ELEKTRONİK TİCARETİN MUHASEBE BİLGİ SİSTEMİNİN GELİŞİMİNE ETKİSİ

Bu çalışma, e-ticaretin muhasebe bilgi sisteminin kalitesini iyileştirme ve geliştirmedeki rolünü belirlemeyi ve bir grup ticari şirkette çalışan muhasebecilere dağıtılan bir anket tasarlamaktadır. Duhok, Erbil ve Süleymaniye valiliklerinde (300) anket dağıtıldı. Alınan ve doğru anketlerin sayısı (280) ankete, yani çalışılan örneklem büyüklüğünün% 93'üne ulaştı. Çalışma verilerini analiz etmek için Sosyal Bilimler İstatistik Programı (SPSS) kullanıldı ve çalışma bir dizi sonuca ulaştı, bunlardan en önemlileri: Muhasebe bilgi sistemlerinin etkinliğindeki artış ve hedeflere ulaşma yeteneğinin artması e-ticarete güvenerek, muhasebe bilgi sistemlerinin etkinliği arttıkça ve çıktılarının kalitesi yükseldikçe ve karar vericiler muhasebe bilgilerini benimseyip güvenebilmektir.  Çalışmanın en önemli kısmı, veri elde etme ve elde edilen bilgilerin yararlanıcılara iletilme hızı, e-ticaretin yaygınlaşmasından kaynaklanan hizmetlerden yararlanma ve bir şekilde sağlanabilecek gelişmiş hizmetlerin araştırılması gibi bazı öneriler sunmaktır. bu, sistemin etkinliğini korumaya devam etmesi ve verimliliklerini artırmasını sağlaması açısından önemlidir.

Anahtar Kelimeler:

Elektronik Ticaret, Elektronik Muhasebe Sistemi, Bilgi Sistemi

THE IMPACT OF ELECTRONIC COMMERCE ON THE DEVELOPMENT OF THE ACCOUNTING INFORMATION SYSTEM

This study aims to identify the role of e-commerce in improving and developing the quality of the accounting information system by designing a questionnaire as it was distributed to accountants working in a group of commercial companies in the governorates of Duhok, Erbil and Sulaymaniyah, where (300) questionnaires were distributed. The number of retrieved and correct questionnaires reached (280) questionnaires, i.e. 93% of the size of the studied sample. The Statistical Program for Social Sciences (SPSS) was used to analyze the study data, and the study reached a number of results, the most important of which are: The increase in the effectiveness of accounting information systems and the increase Its ability to achieve goals through relying on e-commerce, as the efficiency of accounting information systems has been increased and the quality of its outputs has been raised, and decision-makers have been able to adopt accounting information and trust it. The study presented some recommendations, most notably: the speed of obtaining data and communicating the resulting information to the beneficiaries, making use of the services arising from the spread of e-commerce, and the search for advanced services that can be provided in a manner that ensures these systems continue to maintain their effectiveness and increase their efficiency.

Keywords:

Electronic commerce, Electronic accounting system, Information system,

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