Accounting for e-commerce sector
by Nida Türegün
International Journal of Critical Accounting (IJCA), Vol. 11, No. 5, 2020

Abstract: This study analyses the accounting in the context of e-commerce with the objective of identifying key challenges and factors affecting the development of electronic commerce. Thematic analysis is applied to the evaluation of major concepts and theories to facilitate a critical assessment of the applicability of accounting standards to the e-commerce business. By focusing on factors affecting the development of the e-commerce industry, this paper serves as a useful guide to modern accountants as well as contributing to knowledge development. Thus, the study will create new knowledge about the role of information technology in transforming the manner in which modern accounting is conducted, and whether it complies with the required standards. The main finding of this paper is that complexities involved in collection and analysis of financial data in online trading hinders the effectiveness of the application of various accounting standards.

Online publication date: Tue, 01-Dec-2020

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