Master'sOpen Access

The organization of accounting in the e-commerce firms and a theoretical application

2008
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Advisor: Prof. Dr. Ahmet Seha Selek

Abstract (EN)

In brief the Internet is a network which is involved the whole world. It lifts effectiveness almost on the all point of life. Certainly, one of the most important concepts that this network has been introduced is E-Commerce.E-Commerce enables to exchange with each other all sorts of data, product or service by the Internet. E-Commerce applications are rapidly range over a wide field rapidly. Also the firms have been let it to attach importance to E-Commerce concept for keeping their competitive power and getting new customers. There are different types of E-Commerce. Business to Business (B2B) and Business to Consumer (B2C) are the most-widely executed E-Commerce types. Also E-Governance concept that becomes firmly established in economic life is critically important.When the E-Commerce comes to the economic life, the firms which have operations in any sector of economic life have to work too hard to take an interest in E-Commerce sector. In this way, the increase of number of the firms which established in electronic form makes the Science of Accounting more necessary. In these case electronic business consultants, E-Commerce accountants, electronic independent auditors come into demand rapidly. Interest in the E-Commerce force accountants, auditors and advisor to focus on the accounting techniques which E-Commerce introduce.The relation with between E-Commerce and Accounting organization can be strengthen to bring Accounting concepts in harmonization with concepts about E-Commerce transactions. Major issue is to determine which accounting applications chime in the E-Commerce transactions.Keywords: 1- E-Commerce, 2- Internet, 3- Accounting, 4- E-Commerce Firms

Author

Dr. Orçun Aktaş

How to Cite

Orçun Aktaş (Master Thesis). The organization of accounting in the e-commerce firms and a theoretical application, 2008, Dokuz Eylül University.

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