The Ability of the Accounting Information Systems of Kuwaiti Companies in Dealing with E-commerce Transactions

العبيد, هيا (2012) The Ability of the Accounting Information Systems of Kuwaiti Companies in Dealing with E-commerce Transactions. Masters thesis, جامعة الشرق الاوسط.

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Abstract

This study aimed to measure Kuwaiti companies accounting information systems ability to deal with electronic commerce, and barriers identification that hinder their ability and then to propose appropriate solutions to prevent these obstacles. In order to achieve the study objectives, a questionnaire was developed and distributed over a sample of 125 respondents from financial departments of Kuwaiti companies listed in stock market and 63 respondents of listed companies external auditors. The study concluded the following : 1 – Remarkable decrease in external auditors who have professional certificates. 2 - The study sample agreement on the ability of accounting systems to deal in electronic commerce and on the different degree of importance of that capability. 3 - The study sample agreement on the existence of obstacles to the ability of accounting systems and different companies on the importance and priority to those with disabilities. 4 - The study sample agreement on the existence of solutions to reduce the obstacles and different on the importance and priority of those solutions.

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