Title: On the Influence of E-commerce on Traditional Accounting Theory
Abstract: The development of e-commerce will exert a great influence on every field of business administration. Traditional accounting theories and approaches can no longer meet the requirements from e commerce for accounting. Great changes will take place in terms of accounting principles, accounting hypotheses, accounting approaches, accounting reports, accounting practice and accounting functions. This paper analyses the deficiencies in traditional accounting theories and approaches and presents some accounting theories and approaches in the era of e-commerce. A discission is also given to accounting hypotheses, accounting principles, accounting approaches, accounting reports and accounting functions in the era of e-commerce.
Publication Year: 2002
Publication Date: 2002-01-01
Language: en
Type: article
Access and Citation
AI Researcher Chatbot
Get quick answers to your questions about the article from our AI researcher chatbot