Arab Journal of Administration المجلة العربية للإدارة


This study aimed to know the role of electronic commerce in the development of Accounting information systems, in the Jordanian Pharmaceutical companies, through its role in the development of standards quality, regulations, Inputs and processing of accounting data, and output of Accounting Information Systems, in addition to its role in the development of information systems security and internal control. To achieve the objectives of the study questionnaire was prepared and distributed to a sample study by (48) questionnaires were analyzed (40) identification of the questionnaires distributed. Descriptive statistical has been used and (One Sample T-test) for data analysis and hypothesis testing. Number of conclusions has been reached, including that electronic commerce will lead to the development of inputs and the data processing and output of accounting information systems in Jordanian pharmaceutical companies. As well as the study recommended the need to develop internal controls in light of e-commerce to prevent the penetration of unauthorized, and encourage all sectors to e-commerce to achieve them and their clients benefits.