Author(s)

Limei Deng

Corresponding Author

Limei Deng

Abstract

Electronic commerce based on modern information technology has impacted the traditional financial accounting model and changed the accounting environment. Therefore, traditional accounting theory and practice are facing challenges. Based on the author's learning and practical experience, this work first analyzed the characteristics of accounting in the era of electronic commerce, then discussed the impact of the development of electronic commerce on traditional accounting, and finally put forward the countermeasures to improve accounting work in the era of electronic commerce. This work aims to provide ideas for further research and enables the industry to pay attention to the impact of situation changes on accounting and to make corresponding changes.

Keywords

Financial accounting, Accounting theory, Accounting practice, Electronic commerce