Research Article Open Access

The Effect Of E-Commerce on the Development of the Accounting Information Systems in the Islamic Banks

Khalil Mahmoud AL-Refaee1
  • 1 Al-Balqa Applied University, Jordan
American Journal of Applied Sciences
Volume 9 No. 9, 2012, 1479-1490

DOI: https://doi.org/10.3844/ajassp.2012.1479.1490

Submitted On: 14 May 2012 Published On: 4 August 2012

How to Cite: AL-Refaee, K. M. (2012). The Effect Of E-Commerce on the Development of the Accounting Information Systems in the Islamic Banks. American Journal of Applied Sciences, 9(9), 1479-1490. https://doi.org/10.3844/ajassp.2012.1479.1490

Abstract

This research aims to study whether there is an effect of the use of e-commerce on accounting information systems. A questionnaire was designed and distributed to accountants, heads of accounting departments, financial managers in Islamic banks. Then analyzing the results of the questionnaire by using (SPSS), and other statistical methods through descriptive methods The results of the study showed that using e-commerce effects the design of AIS, it also concluded that using e-commerce provides appropriate accounting information about available substances at the right time, at a credible and stable degree for decision makers, in addition, using e-commerce deals with providing the necessary protection in getting access to information through a username and password to prevent unauthorized entrances, and following means for operation completion such as digital signatures. In general, there is a large impact on the usage of e-commerce on AIS. Some salient conclusions and suggestions for further studies are presented.

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Keywords

  • Accounting information systems
  • e-commerce
  • Islamic Bank