Recherchers economiques manageriales
Volume 20, Numéro 1, Pages 391-411
2026-06-10

The Role Of Accounting In The E-commerce Environment : Developments And Challenges



Authors : Benzaf Loubna .

Abstract

This research examines the role of accounting in the e-commerce environment, focusing on digital developments and the challenges facing accountants in e-commerce companies, and the research aims to analyze the importance of accounting in supporting electronic processes, explore technological developments affecting the profession, identify the practical difficulties faced by accountants, and suggest solutions for adapting to digital transformations. The research relied on the descriptive analytical approach to study the practical applications of accounting. The expected results indicate key challenges such as processes automation, data protection, and digital tax management, while highlighting technological advancements.

Keywords

Electronic accounting, ; E-commerce, Accounting challenges ; Digital developments ; Accounting in e-commerce.

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