Academia.eduAcademia.edu
European Journal of Economic and Financial Research ISSN: 2501-9430 ISSN-L: 2501-9430 Available on-line at: http://www.oapub.org/soc doi: 10.5281/zenodo.824216 Volume 2 │ Issue 3 │ 2017 INVESTIGATING ON APPLICATION RATE OF ELECTRONIC COMMERCE ACCOUNTING SYSTEM Roohollah Mostafaeii MA Accounting Department, Mazandaran University, Sari, Iran Abstract: This article investigates the weak points of the usual accounting system used in companies using Internet in performing their commercial and financial transactions. According to the results of this study, in order to reach an effective and applicable improvement in the accounting system first it is needed to prepare a suitable foreground including professional internet equipment and feasibilities. Electronic commerce rules and regulations specialized and appropriate soft wares in electronic commerce and solid and compiled systems capable of providing and enforcing security in inland and overseas internet commerce. The next step is to compile and complete accounting standards for internet electronic commerce with an eye on the user’s approach towards it. Electronic commerce is called the industrial revolution of the twenty first century which still has not revealed its marvels fully. This is while internet which was born in the twentieth century is expanding and progressing speedily. Electronic commerce seems like the traditional commerce and the only difference is the working tool. The process of transaction in the virtual world (Electronic commerce) can be divided into separate parts; search and investigation of different commodities by the purchaser, negotiation with different marketers and selecting one, reaching an agreement with the marketer and signing a contract, paying the fee, delivery of the merchandise and finally after sale services. JEL: L81, M41, M15 Keywords: Electronic Commerce Accounting System (ECAS); fundamental principles of commerce; Information Technology (IT); electronic money; strategic accounting management Copyright © The Author(s). All Rights Reserved. © 2015 – 2017 Open Access Publishing Group 39 Roohollah Mostafaei INVESTIGATING ON APPLICATION RATE OF ELECTRONIC COMMERCE ACCOUNTING SYSTEM For downloading the full article, please access the following link: http://oapub.org/soc/index.php/EJEFR/article/view/134 European Journal of Economic and Financial Research - Volume 2 │ Issue 3 │ 2017 40