The Effect Of E-Commerce on the Development of the Accounting Information Systems in the Islamic Banks

This research aims to study whether there is an ef fect of the use of e-commerce on accounting information systems. A questionnaire was designed and distributed to accountants, heads of accounting departments, financial managers in Islam ic banks. Then analyzing the results of the questionnaire by using (SPSS), and other statist ical methods through descriptive methods The result s of the study showed that using e-commerce effects t he design of AIS, it also concluded that using e- commerce provides appropriate accounting information about available substances at the right time, at a credible and stable degree for decision makers, i n addition, using e-commerce deals with providing the necessary protection in getting access to infor mation through a username and password to prevent unauthorized entrances, and following means for ope ration completion such as digital signatures. In general, there is a large impact on the usage of e- commerce on AIS. Some salient conclusions and suggestions for further studies are presented.