Accounting problems in e-commerce Cover Image

Accounting problems in e-commerce
Accounting problems in e-commerce

Author(s): Anita Atanassova
Subject(s): Economy, Business Economy / Management
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: e-commerce; accounting; EU; Europe

Summary/Abstract: The purpose of the paper is to summarize the accounting problems in e-commerce and to propose some solutions. The lack of clear and worldwide acceptable harmonized juridical norms, concerning e-commerce accounting and taxation; insufficient competence in the cross area of e-commerce and accounting; e-commerce opportunities on the edge of tax evasion and shadow economy; not enough research for accounting problems in e-commerce; opportunity of a real time electronic based audit, accounting, management, analysis; the need of proper reliable software and ethical competent staff- these are part of the problems in our focus sphere. The proposed solutions are adequate to the problems. But if it is more profitable to act in a non-harmonized ambiguous environment and there is no pressure for a change, it is more likely the status to be kept.

  • Issue Year: 131/2018
  • Issue No: 2/1
  • Page Range: 19-30
  • Page Count: 12
  • Language: English