:The Impact of E-Commerce Transactions on the Qualitative Characteristics of Financial Information A Case Study of Accountants and Auditors
| المصدر: | مجلة الحقيقة للعلوم الاجتماعية والإنسانية |
|---|---|
| الناشر: | جامعة أحمد دراية أدرار |
| المؤلف الرئيسي: | Khaled, Arbaoui Ahmed (Author) |
| المجلد/العدد: | مج23, ع3 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2024
|
| الشهر: | سبتمبر |
| الصفحات: | 166 - 196 |
| ISSN: |
1112-4210 |
| رقم MD: | 1523828 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | AraBase, HumanIndex |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
E-Commerce | Financial | Charectrestics | Appropriate | Faithful Representation
|
| رابط المحتوى: |
الناشر لهذه المادة لم يسمح بإتاحتها. |
| المستخلص: |
This study aimed to define e-commerce, its key characteristics, and to identify the qualitative characteristics of financial information and their latest updates. Additionally, the study sought to verify the suitability of the faithful representation characteristic of financial information in the digital data environment and to assess the compatibility of the relevance characteristic of financial information with the e-commerce environment. The descriptive and analytical research methodology was adopted to analyse and describe all the economic phenomena of the study variables. This led to the following results: Our findings indicate that electronic commerce transactions exert a significant influence on the qualitative characteristics of financial information. Statistical analysis, conducted at a 0.05 significance level, supports this conclusion. |
|---|---|
| ISSN: |
1112-4210 |
عناصر مشابهة
-
The Contribution of Electronic Accounting to the Accuracy of Accounting Information and its Impact on the Financial Performance of the Organization: A Case Study of Onciel Corporation
بواسطة: Lamouri, Salma منشور: (2024) -
The Impact Of E-Commerce On The External Auditor Work : Applied Study On The International Accounting Firms Working In Palestine
بواسطة: Shaat, Mohammed Osama منشور: (2013) -
The E-Commerce Impact on Accounting Information Systems in Saudi Ariba Commercial Institutions
بواسطة: Taubar, Mai Hassan منشور: (2022) -
The Development of the Internet E-Commerce and its Impact on Accounting and Finance : The Case of Saudi Arabia
بواسطة: Al Wabel, Saad Ali منشور: (2002) -
The Impact of E-Commerce on Financial Services : an Empirical Study of Critical Factors in the Saudi Context and A Proposed Model of Best Practice
بواسطة: Al Wabel, Saad Ali منشور: (2005)
