Author(s): Aiman Mahmoud Abu Hamour, Khalid Nasser Alzubi, Saher Mohamad Mahmud Adous, Nour Hussien Yousef Alrahamneh
The study aimed to identify the impact of the accounting registration of electronic commerce operations on the reliability of accounting information in pharmaceutical industry sector in Jordan. The study community is one of the 14 pharmaceutical industries companies operating in Jordan and a company operating in the pharmaceutical industry in Jordan and registered with the Pharmacists Syndicate either the companies were public joint stock or limited liability company, while the sample consisted of (121) respondents from financial managers, heads of accounting departments, and accountants working in these companies. The study found that there is an effect of the accounting measurement of e-commerce operations with variables (recognition of revenue, revenue acquisition, and revenue ability to verify, revenue verification) on the reliability of accounting information in companies operating in the pharmaceutical industry in Jordan. The study recommended checking the companies ’ability to perform revenue recognition and accounting registration treatments in the e-commerce operations so that they are compatible with the changes and developments in the use of technologies compatible with international accounting standards.