Implications of Electronic Commerce For the Accounting Profession and Legal Issues
The electronic commerce(e-commerce)revolution is changing the business processes dramatically. It permits new kinds of interactions among business firms, their customers and suppliers, as well as internally within the firms. E-commerce is shaking the foundations of many industries and is leading to new types of e-business models. The vast potential of this exciting way of doing business has led many universities to offer courses, options, majors, and even degrees in e-commerce. The objectives of this paper are to explore their implications for the accounting profession. While both business-to-business e-commerce and business-to-consumer e-commerce are expanding at a brisk pace. laws dealing with e-commerce are lagging behind. This paper provides a brief overview of several legal issues that have emerged in the arena of e-commerce including the following: web linking practices, sales and use tax issues, Implications of e-commerce related legal issues for the accounting profession and accounting students are also discussed.
Electronic commerce electronic business accounting profession
Jingxian Guo
College of Management, Shandong University of Technology, Zibo, 255049, China
国际会议
第八届武汉电子商务国际会议(The Eighth Wuhan International Conference on E-Business)
武汉
英文
30-35
2009-05-30（万方平台首次上网日期，不代表论文的发表时间）