Legal aspects of electronic commerce and their implications for the accounting profession

2000 ◽  
Vol 19 (4) ◽  
pp. 245-254
Author(s):  
Srinivasan Ragothaman ◽  
Thomas Davies ◽  
DeVee Dykstra
Keyword(s):  
Electronic Commerce ◽  
Business Models ◽  
Business Processes ◽  
Legal Aspects ◽  
Legal Issues ◽  
Accounting Students ◽  
Privacy Rights ◽  
Accounting Profession ◽  
Doing Business ◽  
Business To Consumer

The electronic commerce (e-commerce) revolution is changing the business processes dramatically. It permits new kinds of interactions among business firms, their customers and suppliers, as well as internally within the firms. E-commerce is shaking the foundations of many industries and is leading to new types of e-business models. The vast potential of this exciting way of doing business has led many universities to offer courses, options, majors, and even degrees in e-commerce. The objectives of this paper are to describe some of the legal issues that impact e-commerce activities and to explore their implications for the accounting profession. While both business-to-business e-commerce and business-to-consumer e-commerce are expanding at a brisk pace, laws dealing with e-commerce are lagging behind. This paper provides a brief overview of several legal issues that have emerged in the arena of e-commerce including the following: jurisdictional issues, web linking practices, intellectual property and copyrights, libel laws, sales and use tax issues, encryption regulation, privacy rights, domain name disputes, electronic agreements, and digital signatures. Implications of e-commerce related legal issues for the accounting profession and accounting students are also discussed.

Digitalization of the service economy: advantages and threats

2020 ◽  
Vol 26 (9) ◽  
pp. 111-120
Author(s):  
N. Tarkhanovа ◽  
◽  
V. Romanov ◽  
Keyword(s):  
Service Sector ◽  
Business Models ◽  
Business Processes ◽  
Digital Technologies ◽  
Digital Economy ◽  
Doing Business ◽  
New Business ◽  
Consumer Segment ◽  
Reducing Costs

Recently, the number of businesses using digital technologies has increased. The service sector is no exception. The article is devoted to the use of digital technologies in the service sector. The authors reviewed the advantages and threats of digitalization. As a result of the analysis, the concept of “digital economy” and “service sector” is clarified, and the need for digitalization is justified. The advantages obtained through the use of innovative technologies, both for the industry and for individual enterprises, are indicated. In relation to the industry, this will include: the use of new business models and forms of doing business; increasing the availability and promotion of services on the market up to the world; the emergence of new types of services; the use of control systems that replace humans. As a result of the analysis, the concept of “digital economy” and “service sector” has been clarified, and the need for digitalization is justified. For a single service enterprise, the benefits of implementing digital technologies can be expressed in: reaching the optimal consumer segment; determining the customer’s need for certain services; designing more flexible services; improving the quality of service by improving control of business processes; minimizing the time for services to enter the market; reducing costs by accelerating business processes; minimizing costs; increasing the availability of services through the dissemination of information in social networks; eliminating intermediaries in the delivery of services to the consumer and reducing costs, reducing the number of personnel performing routine operations. Digitalization provides not only the benefits but also pose a threat. These include various types of fraudulent schemes, an underdeveloped regulatory framework, a reduction in the number of employees, and changes in the labor market. As a result, there are increasing requirements for planning at the strategic, tactical and operational levels. Otherwise, the benefits of implementing digital technologies may be lost

Some Internet and E-Commerce Legal Perspectives Impacting the End User

2011 ◽  
pp. 16-22 ◽  
Author(s):  
Peter P. Mykytyn Jr.
Keyword(s):  
Electronic Commerce ◽  
End Users ◽  
Legal Issues ◽  
Web Browser ◽  
Web Based ◽  
Brick And Mortar ◽  
On Line ◽  
Business To Consumer ◽  
The Web ◽  
The Way

Not too many years ago, hardly anyone had heard the terms “Web browser,” “Web,” or “electronic commerce.” Today, the World Wide Web, often referred to as simply the Web and as the Internet, offers almost limitless opportunities for end users to do research, obtain comparative information on different products or services, and conduct business online. Many users today, for example, have experienced the opportunity to visit competing web travel sites, e.g., Travelocity.com and Expedia.com, to price airline fares, obtain car rental information, and make a hotel reservation. More often than not, it seems, end users are also intrigued by the fact that prices for the same flight or car are not necessarily the same at the sites searched; in a way, users have become much more savvy in their selection of products and services. In general, end users can become much more efficient and effective as they conduct business online, and both consumers and businesses can participate in unrestricted buying and selling. Consequently, the Web is changing the way businesses do business, and, of course, it is changing the way many end users conduct their business as well. Electronic commerce (e-commerce) mainly consists of business-to-business (B2B) and business-to-consumer (B2C) types of transactions. According to an e-commerce survey (Survey E-Commerce, 2000) B2B transactions accounted for 80% of all e-commerce and added up to $150 billion in 1999. Further, B2C transactions in the US amounted to about $20 billion that same year. Although there continues to be a “shaking out” period involving dot.com organizations, questions and decisions about whether to develop Web-based storefronts along with the traditional brick and mortar outlets, e-commerce will most likely continue to expand. But while e-commerce grows, maintaining control over on-line transactions and business risks creates challenges that may not be apparent to unsophisticated end users. One of these challenges pertains to the various and assorted legal issues that confront end users as well as the e-commerce businesses where end users shop. Whether buying or selling on the Web or even just establishing one’s home page, legal issues, in addition to providing protection, can also present pitfalls to the unwary. This paper discusses briefly two of the legal issues that can confront today’s end users as they do business over the Web. They are matters dealing with contract law and jurisdictional questions.

Use of Business Models within Model Driven Architecture

2009 ◽  
Vol 38 (38) ◽  
pp. 119-130
Author(s):  
Erika Asnina
Keyword(s):  
Business Models ◽  
Business Processes ◽  
Use Cases ◽  
Separation Of Concerns ◽  
Model Driven Architecture ◽  
Model Driven ◽  
Development Processes ◽  
Business Requirements ◽  
Complex Computer ◽  
Independent Model

Use of Business Models within Model Driven Architecture Model Driven Architecture is a framework dedicated for development of large and complex computer systems. It states and implements the principle of architectural separation of concerns. This means that a system can be modeled from three different but related to each other viewpoints. The viewpoint discussed in this paper is a Computation Independent one. MDA specification states that a model that shows a system from this viewpoint is a business model. Taking into account transformations foreseen by MDA, it should be useful for automation of software development processes. This paper discusses an essence of the Computation Independent Model (CIM) and the place of business models in the computation independent modeling. This paper considers four types of business models, namely, SBVR, BPMN, use cases and Topological Functioning Model (TFM). Business persons use SBVR to define business vocabularies and business rules of the existing and planned domains, BPMN to define business processes of both existing and planned domains, and use cases to define business requirements to the planned domain. The TFM is used to define functionality of both existing and planned domains. This paper discusses their capabilities to be used as complete CIMs with formally defined conformity between planned and existing domains.

Influence of social networks on business processes’ development

2020 ◽  
Vol 19 (12) ◽  
pp. 2225-2252
Author(s):  
E.V. Popov ◽  
V.L. Simonova ◽  
O.V. Komarova ◽  
S.S. Kaigorodova
Keyword(s):  
Social Networks ◽  
Social Media ◽  
Business Models ◽  
Business Processes ◽  
Digital Economy ◽  
Theoretical Understanding ◽  
Sales Channels ◽  
A Value ◽  
The Impact

Subject. The emergence of new ways of interaction between sellers and buyers, the formation of new sales channels and product promotion based on the use of digital economy tools is at the heart of improving the business processes. Social networks became a tool for development; their rapid growth necessitates theoretical understanding and identification of potential application in enterprise's business process digitalization. Objectives. We explore the role of social media in the digitalization of business processes, systematize the impact of social networks on business processes of enterprises in the digital economy. Methods. The theoretical and methodological analysis of social networks as a tool for digitalization of company's business processes rests on the content analysis of domestic and foreign scientific studies, comparison, generalization and systematization. Results. We highlight the key effects of the impact of social networks on the business processes of the company; show that the digitalization of business processes should be considered in the context of a value-based approach, aimed at creating a value through the algorithmization of company operations. We determine that social networks are one of the most important tools for digitalization of company's business processes, as they have a high organizational and management potential. We also systematize the effects of social media on company's business processes. Conclusions. We present theoretical provisions of the impact of social networks on business processes of enterprises, which will enable to model and organize ideas about the development of digital ecosystems and the formation of business models.

International Legal Aspects оf Electronic Commerce

2020 ◽  
Vol 13 (4) ◽  
pp. 157-166
Author(s):  
V.K. Shajdullina ◽  
Keyword(s):  
Electronic Commerce ◽  
Legal Aspects

Mobile to Fuel Explosive Ecommerce Growthin india

2016 ◽  
Vol 6 (1) ◽  
Author(s):  
Priya Yadav ◽  
Pranjeet Das ◽  
Ravi Kumar Malhotra
Keyword(s):  
Developing Countries ◽  
Electronic Commerce ◽  
Rapid Development ◽  
Global Markets ◽  
Network Technology ◽  
Mobile Terminals ◽  
Doing Business ◽  
Is Security ◽  
Challenges And Opportunities ◽  
Made In

E-commerce is process of doing business through computer networks. Advances in wireless network technology and the continuously increasing number of users of mobile latter on make an ideal platform for offering various high utilityservices in just a snap of a finger to the mobile users and give pace to the rapid development of E-Commerce in India.E-commerce is considered an excellent alternative for companies to reach new customersbut the fact that has hindered the growth of e-commerce is security. Security is the challenge facing e-commerce today and there is still a lot of advancement made in the field of securityfor increasing the use of e-commerce in developing countries the B2B e-commerce is implemented for improving access to global markets for firms in developing countries. With the special characteristics and constraints of mobile terminals and wireless networks and the context, situations and circumstances that people use their hand-held terminalswhich will ultimately fuel explosive ecommerce growth in India This paper highlights the various key challenges and opportunities which Indian e-commerce industry may face in the upcoming years. And also discuss challenges in electronic commerce transactions.

USING A WHITE-COLLAR PROFESSION IN ACCOUNTING COURSES: APPROACHES TO ADDRESSING DIVERSITY

2006 ◽  
Vol 33 (1) ◽  
pp. 25-52 ◽  
Author(s):  
William D. Samson ◽  
Cheryl L. Allen ◽  
Richard K. Fleischman ◽  
Ida B. Robinson-Backmon
Keyword(s):  
African American ◽  
Role Models ◽  
White Collar ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Accounting Education ◽  
Accounting Students ◽  
Accounting Profession ◽  
History Of ◽  
The Individual

Accounting educators no doubt agree that diversity is an important and much neglected part of accounting education. They further recognize that it is difficult to incorporate this important topic into the accounting curriculum. This paper describes the efforts of various professors to expose business and accounting students to the evolution of diversity issues related to the accounting profession by using the book A White-Collar Profession [Hammond, 2002]. A White-Collar Profession: African-American CPAs Since 1921 is a seminal work which presents a history of the profession as it relates to African-American CPAs and documents the individual struggles of many of the first one hundred blacks to become certified. This paper describes efforts of faculty at four different colleges to utilize this book in their teaching of accounting. Instructors found that students not only developed an enhanced awareness about the history of the accounting profession, but that other educational objectives were advanced, such as improved communication and critical thinking skills, increased social awareness, and empathy for others. African-American students, in particular, embraced the people in the book as role models, while most every student saw the characters as heroic in a day when the accounting profession is badly in need of role models and heroes. This is encouraging given the profession's concern with diversity and the attention and resources directed at increasing the number of minorities entering the profession.

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