alexa Internet Growth and the Accounting Profession | Open Access Journals
ISSN: 2168-9601
Journal of Accounting & Marketing
Make the best use of Scientific Research and information from our 700+ peer reviewed, Open Access Journals that operates with the help of 50,000+ Editorial Board Members and esteemed reviewers and 1000+ Scientific associations in Medical, Clinical, Pharmaceutical, Engineering, Technology and Management Fields.
Meet Inspiring Speakers and Experts at our 3000+ Global Conferenceseries Events with over 600+ Conferences, 1200+ Symposiums and 1200+ Workshops on
Medical, Pharma, Engineering, Science, Technology and Business

Internet Growth & the Accounting Profession

Mayada A. Youssef*

Accounting Department, Faculty of Business & Economics, UAE University, Al-Ain, UAE

*Corresponding Author:
Mayada A. Youssef
Accounting Department
Faculty of Business & Economics
UAE University
P.O. Box: 17555, Al-Ain, UAE

Received Date: April 27, 2012; Accepted Date: April 28, 2012; Published Date: April 29, 2012

Citation: Youssef MA (2012) Internet Growth & the Accounting Profession. J Account Mark 1:e108. doi:10.4172/2168-9601.1000e108

Copyright: © 2012 Youssef MA . This is an open-access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.

Visit for more related articles at Journal of Accounting & Marketing


In the past two decades, there have been rapid advances in networking technology coupled with the growth of the Internet and the World Wide Web (WWW). These technologies have altered the way that business is conducted. They have driven change in the collection, measurement; analysis and communication of information within and between organizations, facilitated in particular by such technologies as E-commerce, the Internet, Enterprise Resource Planning (ERP) systems, and Electronic meetings [1].

The implication of Information Technology (IT), especially ERPs and e-commerce, for management accountants has become a rich topic of research [2-8]. It is argued that the implementation of electronic commerce would have an impact on the back office [9] and would result in dramatic changes in internal organizational functioning [10]. Furthermore, Kogan et al. [11] argue that electronic commerce will have a profound effect on the role of management accounting in decision support and control. They claim that Internet technology will increase significantly the analytical power, relevance, and reach of management accounting.

There is some research [12-14] on the role that might be played by management accounting in inter-firm supply chain management. The results of Youssef [8] also indicated that the B-to-B e-commerce has facilitated dramatic changes in the management accounting practices towards decision support and control. However, there is very little research that studies the implication of the Internet growth on other areas of accounting.

At this juncture, yet more research need to be undertaken in studying the implication of Internet growth on the accounting profession in various areas. As the spread of the Internet revolutionizes access to information and spawns electronic commerce, it is expected to change professional practices not only in management accounting but also in financial reporting, auditing, and tax accounting. The ease of electronic publishing will tempt organization to move from traditional reports to Web published reports. The scope and frequency of financial disclosure will also increase. The reliance of tax authorities on on-line interactive tax audits will increase. Auditors will face new challenges regarding their responsibility in relation to expanded information reporting and online disclosures. Risks of intrusion and viruses, will present new challenges to accountants. The demand for research into these issues is urgent since the Internet technology is spreading rapidly.


Select your language of interest to view the total content in your interested language
Post your comment

Share This Article

Article Usage

  • Total views: 11579
  • [From(publication date):
    May-2012 - Jul 22, 2017]
  • Breakdown by view type
  • HTML page views : 7826
  • PDF downloads :3753

Post your comment

captcha   Reload  Can't read the image? click here to refresh

Peer Reviewed Journals
Make the best use of Scientific Research and information from our 700 + peer reviewed, Open Access Journals
International Conferences 2017-18
Meet Inspiring Speakers and Experts at our 3000+ Global Annual Meetings

Contact Us

Agri, Food, Aqua and Veterinary Science Journals

Dr. Krish

1-702-714-7001 Extn: 9040

Clinical and Biochemistry Journals

Datta A

1-702-714-7001Extn: 9037

Business & Management Journals


1-702-714-7001Extn: 9042

Chemical Engineering and Chemistry Journals

Gabriel Shaw

1-702-714-7001 Extn: 9040

Earth & Environmental Sciences

Katie Wilson

1-702-714-7001Extn: 9042

Engineering Journals

James Franklin

1-702-714-7001Extn: 9042

General Science and Health care Journals

Andrea Jason

1-702-714-7001Extn: 9043

Genetics and Molecular Biology Journals

Anna Melissa

1-702-714-7001 Extn: 9006

Immunology & Microbiology Journals

David Gorantl

1-702-714-7001Extn: 9014

Informatics Journals

Stephanie Skinner

1-702-714-7001Extn: 9039

Material Sciences Journals

Rachle Green

1-702-714-7001Extn: 9039

Mathematics and Physics Journals

Jim Willison

1-702-714-7001 Extn: 9042

Medical Journals

Nimmi Anna

1-702-714-7001 Extn: 9038

Neuroscience & Psychology Journals

Nathan T

1-702-714-7001Extn: 9041

Pharmaceutical Sciences Journals

John Behannon

1-702-714-7001Extn: 9007

Social & Political Science Journals

Steve Harry

1-702-714-7001 Extn: 9042

© 2008-2017 OMICS International - Open Access Publisher. Best viewed in Mozilla Firefox | Google Chrome | Above IE 7.0 version