Abstract

The study aimed at introducing electronic commerce and its importance, identifying the accounting information system. In addition to collecting the opinions of a selected sample of employees specialized in commercial companies in Khartoum state on the impact of electronic commerce on accounting information systems. The study outcomes were many; some of the important results were electronic commerce affected the accounting information system and electronic commerce transactions led to the development of physical and human components of accounting information systems. The study recommended that commercial companies needed to keep abreast of developments that occur in the light of electronic commerce.