The Accounting Problems In Dealing With Processing The Financial and Trading Transactions Within The Electronic Commerce and The Impact On The Components of The Accounting System of The Working Companies in Iraq

Abstract

AbstractThis study aimed at the acknowledgement of the theoretical framework of the electronic trade, in an attempt to show its probable effects on the components of the accounting system. Moreover, this will happen through the identification of the real shape of the electronic trade in Iraq to shed the light on the main elements where any weakness are found in the accounting order system of the trade firms working in it. This is applicable for the methods used in the electronic trade. The data concerning this study were accumulated in a wide prior questionnaire specially planned for this purpose and then were distributed on group of ninety selected trade firms working in Iraq fifty eight of which responded, where as thirty two firms refused to respond , fearing of her own private data to be shown. The results of the study showed that % 72 of those Iraqi firms were dealing with the electronic trade with some other firms inside the country and abroad, while % 64 of were dealing with the importers, % 63 of were using the web site for advertisement and exhibiting only ,% 51 were practicing sales & purchases and payment. Only % 29 of them were dealing with the electronic trade method with the consumer.The statistical results of analysis showed the complete refusal of the hypothesis of the study. Since there were no connections or any influence of using the electronic trade to develop the components of accounting order system, as result of many reasons concerning the remaining of the traditional image to implement and execute the accounting order system? This result in a sort of mixture of the income deduced from the electronic trade with the income deduced from the traditional trade, as well as the indifference of applying the accounting rules. That will encourage the formation of accounting and auditing standard Iraqi board to put a new rule or even mending the existing rules. In away that cures the aspects that arose, when wing the electronic trade. Such as the expenses attributed to the electronic repayment process or taxation resulted from the intangible, commodities transition more over the non-existence of an appropriate. Moreover, legal environment are to be considered apriority to fix and deal with the electronic contracting, the digital signatures, the confidentiality of the data and the absence of the specialty of law. In the conclusion of this study, we showed some recommendations.