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Impact of e-commerce on Accounting Assumption | ||
| Tikrit Journal For Administration & Economics Sciences | ||
| Article 1, Volume 2, Issue 42, 2018, Pages 68-84 | ||
| Abstract | ||
| E-commerce is a global move in the world of business because of its characteristics and features that make it very fast and easy to trade and more cheaper. It can be defined as "a commercial and economic activity involving the sale, purchase and delivery the products and services to customers (like persons or institutions) depending on the Internet, because accounting is a process, then it must be there a theory that regulates the work of accounting. Thus, accounting theory has emerged, which can be defined as "That logical thinking represented by the set of general principles that form the conceptual framework that can be referred to when practicing the profession of accounting. The conceptual framework consists of several levels, The conceptual framework (accounting assumptions), which constitute the starting point in the construction of the theory and therefore had to study the impact of electronic commerce on accounting assumptions, the paper it was concluded that there is an impact of electronic commerce on some accounting assumptions and the lack of impact on the other so we proposed to modify the assumptions affected in order to adapt the electronic trading environment. | ||
| Keywords | ||
| Accounting assumptions; Commerce; conceptual framework | ||
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