THE IMPACT OF ACCOUNTING INFORMATION SYSTEMS DEVELOPMENT ON IMPROVING E-COMMERCE IN THE JORDANIAN PUBLIC SHAREHOLDING INDUSTRIAL COMPANIES
As there a new type of commerce which can be practiced using internet (Electronic
Commerce), it was necessary to make sure of having developed informative and technological
systems which can be used as a method to verify the proper functioning of commercial
operations using electronic commerce. This study?s aims to Identify the impact of the AIS
development on e-commerce in terms of auditing, effectiveness of transactions, effectiveness of
customers? communication and the flexibility of legislations to deal with type of commerce, and
identifying whether there were any difficulties and obstacles facing e-commerce that may prevent
utilizing the advantages of this commerce. A total of 130 questionnaires were sent to 36
industrial public shareholding companies in Jordan and 128 were analysed. The researcher used
Descriptive and Analytical method. The study main result is: there is a significant statistical
impact for AIS development on e-commerce in the Jordanian public companies.