution: The case of Spanish Electronic Commerce” , Journal of Electronic Commerce Research, Vol.12, No.3, pp. 199-213. Majed Alsharayri, J. A. (2012), “ The Adequacy of Programs used by the Auditors on Jordanian Companies Operating in E-commerce and its Impact on
  • Accounting Disclosure (from the Viewpoint of the External Auditor)”, The Busi- ness Review, Cambridge, Vol. 20, No. 1, pp.258-264. Nabizadeh, ZahraGharib Tarzeh and Masoomeh Nabizadeh (2012),“Representing a Frame for Creating Electronic Trust and Developing E-commerce and its Impact on Developing Direct Export”, Interdisciplinary Journal of Contemporary
  • Research in Business, Vol. 3, No. 10, pp.1044-1056.
  • Rong-Ruey Duh, Karim Jamal and Shyam Sunder (2001), “Control and Assurance
  • In E-Commerce: Privacy, Integrity and Security at eBay” Social Science Research Network SSRN Working Paper 1. S C Bansal, L. S. (2006), Accounting for E-commerce in an Emerging Economy:
  • A case study of India. International Conference on Business and Information,Vol.3. Slyke, C. V. (2005), “ A Comparison of American and Indian Consumers
  • Perceptions of Electronic Commerce”, Information Resources Management Jour- nal, Vol.18, No.2, pp.24-40. Tapas K. Badhyopadhyay, Gargi Rajvanshi and Rajeev Gupta (2012), Intricacies of Privacy Protection in Electronic Transactions: A Critical Analysis, SSRN, PP.12-13.
  • Traver, K. C. (2009), E-Commerce: Business, Technology, and Society (Fifth Edition) : Prentice Hall.
There are 15 citations in total.

Details

Other ID JA96CG65GV
Journal Section Articles
Authors

Sally Sayyed Hussien Ahmed This is me

Publication Date June 1, 2013
Published in Issue Year 2013 Volume: 5 Issue: 1

Cite

APA Ahmed, S. S. H. (2013). THE ROLE OF CORPORATE GOVERNANCE IN CONTROLLING ACCOUNTING DATA IN THE FIELD OF E-COMMERCE. International Journal of Business and Management Studies, 5(1), 414-424.
AMA Ahmed SSH. THE ROLE OF CORPORATE GOVERNANCE IN CONTROLLING ACCOUNTING DATA IN THE FIELD OF E-COMMERCE. IJBMS. June 2013;5(1):414-424.
Chicago Ahmed, Sally Sayyed Hussien. “THE ROLE OF CORPORATE GOVERNANCE IN CONTROLLING ACCOUNTING DATA IN THE FIELD OF E-COMMERCE”. International Journal of Business and Management Studies 5, no. 1 (June 2013): 414-24.
EndNote Ahmed SSH (June 1, 2013) THE ROLE OF CORPORATE GOVERNANCE IN CONTROLLING ACCOUNTING DATA IN THE FIELD OF E-COMMERCE. International Journal of Business and Management Studies 5 1 414–424.
IEEE S. S. H. Ahmed, “THE ROLE OF CORPORATE GOVERNANCE IN CONTROLLING ACCOUNTING DATA IN THE FIELD OF E-COMMERCE”, IJBMS, vol. 5, no. 1, pp. 414–424, 2013.
ISNAD Ahmed, Sally Sayyed Hussien. “THE ROLE OF CORPORATE GOVERNANCE IN CONTROLLING ACCOUNTING DATA IN THE FIELD OF E-COMMERCE”. International Journal of Business and Management Studies 5/1 (June 2013), 414-424.
JAMA Ahmed SSH. THE ROLE OF CORPORATE GOVERNANCE IN CONTROLLING ACCOUNTING DATA IN THE FIELD OF E-COMMERCE. IJBMS. 2013;5:414–424.
MLA Ahmed, Sally Sayyed Hussien. “THE ROLE OF CORPORATE GOVERNANCE IN CONTROLLING ACCOUNTING DATA IN THE FIELD OF E-COMMERCE”. International Journal of Business and Management Studies, vol. 5, no. 1, 2013, pp. 414-2.
Vancouver Ahmed SSH. THE ROLE OF CORPORATE GOVERNANCE IN CONTROLLING ACCOUNTING DATA IN THE FIELD OF E-COMMERCE. IJBMS. 2013;5(1):414-2.