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| Titel: |
Legal aspects of electronic commerce and their implications for the accounting profession |
| Auteur: |
Srinivasan Ragothaman Thomas Davies DeVee Dykstra |
| Verschenen in: |
Human systems management |
| Paginering: | Jaargang 19 (2001) nr. 4 pagina's 245-254 |
| Jaar: |
2001-04-01 |
| Inhoud: |
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. |
| Uitgever: |
IOS Press |
| Bronbestand: |
Elektronische Wetenschappelijke Tijdschriften |
Details van artikel 7 van 9 gevonden artikelen
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