Earticle

초록

영어

In December 1999, the AICPA introduced WebTrust, a electronic commerce assurance service of ensuring safe trading on the web, in order to effect consumer confidence into electronic commerce. Shortly afterwards, CPA associations of other advanced nations, such as Canada, Australia, also adopted this service. This study focuses on introduction of electronic commerce assurance service of ensuring safe trading on the web. WebTrust assurance service expected to be the international standard in electronic commerce in the near future and not only as a source of income for domestic accounting firms, which have simpler income structure than the international counterparts, but also as catalyst for stimulating electronic commerce. The findings of the study are expected to contribute to accounting practice, academy of accounting and electronic commerce firms in the following ways. Domestically, as Korea is considering using the electronic commerce assurance service, this study will help promote adoption of WebTrust assurance service. This study has shown, in the midst of declining income of accounting firms by audit, a way to increase their audit boundary.

목차

I. 서론
 II. 전자상거래의 개관
  1. 전자상거래의 정의와 구분
  2. 전자상거래의 시장규모
  3. 전자상거래의 증가요인과 장애요인
 III. 전자상거래 인증서비스
  1. WebTrust 인증서비스
  2. 기타 전자상거래 인증서비스
  3. 각국 전자상거래 인증서비스의 요약
 IV. 결론
 참고문헌
 Abstract

저자

• 김정찬 [ Kim, Jung-chan | 부산대학교 상과대학 회계학과 ]
• 김태수 [ Kim, Tae-soo | 부산대학교 상과대학 회계학과 ]
• 장석오 [ Jang, Seok-oh | 한국자치경영평가원 ]

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  경영과 정보연구 [Management Information Systems review]

• 간기

  계간

• pISSN

  1598-2459

• 수록기간

  1997~2026

• 등재여부

  KCI 등재

• 십진분류

  KDC 325 DDC 658