The emerging need for e-commerce accepted practice (ECAP)

Authors:
G. Erwin;S. Singh
Affiliations:
Cape Technikon, South Africa;University of South Africa, South Africa
Venue:
The economic and social impacts of e-commerce
Year:
2003

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Abstract

With the rapid expansion of the Internet and constant technological advances, it is clear that e-commerce will reshape methods of the business world. Government, large corporations, medium and small business now have to conduct their electronic activities in an accountable, transparent and well-structured way. Unlike traditional business recording, such as accounting, with Generally Accepted Accounting Practice (GAAP), no guidelines or frameworks exist that recognize e-commerce issues.