American Journal of Applied Sciences

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

Khalil Mahmoud AL-Refaee

DOI : 10.3844/ajassp.2012.1479.1490

American Journal of Applied Sciences

Volume 9, Issue 9

Pages 1479-1490


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.


© 2012 Khalil Mahmoud AL-Refaee. This is an open access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.