الفهرس 
قائمة بالاختصارات المستخدمة في الدراسةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The current study aimed at demonstrating the impact of revenue recognition proplems in E-commerce on the objectivity of accounting measurement. In the first part, the study dealt with the presentation of theoretical framework of E-commerce and their impact on the accounting profession espically revenue recognition proplem. In the second part, theimpact of revenue recognition problems in electronic commerce on the objectivity of accounting measurement was addressed.The most important results of the study were; there was a significant correlation between revenue recognition applied in recognizing revenue arising from the sale of goods and rendering services in E-commerce and the objectivity of accounting measurement. And there was a significant effect of revenue recognition applied in recognizing revenue arising from the sale of goods, and rendering of services on the objectivity of accounting measurement.Statistical methods that appropriate for the data of this study were used. The data were tabulated and analyzed using SPSS statistical program.The theoretical framework and review of literature suggested the importanceof E-commerce and their accounting issues espically Revenue recognition.A number of recommendations have been made. The most important of these recommendations were the following: 1- The need to improve revenue recognition in E-commerce. 2-preparing the suitable infrastructure required to information technology and accountants equipped with programs for proper revenue recognition