!" #$ % & ' () *) +,( < אא א @@ A Proposed framework for evaluating the Sufficiency of Informatics in ERP systems for accounting about E-Commerce operations . With an Application on e-business environment of Egypt @@µa@â†Ôß -. / 01 &02 3 & ' 4 5) 67 .. 9: ;) <= +> .. .. &0? $ @A% 9: B3 <= .. @@ א Submitted by researcher Ahmed Ragab Ahmed Nassar Faculty of Commerce, Menofia University [email protected] 2014 -٠- !" #$ % & ' () *) +,( < אא א @@@@sybjÛa@åß@â†Ôß [email protected] G,+ HI &'( ( $ $ $ &'( ! " #$ % (( . / - , ( + )* /,( + 2 ( & - 1 '( 0 . , (' * - 1 3 & 1 &563 , 7 ( 8 11* *3 % 7 # 9 ( (1 * <* &$; :( 7 !! . % , < ? 13 ( ( => %3 8 11* :( ( * @< A ; & %"' ( $ (/ 3 ,( B$! -' %"' ' ( 1( &5* , $ $ , $ / C> + ! (' $ -, %A -( :( %/ ( @, 0 ( %$ 7 %$ :( % D , < ? E/ C> + % 0 - # 2 < C> , $ $ ( 5' %"' . , &$; :( : 1 $ $ ( + 8 11* + < , -١- A Proposed framework for evaluating the sufficiency of informatics in ERP systems for accounting about e-commerce operations. With an Application on e-business environment of Egypt Submitted by researcher Ahmed Ragab Ahmed Nassar Faculty of Commerce, Menofia University [email protected] Abstract The information revolution have contributed to the generation of many modern technological systems which have had the deepest impact in all areas of accounting and auditing knowledge, e-commerce is a tributary of the information revolution and also serve as an indirect result of technical developments in the field of computers and information systems as well as the evolution in the use of the internet. And with recent trends towards the exploitation of scientific development in ICT has emerged the need to use ERP systems that are of the most modern technical applications of accounting information systems are designed to coordinate all the resources, information and communications and to suit different business environments, especially electronic ones. Hence this study tended to offer library accounting proposed framework for evaluating the adequacy and efficiency of output accounting information generated in an environment of ERP systems that can handle and provide both security and confirmation and reliability and that would address the problems of recognition of revenue and the calculation of sales tax revenue generated by ecommerce operations by linking the company's accounting system and its website on the Internet, within the range of policies and technical procedures, accounting and developed to suit the business environment Where it's a unique environment all operations concrete is not lacking for him in most stages of documentation and, therefore, the study explains how enough information that will address the accounting problems on its e-commerce operations in e-business environment. Key terms Enough information , ERP systems, Accounting for e-commerce operations . -٢- : D( # $ % & '() " * ! " ", , "% & & &+ & " &% % . /- % -. ( & ,%- ", %/ )( $1 ,2 " " 3 4 5 * "% 2 " 8, , 6 * +. " 73 ", % &) 9 " " & '() % . 1 : 9 2 2 " 2 ; : $1 % 1 " % 8, 5 ,&% <, &- :% = * $1 & 5 % %% #< 1 # , ,1 &1 # #6 ) .. % % % # / > ( ,= 1 ) # 1 % /% . (ERP Systems) " Enterprise Resource Planning Systems ".(A) , , ,1 ,% F 2 % ;D " E%/ C( < %6 1% (3 5 9 # = !, % '() # * 5 #6 G " " F # 2% /% &1 1 ) #6 1 '() " .(A) 73 = " 73 " H - " %, I* * 7 # !% 2 # ) " ", &<2 " # = 1 :% # F,6 ,2 , &<2 " # - "3 , ,6 ",6 % #6 %D 4 % %,2 #6 &- % 2 1 "% % . " , # % I " 6 "D C( 5 ,&6 8 &6 " :% & ! :% 4 &D , ED C( 5 & 4J 9 H * J /% 6 "6 % .2 &<2 " # * 7 . / 63 :% # C( 1 - Hall J. A. (2011) , " Accounng Informaon Systems ", Chapter 11 : (Enterprise Resource Planning Systems) , p. 489-522 -٣- : D( ' ,J %% $D ) % ,2% J & # D % 5H 4 2% , , , . %2 8 1, ,6 % K% . ,) L ! # 7 )J 2 M2% % ,1 3 N6 " 6 % / 4 & ,& , %/ ! % ; ; L2 ,2 ", % 6 O/ #6 6 % %- 6 &) C,( &, ,&:.6 ",% &% P " ,%- :, ,D , #6 ;( 2% & ! % . < ): )+ 8 # /6 # L% )3 8 %, ,& N # - / % " C) " , , 8 6 %% 9 #, " &1 9 Q . %D % # % & 9 ", , + 2 !% '() C) %/ C(% ,% 9 G % < 4 # I,* , " < E: "% + # . 63 :% # , , # # .L ) 8 , + 9 # = 6 13 ! .K% ,&1 !, # 2 %J < 5 - % )R 13 '(& " ! &) 9 L% 7<% 9, ,2 '(,& ,D3 9 =% 1 #6 . 1 " F)3 ,= ,, ,, ,1 * # !% N C( , I* * 7 "% 6 "6 % &<2 " # = 1 :% # % ,2 , &<,2 ", # - "3 " ,6 ",6 % #6 %D 4 % F6 -٤- ,&- %, ,2 ,1 ",% % . " C( 5 I " 6 "D C( 5 %2 #6 ", , :% & ! :% 4 &D # % 5 ,& 4J 9 H * J /% &6 8 &6 .,2 , &<,2 ", # * 7 ED C( . / 63 :% # C( 6 "6 % : !8 - D( ( 0 GH ( ' #( E/ &5* : !8 $ (, , ,1 % & N - .2 ) #) SA T , , ,1 ,:% #, % ) SU T %D % D = % I 6 8D " F SV 4 % F6 " - "3 " T :% # %D ,1 ,% ,* / %- H " 6 C) ) SW ,% N,% ;( = 1 % % T ,&- % 2 1 "% % Y # / " ) SX % = 1 % %2 #6 T 6 "6 : D(( * JI ارد ات ارة او ادل او ت ادل ﺏ" !آ و!آ $%ادل ﺏ" !آ و &ادل ﺏ" !آ و $% و$% "ادل ﺏ Enterprise Resource Planning Electronic Commerce Electronic Data Interchange Business-to-Business Business- to- Consumer Business-to-Government Consumer - to- Consumer -٥- ERP EC EDI B2B B2C B2G C2C : D( B 1, * Y 8D # !% : F& (,) , " 6 "6 % = : 6* F)3 " 6 # F& . 1 % - .2 ) SA , ,1 :% # % * 7 ED SU . %D % D # = ",3 ", , , % I ) SV . :% # - 1 % % 1 % * / %- H ) SW . 6 :% 8 % = &- % 2 1 "% % #6 71 8D SX 6 "6 % ERP 1 % %2 #6 . : D( : " #6 C( & 7/ # % 2 ) " N) !% : " # % 4%% #% 4[ % % D SA " (ERP) = 1 :% #6 ID # % . & 1 C( 6 ) :% 8 < -. 63 # % 6 % SU . = 1 * 8 / #6 F- # $ $6 % & % SV . :% #6 (ERP) = 1 : " . ERP 1 "% ) ED !% SA % #& \% L 4 # 8 ED !% SU . # ERP 1 9 ) 6 8 : " * Y !% SV . & 4 % & # "% • .2 ERP 1 9% # 2 • . % ERP 1 "% ) "% ERP 1 9% # = • . SW -٦- : D( % 4 * !% # / # #*/ >& #6 !% I . " 2 % C( % 2 L 2 6 !% 4 " %3 % 8 " % 2 & # % 8- # D % 2 J 1 * Y % " % . 6 "6 % = : D( 1* : !% F /% N2 !% F) 9 ERP :( , $ ( K$ :&; D( , :( ( : D( 8 11* < : D D( J$K G,+ L M $ N0) ERP OL <= #$ % & ' *) (L) : (Farzaneh, M. K. (2014)) .L 1 #6 % H # ) 6 # 43 ) "% # = D. Y " 7 #6 # / &% 6 = 1 &% 8 # + ED % ( 4 # & 2 Q % / % #L !% : # >: &1 .I* # 6 / % + % . % 2% % 8 % ( /6 % SA \6 4 #6 % = 1 + SU . 8- #6 > . 9 % = 1 + SV 1% / ( % 8 D 2% . 8% * % 8 #: 2% " % 1 - Farzaneh, M. K. (2014)." Evalua%on of Use of ERP in E-commerce: Methods and Strategies" . Islamic Azad University, Research Journal of Applied Sciences, Engineering and Technology Vol 7No(20): P. 4171-4174. -٧- : (Ahmad, M. A. (2013).) .O 6 "% % 1 "% < -. "% # ) 1 #6 : H D . -. ED % - #6 % # F6 2 % * - "% " I. " L2 I3 - " # D % : # >: &1 .3 C% # % 1 . #6 % 1 #6 < C) SA . & &- ++ % 6 P:/ #6 < SU & & " 9 % 8 . " & & # . I. L2 I3 " # % N (O) : (Bhardwaj ,A. (2013).) .P 63 8 = 1 "% # ) D. %6 # (% & & # > 1 " 6 ) : #6 ID I # % 6 / - E #6 C( 63 8 = # % 6- / %2 . " B2B - B2C"% "% F. N%2 "% 8 . % & : # >: &1 . &% D 63 = 6 7* #) = 1 SA . &6 "6 %% 9 %6 % 1 % #6 = 1 SU . F "% / - I* 2% # 7= 63 8 = 1 > SV & I &%D 6 &+ % & . % # " # / N ) 63 8 = 1 > SW ]( . " E # /- I. 2% % . " : " I. 8 6* 6 6- ' 7( /- # 1 # 7= Q . % (L) 1 - Ahmad, M. A. (2013). "Effect of E-Commerce on Accounting Information System, Computerization Process and Cost Productivity". American Journal of Computer Technology and Applica%on, Vol 1 - No(1),P. 01-06. 2 - Bhardwaj ,A. , . (2013). Transforming Business: Integra%ng ERP with E-Business. International Journal of Advanced Research in Computer Science and So8ware Engineering , India , Vol 3, Issue 7 , 653-656. -٨- (L) : (Spremić, M., Jaković, B., & Načinović, I. (2013)) .Q 63 I* #6 = 1 "% # ) % 2 & ! 63 &* D D . / ( D "D 5 ' ) 2 I 8 # / 9 6 " " # : # >: &1 .= 1 1 :% # Q % 2% " 9 % SA . F " 1 > . " = % #6 " " " = 1 9% SU . "6 + " " 5I. 1 #6 # 2 # 63 I* SV .1 '() # 2 # & % = (O) : (Salehi, F. , Others - (2012).) .R 8- #6 :. 7 ) "% # ) # I. + . " 6 Y # .8- #6 D 2% & " % * Y # \% ) D #6 "H 9 6 # I. 6 # 8- : # >: &1 . I. % % # ) & 8- #6 % 6- SA #6 " ! 8- # I. % ) 8- # & I. D #6 ) 8- . " I. I 1 I. " + 4( 7= < E ) > "6 8 D ) 8- SU . " %% I* " + N > " . 4:D "2 D F > " F YD / #) Personalization // / SV . - - 6 8 5 . " " # / ( (P) : (Mukhopadhyay, D., & Mishra, S. (2011).) .I 6 Y # : D #6 ID I # ) )3 ED D . && 1 - Spremić, M., Jaković, B., & Načinović, I. (2013) "The impact of the Enterprise Resource Planning Systems On Company’s E-business Efficiency ". The Journal of adhrican Business Review , Vol 2 No 1 , p 276-282 . 2 - Salehi, F., Abdollahbeigi, B., Langroudi, A. C., & Salehi, F. (2012). "The Impact of Website Information Convenience on E-commerce Success of Companies". Procedia-Social and Behavioral Sciences, Vol 57, P. 381-387. 3 - Mukhopadhyay, D., & Mishra, S. (2011). Strategic Issues For A Successful E-Commerce. arXiv preprint arXiv:1102.0706. -٩- :& # 5 (B2C 5B2B) . " # % % " 1 :% L2 :% "% % * : # >: &1 . ERP = 2 8- 8 % SA # 7= ERP= 1 / - E 8 - # %% " # 8- . " & I. 8 4 # 7= ERP = 1 % Y 7( SU . " "3 D- Y 9 # D 3 - 8- *2 " 6 1 . & " < 4 ( -% (L) : (Kumar, P., & Thapliyal, M. P. (2010).) .S , , ,1 8 63 ) "% # ) . Q 8 4 # = = 1 % # . D , 63 & #6 .6 I. % % : # >: &1 . 2 8 1 6 . " ,= 1 8 63 "% 6 1 SA " & 2 " & 7= ,6- 2 # / = 1 % # SU , #,6 ,&<% &% &% 6. : 3 #) 2% Web Data Base , ,/- &% + = 1 SV 9, ., ", F 2% % % .4 - # LD% &% 6 % (O) : (Velmurugan, M. S. (2009).) .T 6 Y # I. %% "3 #6 ) "% # ) 9R #6 .2% D D . 6[ %2 #6 "3 8- "6 4 # 7 ) D 5 - 3 5 6 . > : # >: &1 . . # 4 1 - Kumar, P., & Thapliyal, M. P. (2010). Integra%on of E-Business with ERP Systems. International Journal of Engineering Science and Technology, 2(5), 768-772. 2 - Velmurugan, M. S. (2009). Security and trust in e-Business: Problems and prospects. Interna%onal journal of electronic business management, Vol 7 -No (3), 151-158. - ١٠ - - D # 7= 63 . "3 I% SA "3 I% 2 #6 4 5 8 . " I. . % 9 " &:.6 // # "3 + C& " # % 2 SU ./ 4 8 63 (L) : (Kong , Z. , Wang, D., & Zhang, J. (2008).) .U 1 9% :% # > ED # ) # > " ! 5 1 :% = D. 2 1 # 7= 5 6 N : 2 > ) ED 9 5 "4 " # $ = > : # >: &1 . 1 "% 4 . 6 I I* 6 # 7= "1 > 9 SA " % # " "1 > % SU . & &- " 6 (O) : (Heydenrych, G. J., & Cloete, E. (2007)) .LV :% # * * "% # ) ++ #6 # = 1 .L 8 / & Y- D 5 73 2 " / " 2% % 8 = 1 #6 + #6 : # >: &1 . & & 8 9 "% Y SA D #6 = = 1 :% # . " I. D #6 2 + " ! & 9% " : 6 C) SU # = 1 6 I. 2% #6 . &% / ^ 8 4 " " :% (P) : (She, W., & Thuraisingham, B. (2007)) .LL 1 9% :% # 7( "3 7 "% # ) "% ERP 1 #6 % D. = . " $ 3 #) ERP 1 " ! 5 & # " : " >: &1 1 - Kong , Z. , Wang, D., & Zhang, J. (2008). "A Strategic Framework for Enterprise Informa%on Integration of ERP and E-Commerce". In Research and Practical Issues of Enterprise Information Systems II (pp. 701-705). Springer US. 2 - Heydenrych, G. J., & Cloete, E. (2007) . " ERP transition to ecommerce: training for a new methodology ". In Proc. of the 2007 Computer Science and IT Educa%on Conference. p. 323-334. 3 - She, W., & Thuraisingham, B. (2007). Security for enterprise resource planning systems. Information Systems Security, Vol 16 - No (3), 152-163. - ١١ - "< % 9: "< #6 = 1 SA 43 "< #6 & . L * :% -/ "( ./ % "< #6 = 1 & % SU 5 % 3 1 R 5L2 1 F "% % "6 . . 1 I% I 3 L 7/ - 7 (L) :(Alwabel S., Zairi M. & Gunasekaran A. (2006)) .LO 8 &-.6 ERP 1 % "% # ) &2 & 4% D . 63 + : # >: &1 . 6% &-.6 ) 7 #) % 1 ) #) = 1 SA . + 9 6 Y # = 7* 1 D% 4 6 # SU . I.% / % 4 # = (O) : (Ash, C. & Burn, J. , (2005)) .LP 6 - 4 . " #% ]( # / # ) 6 8 = 1 "% 9% " 1 . #6 6 N% + ( "D. 1 % Y 9 5 + #) : /6 : # >: &1 . 6 8 = Y + 9 8D ]( #. >& Q% SA . # # 2 6. F) 9 ]( Q% SU . B2B 2 2 "% . # / % 2% (P) : (Frank , L., (2004).) .LQ 1 * & % - 7 ED # ) &+ &/ % / 4 ]( I% #6 = % 2% & " % % 6- # & #6 &(% % _ " )% # &1* & %% .2 % ! : # # >: &1 . 4 "+ # &6 1 - Alwabel, S. A., Zairi, M., & Gunasekaran, A. (2006). The Evolu%on of ERP and its Rela%onship with E-business. Interna%onal Journal of Enterprise Informa%on Systems (IJEIS), Vol 2 No4, 58-76. 2 - Ash, C. & Burn, J. , (2005)." A dynamic model of e-business strategies for ERP enabled organiza%ons". Industrial Management & Data Systems, Vol 105-No (8), P. 1084-1095. 3 - Frank , L., (2004). "Architecture for integra%on of distributed ERP systems and e-commerce systems", Industrial Management & Data Systems, Vol. 104 Iss: 5, p.418 – 429. - ١٢ - # 7= 1 "% ERP 1 "% SA + 2 # & 8% 6 %% 9 D 2% . &6 F F3 " E 9 2% / SU / ]( K% 6+ % 6- #6 6+ . (* + / C( # D % 5 . 8% 6 % # (L) : (Luttighuis, P. O., & Biemans, F. (2000)) .LR # = 1 * % "% # ) ED D . /6 # 9 = 1 :% # Y #6 = # % # #) = 1 " D . : # >: &1 . 8 / % :. J = 1 SA 2% & ( Y - & . 7 a 6 J & = 1 SU . 2 8 % 6 & ! *M J = 1 SV . I. 8 6* " 2 # % J = 1 SW . * 2 8 #6 + & 5 2 #& J = 1 SX . % #6 - ) \ . " % " = 1 D% #/ Sb 8 6* " Q # / % D # " :. D R . " I. % 1 - LuKghuis, P. O., & Biemans, F. (2000)." ERP in the E-Commerce Era". Telematics Institute, The Netherlands. - ١٣ - <#P G,+ >#$ % & ' OL <= + , : !. ),* %% 5 # Q 8 + * , &* "% $. C) N 5 *& , ", ,2 ,$- 8 63 5 63 , ", " "% -. I3 #6 & 5 , " ", , 5 , 23 : , M% & 4 I2 8% -% & ; 2 N, ", : N ) " 5 N% / :% "D , 5 , F,/ 5 , 9 : 63 ,63 -.6 "K % . 63 2 " C( # 5 , P,% , I+% -.6 ) % .&% : % , - < C • " , 6" : ) 1 1 " .A" :% 9 8+ ] 6 • ,6 , ( ) %2 )" : .U"* 6 "% I */ • ),/ , ", , ": %,2 ,%6 F,& , %6 ,6 *,/ ,% , " c 7 ; %6 / .V"% " c % • , 8 I2 8% 6 (* )" : " ."W73 %2 # D % 5 %2 . • D % " "% >+ )" : ,% %, 6/ F1 &. " 6 "6 % 5 8 ", &*1 /- 2 % " " 6 .X" 9 # 6 9 6 . ١اهب ،أآم ،ارة ا$%و"! $+ ،اﺏ) (!' ،ا&هة ،٢٠٠٤ص .١٠ ٢ا12 ، -!./ي "،ارة ا$%و"! " أآدی !1ا8دات 6/6م ا%داری ،ا&هة ، ٢٠٠١ص .٩ ٣ا9یي ،و! "،ارة ا$%و"! ا :""%ـ ا <=1ا&"";" دار ا'1ه C'6 Dوازی Aا@ردن ،٢٠٠٤ص .١١ ٤آ"!I ،Jي " EFGH+ارة ا$%و"! " ،دار ا!81ة C'6وازی Aوا /K ، Gأو1 ،Eن ،٢٠٠٩ ،ص .٥١ ٥اMی ،Eا " ،;6 Lارة ا$%و"! اOPق وا@ﺏ/د" $+ ،اﺵ /K ،C'6أو ،Eایض ،٢٠٠٣ ،ص.١ - ١٤ - 8, 6 :& ) F ! ", #6 2 # 5 6 9 . " 5, 5[ 5 F& %6 ,% % 5 %6 . 5 %6 9 , : % C( 5 R % 8 1 5"+ 1 5(EDI) .,6 :, 5, +,&3 5, ,% 5 A .7 ; %6 F& 56 : , B U : F)3 " 6 9 # F& . 8 L + 9 9 + • .&% - -.6 I% I. # / + • .8+ 9 ] F \* • .63 I I* 6 9 • .I2 &%J & / I.6 "6 !% • . %6 I2 8% 9 % • .2 )( / " I. d " • : , :H ) ED .e :D *% > 9 6 " ! :* \* • \, " ,2 8, : , + • . 8 # %2 %6 D * ; " & * P ; f 3 2 ] : " F • ) F %3 & "R Q I2 .-3 " : , &' :VH #6 : 2 % # ; . 2 # 2 " 7 &D% 2 "% : B2B • . 6 # 2 " ; 3 2 "% : B2C • . # 2 " ; Q- 2 "% : G2B • . 6 # " ; 3 Q- "% : G2C • , C&, " D 8 2 "% : C2C • . Ebay 8- + 2 # &% /2 \J3 1 •Laudon, Kenneth C.; Guercio Traver, Carol (2014). E-commerce. business. technology. society. 10th edi%on. Pearson. ISBN 978-013-302444-9. . T ذآV( Aﺝ+ ،" !"و$% " ارة اEFGH+ !يI ،J" آ٢ .٥٦ - ٥٥ ص،V (ﺏAﺝ+ ،" !"و$% " ارة اEFGH+ !يI ،J" آ٣ - ١٥ - , &$ :( : . 6 $- /- 8 : " / 1 - .'+ : N/:/ ) % ;( 6 - / #6 (% 3 9 6 -% J K% 5 % VX.b O,% $ / 2 " / 5 , C( #6 .6 5 % Wh % # / 2 () " 8- " 5- !% // 2 ) Global Intelligence Alliance 2 (UhAjSUhAU) * a2 9 Vh D ” " (UU + ) / ,% 8 4 # % 5 # ." (Ak + ) % (UA + ) " UhAV Interactive Media in Retail Group = F2 - . 3 92 # % # : #) / (N ) OVLP OVLO R,TQ L,T OVLL P,O OVLV L,I OVVU O,L ! http://www.visamiddleeast.com/S VisaNet reports 2013-2014 : / "K, , 2 3 92 VisaNet %2 UhAW 6 % C, Q,* 8- " %UV % $ / # .7/- # 8 % . % A 5,/% , % 2= UhAW 6 2 " %AU / 2 6 " # ,6 , O,% 59 8+ / / 2 ,6 , 8% 2= 2 #6 &6 !% 8:D% - " # 2 5 ( 2 bUkj ) UhAW ) N UW L% / 9% )I2 . N khh O% # :+ " %V OVLQ/OVLP G R.T ?* 5 G O I.PQ OT.PU % PR.I LL.Q , :Y 3 B2B B2C G V.RT G P.O , $ ! * $ ! * ( C( [ $, & 7A * $ http://www.visamiddleeast.com/ S VisaNet 2013-2014 reports : / http://www.tpegypt.gov.eg/Arabic/Default.aspx 2= – - - ١٦ - ١ , :( ( 5' : . ) %/ % % & < D m '() 5% 1 1 L2 6 I* "D F&% % 1 /% 9 % & 4 1 2 " D " . % 8 &% & 6 % 1 " &6 " " & # &/ " & &+ % . ( # ;m= F 1 % 1 % " ! D 4 7( 3 5 &/ 6 : 6 D 73 1 8 % 9 -.6 %6 "% (3 1 9 # $ / 1 / 2 " " + % 6- . " % / % 6 C( 5 1 6 : % 9 &. A . &6 # & - % ( 5' : " & : , $ . . % / #6 7 JL . % 1 - "3 I JO . # #% Y/ JP .% # 7 * # 2 JQ I. / " 9 7 8 R JR . 6 " % F6 JI . 6 "6 > 4:D 8 R 4 JS GP G,+ ( E R P System ) : 8 11* : ! 2 +) - % % + #) • # % ! #6 #6 6 % &:% = ++ F&% 1% 63 8 "D ( 5 63 9 (U) . 1 - " n/ % " + #6 1 #) • " I +. 23 8 9 !6 آ،رةC'+ !\ T دآرا2وK أ، !(X1ت ا+6/1 ا-." E6 !"و$%! ارة اYZ ﺕ،٢٠٠٦ - زید هﺵ،E!X ی١ .]ﺹ1 ا/+ ﺝ،دH=_دارة وا%ا .T ذآV( Aﺝ+ ،٨ ص: وان+ ء1(رى ( أF ) ا- ٢ - ١٧ - * 1 # 1 : 8 > . % 6- #6 &% # Q3 -3 *1 (A) .1 I 8 / " % & 1 ( 5' ERP < : (O) ( Enough information) : < / & 7 & " % #3 n #) * 6* " " N%- " 7( I* " 7 C( # . : L 8 8 / F) 9 :% 8 # ERP % 1 8- . " / 63 :% 9 F !% (V) . #6 - / # #63 :+% 8% #3 . Souq.com Egypt ق دوت آم Jumia ﺝ Nefsak $," %١٠.٣٣ % ٧.٤٠ %٤ 11* ( & \%3 5 7A ( &5* C> ( ] 1, 7/ , :( ERP 8 : ( / 5' ERP < : , 5 & (3 $ ? JL . % : ERP = 1 :% # E-Editors E-Mail # % % F . Hash E- Contracts . % / R . 73 " #) statistical analytics #:/ / # 8- + " I% 8- #6 # I/ / # 6 . 8% 6 : 5 & (3 < D( $ ( 78راﺏ ا 78 ا: ءC& واCDا IJا Kان اM: وارOد اP: QیPD أW ٢٠٠٨ م: ٢٠١٤ م: ق آم Souq.com www.souq.com م١٩٩٦ – ً : ١٨ Google Analytics Apache EFG مH 72.52.8.197 N ٠.٠٠٤ ------------ ی: ٥٠٠ ی: Vأ٣٠ ﺝ Jumia www.jumia.com م٢٠٠٥ – ام: أ٩ Google Analytics nginx EFG مH 82.98.66.74 N ٠.٠٠١ ------------ ی: ٥٠٠٠ ی: V أ٨٠ $, Nefsak www. nefsak.com م٢٠٠٨ – ام: أ٦ Google Analytics nginx admin EFG مH 212.103.160.206 N ٥.١٥٦ ------------ ی: فU أ١٠ ی: V أ١٠٠ http://www.tpegypt.gov.eg/Arabic/Default.aspx , '8 : 1 - Hall J. A. (2011) , " Accoun%ng Informa%on Systems ", Op Cit. - Bystrom, K. & Hansen, P. (2005). Conceptual framework for tasks in informaon studies. Journal of the American Society for Informaon Science and Technology, 50(10), 1050-1061.http://www.tpegypt.gov.eg/Arabic/Default.aspx 2= – 2 - ١٨ - ٣ . ( A ; @3 JO , 2 8 ERP = 1 :% 5 5 , % & oL ! # & , ) . 8- #6 . I # "3% 9 / ., " 8- # I*D #) 8% 8- "< &1 # ", 6 Siteadvisor 2= . " "3 6 Web Trust 9 :% ;2 8:% " #) . Safepay . 7,% #, # 8- . "H 8 1 %6 R . 8- # - + ) : A ^ < D( $ ( نXم اH 8Nم اH یPم اآH ق آم Souq.com !Siteadvisor Web Trust Signature Safepay ﺝ Jumia !Siteadvisor Web Trust Signature Safepay $, Nefsak !Siteadvisor Web Trust Signature Safepay http://www.tpegypt.gov.eg/Arabic/Default.aspx , '8 : : , ( ], JP # : 8 : &1 " ) #% Y/ % / / 5 % ( #6 )6 # # & ( ) %2% 2 Y/ % . J I 2% / \6 % 1% &-.6 7 # # 8 . "6 # Y/ 2 6 # 6 R #& ERP 1 &6 # ) (XBRL) Y/ L & "% % Y/ 6 $// ) - L & ! : " ;/- 2 F %- " I &* I; # !% -. + .6 & 5L +% % J L ) 5 4 +& . %2 %6 % $6 D* L : , ], 6 < D( $ ( Online داة ا[ضY Offline داة ا[ضY Oم اH م اH :P اFا \ح اوCI^ ق آم Souq.com HTML PDF utf-8 O Java Script XFRML XBRL ﺝ $, Jumia Nefsak HTML HTML PDF PDF utf-8 O utf-8 O Java Script PP/5.3.6 XFRML XFRML XBRL XBRL http://www.tpegypt.gov.eg/Arabic/Default.aspx , '8 : - ١٩ - .( ? < , ' JQ " N -" : # 7% / /- - ( () 1 & " C( 5/- 6 % )3 G L 8 .A"Q2% -.6 ( ;( 7 < ( J p1 c 7 #6 )< & " F 6 "K 5/- % " #6 2 " 4 % .6 " N 2 8- % . "< : % 5 1 "D &6% %- I 5 5 &- #6 2 < 8 8% " I 2 : 2 % .2 : 9 L 9 2 63 Q- %2 #6 " ' 8 5ERP 1 1 # / 6 / * + #6 / ":. - 6 . Offline/Online I ERP 1 &6 R 8 / #6 : , ' 2 < D( $ ( ق آم Souq.com اﺥاقP" ﺽaا 100 % وت, اP" ﺽaا Mcafee 78ﺏت ا In Alexa.com ءb[ &ا Compete.com 78 ا7 Y Godaddy.com, llc 78 اE! cHM CSS ت, \وX اGMأدوات ا PDF-HTML ﺝ Jumia 100 % Mcafee In Alexa.com Compete.com whois.psi-usa.info CSS ت, PDF-HTML $, Nefsak 100 % Mcafee In Alexa.com Compete.com Network. solutions, llc CSS ت, PDF-HTML http://www.tpegypt.gov.eg/Arabic/Default.aspx , '8 : @5 # ? 7 _ JR 9 "3 2 " I. 9- 1 6 ; 6 46. L %- " 2 8- 9 9 46. "6 2 Y/ 6 - : 4/ " NK 5/ 6 " < 6 &% ) 5 ! 5I. / / 6 " 5 9 &6 4 5 " / " "+ / (< J "6 %6 ) " 5 1* % F % P % +& #6 "R " . I2 8% % 1* '() :% ;2 8:% " #) . Safepay . % ;2 6 . "H 8 1 %6 R 9 8- c H 8 9 " ; % 8 8- #6 )I2 'ری$(% ا، !/+و"!" اار ا$!] ا!"ت اeC ﺕ-." /اﺝ+ -٢٠٠٨"E6 'ءY ،;"& ا- ١ - ٢٠ - " 8- < % . 8:% 4 &6K% C( % &/ "2% 8:% "2 8 6 / 6 5;2 %- " &. " < 2 %% 8- .;2 8:% 4 9 O% "6 ] $ c$% 8:% % ;2 (Visa) + 2 d . 2% N6 / H % S7 2 8 "% S(MasterCard) "D 5": -% - & q*2r 8 6 " "D (SET) . *s & : +&3 # & 6 -3 '() : , ? 7 2 < D( $ ( \ او7IPل آوت ا8 ق آم Souq.com All ﺝ Jumia All $, Nefsak All 7IP أﺥىHأ cash on delivery cash on delivery cash on delivery ﺹ اوf اc:د "g ا7IP اY MXت اfﺏوآل ا Mgآت ا اDﺏوآل ا BACS Safepay SSL SET BACS Safepay SSL SET BACS Safepay SSL SET http://www.tpegypt.gov.eg/Arabic/Default.aspx , '8 : . ! $ ,( B$! JI c % F6 - 2 6 ;( 3 5L %- " 2 8- 9 9 "3 4J C( #6 4 56 J 6D J /% % 6 . C 1 6 /% % G- 6 % F6 R ! ERP 1 &1 # 8 8- . " 8% 6 C( 5 C . " t 2 : 1 # D % 5 " N 4 ! 1 % . "< % 4 < . " /% % G- /% ^ % #6 . 6D " " # #) CRM SCM ERP 1 . " ERP 1 # 8% ! 5 * = " 8% 8% 6 9% . B2C B2B I #6 8% ]( # 8 WMSs 1 . " "2 6 8% EIPP B2C EBPP K% * / # ERP . G- #* " 9 " #% . B2B . ! $ $ ` &* :/ 7 _ 3 JS d %D 6 / u6 %/ C) 9 C %D H t1 2 /r- # D % - ٢١ - 8D * %D \ G QD I*6 % \ 4 ( %D "% E% ) 1 %D % . %D "3 1. 2 6 #6 %D \*% 6 % "K F 6 / " 9 " 43 " #6 %D . - % G %D 3 ) & %D 6 / #6 6 1 # "K C( ) & 8 I "% * */ / P # 6 % L I* 8 #6 . . \ 4 6 # ) # % " ERP 1 وا ت ﺕ6 "6 > %D – ERP Software For E-Commerce Tax – 7 G / 1 # 1 # # 2 # Y/ :% # % 1 - "3 I 7 8 R 8 = 1 6 "6 G 8 I. / " 9 #6 E%/ 4:D 8 R 4 6 "K 5 : 1 # / ID #6 C( " "6 * S . 1 # 2 F3 -/ (* # ID #6 % 8 S . # I2 41 * 9/ " < 4 . " 4 P* 4 S . % % % 6D (F – = ) G . " S . ( X % % = %D) %D 4 / 6 " & / # & S * 8 #% 2 2 % . %D 4 6 & ERP 1 ) # - ٢٢ - (L) (ت7ب و/إﺡ = ا?ﺥ: <اﺉ89د ERP Software For E-Commerce Tax Pاف ﺏیاد ا:Uا SO – 7أ ا SP – 7 اf CRM وSCM WMSs - "DGإذن ا ا,ار اPإﺹ EBPP -B2C EIPP- B2B ىPfM ا7IP واPیP اY BACS - ﺹf اc:د Safepayi[ ا7IPا ا[تEf "a ﺏوآلSSL آت اD ﺏول ا- SET Mgا ریf \ اوGMا وت, اP" ﺽa Mcafee ! أIn Alexa.com K ! آCompete.com CSS 78 اE! cHM ت, ات إوG أدوات PDF-HTML %ﺏ(' ﻥ ارد+(,-ﺕ ت/01ا (ت0ا (وﻥ2!رة ا4ا إI Em \I وERP l\ ﺏI [تEس واf واCDا ى إPارة او و \ اوGMح او\ واCIا إﺝاءاتI Em \I ری اf مHM 8Nی واPن واآXا مP l\ ﺏI Dا[ت ا دP[ 7 ارد ات وcH رةPfى واPfM ا7IP واPیPت اY ةP " وﺝد أرﺹifD\ ا: Mfا EﺥP سf ا ا7ء وb[ا وUت ارة ا: ": Pا 7Iت دY PیPD ی" إ&ب وpqI ، . EﺥP اWkﺽا ] 1, : تb[ اEت وN وإC& \kC& اCD ا78ا Google Analytics \ت اوN اEkو E-Mail E- Contracts Hash E-Editors 8Nی واPن واآXإﺝاءات ا نXم اH ! -Siteadvisor 8Nم اH Web Trust یPم اآH Signature Safepay \\ اوDح اCIا Online داة ا[ضY HTML Offline داة ا[ضY PDF Oم اH utf-8 O م اH Java Script :P اFا \ح اوCI^ XFRML XBRL : D( `: 1 %D % - .2 " SA .ERP = 1 9% :% # = 1 :% # % SU . %D % D # % .2 % I " C) SV . :% # % . اذج اى ر اح ااءات وا! ت ﺡ- ١ - ٢٣ - : D( " & / ) D% !% #/ SA 1 * / %- H #6 4 # )3 O% . 6 / # = I D% / !% #/ SU . 6 "6 % N% 7 % Y ^ : QD ا7اﺝ ا[ﺏ7ااﺝ *) ﺕ('& ارد+) أ,- .( " أ٢٠١٢) ، أﺱء وان، ارى – &وﺱ7ق ا9) ا: - ل0) إدارة ا,ﺱ " آ/داء ا0 ا1 ﺕ- ﺱت/ا .١٤ -١٣ ص- ردن0ا G وازی9J, دار اة،")+وDEرة اF" ا٢٠٠٩ ،'? ﺥي،B+آ .٥١ ص، ن،) أو:KL ،)K'وا ،):Fار اT" ا+وDت ا+K اQR9 ﺕS*+ ): ا-٢٠٠٨", ءJ. ،N+KOا )ریTJDﺱEا \ ـK ا[ـیZــﺱـ, حOـر ـL " إ، ٢٠٠٧ ، V یﺱT نJ ﺡ، Qإﺱ ، )ریــTJDﺱE ا، ")ﺏ:ری) ? اF) ﺏ+اT ) دراﺱG )+وDEرة اF]ت ا: . ،)Kت اﺱ,: اS*+ , )+وDEرة اF ا.b ﺕ،٢٠٠٦ S زید هﺵ،ی .Q) اﺹ: ،?دc7دارة واE) ا, آ،رة9J d eوﺡ) دآراLأ ١٠ ص، هةO ا،J) اﺏ\ ﺱKD ،)+وDEرة اF ا،٢٠٠٤, أآم، اهبTK " دارN++O اVc ـ ا++E اK )+وDEرة اF"ا،٢٠٠٤ ،T و، يTی1ا .١١ ص، ردن0 اG وازی9J, iهJا T) اﺵKD ، "د:ﺏ0ق وا-k) ا+وDEرة اF" ا٢٠٠٣ ،N, j اTK ،Fا(ی .١ ص، ایض،) أو:KL ،9J, ، )داریEم ا,:, )" أآدی) ادات+وDEرة اF" ا، ٢٠٠١ ،يT ﺡ، S*: اTK .٩ ص، هةOا .١ .٢ .٣ .٤ .٥ .٦ .٧ .٨ .٩ MﺝX ا7ااﺝ 1. Laudon, Kenneth C.; Guercio Traver, Carol (2014). E-commerce. business. technology. society. 10th edition. Pearson. ISBN 978-013302444-9. 2. Farzaneh, M. K. (2014)." Evaluation of Use of ERP in E-commerce: Methods and Strategies" . Islamic Azad University, Research Journal of Applied Sciences, Engineering and Technology Vol 7- No(20): P. 4171-4174. 3. Bhardwaj ,A. , . (2013). Transforming Business: Integrating ERP with E-Business. International Journal of Advanced Research in Computer Science and Software Engineering , India , Vol 3, Issue 7 , 653-656. 4. Ahmad, M. A. (2013). "Effect of E-Commerce on Accounting Information System, Computerization Process and Cost Productivity". American Journal of Computer Technology and Application, Vol 1 - No(1),P. 01-06. - ٢٤ - 5. Spremić, M., Jaković, B., & Načinović, I. (2013) "The impact of the Enterprise Resource Planning Systems On Company’s E-business Efficiency ". The Journal of adhrican Business Review , Vol 2 No 1 , p 276-282 . 6. El Shennawy N., 2013 , "E-commerce Challenges and opportunities in Egypt" ,Information Center Director, Ministry of Communication & Information technology . 7. Salehi, F., Abdollahbeigi, B., Langroudi, A. C., & Salehi, F. (2012). "The Impact of Website Information Convenience on E-commerce Success of Companies". Procedia-Social and Behavioral Sciences, Vol 57, P. 381-387. 8. Mukhopadhyay, D., & Mishra, S. (2011). Strategic Issues For A Successful E-Commerce. arXiv preprint arXiv:1102.0706. 9. Hall J. A. (2011) , " Accounting Information Systems ", Chapter 11 : (Enterprise Resource Planning Systems) , p. 490. 10. Kumar, P., & Thapliyal, M. P. (2010). Integration of E-Business with ERP Systems. International Journal of Engineering Science and Technology, 2(5), 768-772. 11. Velmurugan, M. S. (2009). Security and trust in e-Business: Problems and prospects. International journal of electronic business management, Vol 7 -No (3), 151-158. 12. Kong , Z. , Wang, D., & Zhang, J. (2008). "A Strategic Framework for Enterprise Information Integration of ERP and E-Commerce". In Research and Practical Issues of Enterprise Information Systems II (pp. 701-705). Springer US. 13. Heydenrych, G. J., & Cloete, E. (2007) . " ERP transition to ecommerce: training for a new methodology ". In Proc. of the 2007 Computer Science and IT Education Conference. p. 323-334. 14. She, W., & Thuraisingham, B. (2007). Security for enterprise resource planning systems. Information Systems Security, Vol 16 No (3), 152-163. 15. Alwabel, S. A., Zairi, M., & Gunasekaran, A. (2006). The Evolution of ERP and its Relationship with E-business. International Journal of Enterprise Information Systems (IJEIS), Vol 2 No4, 58-76. 16. Ash, C. & Burn, J. , (2005)." A dynamic model of e-business strategies for ERP enabled organizations". Industrial Management & Data Systems, Vol 105-No (8), P. 1084-1095. 17. Bystrom, K. & Hansen, P. (2005). Conceptual framework for tasks in information studies. Journal of the American Society for Information Science and Technology, 50(10), 1050-1061.18. Frank , L., (2004). "Architecture for integration of distributed ERP systems and e-commerce systems", Industrial Management & Data Systems, Vol. 104 Iss: 5, p.418 – 429. 19. Luttighuis, P. O., & Biemans, F. (2000)." ERP in the E-Commerce Era". Telematics Institute, The Netherlands. : او7ااﺝ )+وDEرة اFﺵ ا/ – )وTرة اF') اO+ http://www.tpegypt.gov.eg/Arabic/Default.aspx 2. ٢٠١٤ ا1- )DKریﺵO ﺕReports 2013-2014 VisaNethttp://www.visamiddleeast.com/ 3. )+وDEرة اFﺵ ا/ – )وTرة اF') اO+ http://www.tpegypt.gov.eg/Arabic/Default.aspx 1. - ٢٥ -
© Copyright 2026 Paperzz