CPA أثر المحاسبة المالية للتجارة الالكترونية على الأداء المالي: دراسة ميدانية بالقرض الشعبي الجزائري

Abstract

The study aimed to highlight the impact of financial accounting for electronic commerce on financial performance, where the research problem came in the form of the following question: To what extent can financial accounting for electronic commerce affect the financial performance of institutions? In order to reach the goal of the study to do so, the descriptive analytical method was relied on in the theoretical aspect, while in the practical aspect, by reliance on the distribution of a questionnaire, as we distributed a form to a sample of employees of the Popular Credit Bank of Algeria. The results of the study showed that there is a statistically significant effect of the dimensions of financial accounting for electronic