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E-Commerce In The Context Of Globalization And Digitalization: Opportunities, Challenges And Perspectives

Author

Listed:
  • Svetlana MIHAILA

    (Academy of Economic Studies of Moldova)

  • Galina BÄ‚DICU

    (Academy of Economic Studies of Moldova)

  • Violeta CODREAN

    (Academy of Economic Studies of Moldova)

  • Iulian DASCÄ‚LU

    (Ștefan cel Mare University of Suceava)

Abstract
Along with the evolution of the Internet, the opportunities for its implementation in all areas of activity have amplified, consequently, we currently face notions such as „digital economy†, „accounting digitization†, „e-commerce†, „software†etc. E-commerce is a relatively new concept in economic goods trade, but which attests to its functionality since the 1970s, a popular concept due to the speed, convenience and efficiency of use by both individuals and legal entities. In the context of the „new economy†generated by the explosion of information technologies, there is an imperative to adapt the accounting system to the requirements of e-commerce, with its dizzying spread, the entity must direct its forces even more towards full or partial digitization of the business. The article includes a review of the literature and the regulatory framework on e-commerce at national and international level, as well as some forays into the evolution of the studied concept, as well as its applicability in relation to accounting. Also, we analyzed the size and succession of e-commerce and its spread in the Republic of Moldova and worldwide.

Suggested Citation

  • Svetlana MIHAILA & Galina BÄ‚DICU & Violeta CODREAN & Iulian DASCÄ‚LU, 2021. "E-Commerce In The Context Of Globalization And Digitalization: Opportunities, Challenges And Perspectives," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 16(26), pages 100-109, June.
    • Handle: RePEc:scm:ejafbu:v:16:y:2021:i:26:p:100-109
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