ACCOUNTING REGISTRATION FOR E-COMMERCE OPERATIONS AND ITS IMPACT ON RELIABILITY OF ACCOUNTING INFORMATION (FIELD STUDY IN PHARMACEUTICAL INDUSTRY SECTOR IN JORDAN)

• Published in: Journal of Management Information and Decision Sciences 2021-01, Vol.24, p.1-16
• Main Authors: Hamour, Aiman Mahmoud Abu, Alzubi, Khalid Nasser, Adous, Saher Mohamad Mahmud, Alrahamneh, Nour Hussien Yousef
• Format: Article
• Language: English
• Subjects: Accounting; Data collection; Electronic commerce; Financial statements; Hypotheses; International accounting standards; Joint stock companies; Limited liability companies; Pharmaceutical industry; Pharmaceuticals; Pharmacists; Purchase orders; Questionnaires; Recognition; Registration; Reliability; Revenue; Revenue recognition
• ISSN: 1524-7252; 1532-5806

The study aimed to identify the impact of the accounting registration of electronic commerce operations on the reliability of accounting information in pharmaceutical industry sector in Jordan. The study community is one of the 14 pharmaceutical industries companies operating in Jordan and a company operating in the pharmaceutical industry in Jordan and registered with the Pharmacists Syndicate either the companies were public joint stock or limited liability company, while the sample consisted of (121) respondents from financial managers, heads of accounting departments, and accountants working in these companies. The study found that there is an effect of the accounting measurement of e-commerce operations with variables (recognition of revenue, revenue acquisition, and revenue ability to verify, revenue verification) on the reliability of accounting information in companies operating in the pharmaceutical industry in Jordan. The study recommended checking the companies 'ability to perform revenue recognition and accounting registration treatments in the e-commerce operations so that they are compatible with the changes and developments in the use of technologies compatible with international accounting standards.