The Effect Of E-Commerce on the

Development of the Accounting

InformationWONG
Systems
in the
Islamic Banks
WEI HANG
219028
INTRODUCTION
This research aims to study whether there is an effect of the use of ecommerce on accounting information systems.
The existence of the information system in the present time is mostly
connected to the existence of the e-commerce considering the importance of
the ecommerce in the information systems performance

Theoretical Perspective
First: Accounting Information System
Management needs information that is appropriate confidential and that is
given to decision makers at the right time to guarantee taking the right
decisions.
Data. Data as the raw material that we get from information after processing
it and those come as letters or uneven numbers and can only be useful after
processing and analyzing them.
Information. It is that data that has been analyzed and processed to reflect the
actual economic facts and events to helps decrease the users ability to take
the right decisions
Qualitative characteristics of accounting information:
Adequacy
The appropriate time
The ability to predict
Regressive feed-back
Reliability
Honesty in the presentation information
Impartiality
Verifiability
Subsidiary characteristics
Comparability
Second: E-commerce
The E-commerce is defined to be as the commercial transactions done by
individuals and organizations that depend on processing and transporting
digital data, including visual and audile ones, through open networks, or
closed networks that allow the users to have the access to open networks.
Types of E-commerce:
Business-business (facilities) E-commerce
Business facility-consumer E-commerce
Business facility-government E-commerce
Consumer-government E-commerce
The significance of E-commerce
The low cost
Going beyond local borders
Breaking the chains
The requirements of accounting information systems
Integrated Information
The ability to achieve the exchange of information and services between the
various information systems and the corporations
Conducting the previously mentioned exchange in an appropriate time for
each party involved

RESEARCH POSTER PRESENTATION DESIGN 2015

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Data analysis and testing hypothesis:

The study methodology: The study relied on the descriptive and analytical
approach, where secondary and primary data are gathered to achieve the
purposes of the study
The means to gather data: Secondary data: it includes the theoretical aspect
of the study, by going back to the Arabic references and other foreign studies
to cover the whole theoretical aspect.
Primary data.

Study Hypothesis
First Hypothesis
HO: Using e-commerce does not affect the design of the accounting
information systems in the Jordanian Islamic banks.
HA: Using e-commerce affects the design of the accounting information
systems in the Jordanian Islamic banks.
This means that using e-commerce affects the design of the accounting
information systems in the Jordanian Islamic banks.
Second Hypothesis
HO: Using e-commerce does not affect the input of the accounting
information systems in the Jordanian Islamic banks.
HA: Using e-commerce affects the input of the accounting information
systems in the Jordanian Islamic banks.
This means that using e-commerce affects the process operations of the
accounting information systems in the Jordanian Islamic banks
Third Hypothesis
HO: Using e-commerce does not affect the process of the accounting
information systems in the Jordanian Islamic banks.
HA: Using e-commerce affects the process of the accounting information
systems in the Jordanian Islamic banks.
This means that using e-commerce affects the process operations of the
accounting information systems in the Jordanian Islamic banks.
Forth Hypothesis
HO: Using e-commerce does not affect the output of the accounting
information systems in the Jordanian Islamic banks.
HA: Using e-commerce affects the output of the accounting information
systems in the Jordanian Islamic banks.
This means that using ecommerce affects the outputs of the accounting
information systems in the Jordanian Islamic banks.
Fifth Hypothesis
HO: Using e-commerce does not affect accounting information systems in
the Jordanian Islamic banks.
HA: Using e-commerce affects accounting information systems in the
Jordanian Islamic banks.
This means that using e-commerce affects the accounting information used
in making decisions in the Jordanian Islamic banks
Sixth Hypothesis
HO: Using e-commerce does not affect the safety of the accounting
information systems in the Jordanian Islamic banks.
HA: Using e-commerce affects the safety of the accounting information
systems in the Jordanian Islamic banks.
This means that using e-commerce affects the safety of the information in the
accounting information systems in the Jordanian Islamic banks.