search query: @journal_id 500 / total: 452
reference: 136 / 452
| Author: | Ragothaman, S. Davies, T. Dykstra, D. |
| Title: | Legal aspects of electronic commerce and their implications for the accounting profession |
| Journal: | Human Systems Management
2000 : VOL. 19:4, p. 245-254 |
| Index terms: | Electronic commerce Law Accounting Telecommunication Internet USA |
| Freeterms: | e-commerce |
| Language: | eng |
| Abstract: | The electronic commerce (e-commerce) revolution is changing the business processes dramatically. The objectives of this paper are to describe some of the legal issues that impact e-commerce activities and to explore their implications for the accounting profession. While both business-to-business (B2B) e-commerce and business-to-consumer (B2C) e-commerce are expanding at a brisk pace, laws dealing with e-commerce are lagging behind. This paper provides a brief overview of several legal issues that have emerged in the arena of e-commerce. Implications of e-commerce related legal issues for the accounting profession and accounting students are also discussed. |
SCIMA