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ACCOUNTING AND ITS IMPACT ON E-COMMERCE IN JORDAN
1NAHED HABIS ALRAWASHEDH, 2BILAL ZURAIQAT, 3ALMONTASER
ABDALLAH and 4MAHMOOD ABUSHAREAH
1, 2, 3, 4 Amman Arab University. Email: 1nahed.habis@aau.edu.jo
ABSTRACT
E-commerce is a critical instrument in boosting economic growth in developing countries. Several small and
medium-sized enterprises (SMEs) in Jordan implement accounting information systems (AISs) which are affected
by several factors and affect the performance of e-commerce enterprises. This study aims to investigate the impact
of accounting systems and processes on the performance of e-commerce business in Jordan through conducting
an overview on the performance of three major e-commerce enterprises namely Amazon, Mumzworld.com and E
bay.com. The current study analyses the financial performance, market penetration rate and customer satisfaction
rate of these three enterprises. The researchers used a descriptive research design and the quantitative data
collection method to examine the factors influencing the performance of e-commerce sectors. Findings
demonstrated that the accounting and monetary performance of Jordan’s e-commerce sector are competitively
low due to a lack of financial support from the government, the lack of internet usage rate and the several
disruptions e-commerce organizations facing to make a profit in the Jordanian market. The study recommended
improving the financial and internet infrastructure in Jordan.
Keywords: Accounting, e-commerce, Jordan, financial information, SME
INTRODUCTION
E-commerce is a technology that allows companies to track their customers’ choices in a
clicking pattern. This technology helps accountants in providing meaningful details that allow
the true cost of the product to fund. Advertising expenses also match directly for the product
sold. E-commerce accounting refers to analysing, reporting, collecting, and organizing
financial data which is related to business transactions in an e-commerce business. Where
financial information in e-commerce is the procedure that can build a valuable foundation for
making future decisions for the business. E-commerce can save time, and the online payment
method for shopping is also quite simple. For the establishment of the business process, several
developing countries, such as Jordan, adopt the e-commerce method. In Jordan, Small-medium
enterprises (SMEs) provide good job opportunities and also plays a critical role in economic
growth. Actually, 98.6% of the firms in Jordan focus on SMEs participation through online e-
commerce and introducing the new digital economy (Al-Dalabih, 2018). The “Accounting
Information system” is commonly used in these SMEs companies. The constant growth of e-
commerce business has changed the profit picture as well as cost for worldwide companies.
However, the negative impact of e-commerce is considered a threat to the "security of
consumers”.
Concept of accounting and its benefits
Accounting is the process of analysing, summarizing, reporting, and recording the
financial transaction recorded which is related to the business (Bayed, 2019). It deals with
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law requirements along with standards satisfactory for the employees, investors, and
stakeholders. It includes four major parts, namely, materiality, full disclosure, conservatism,
and consistency. Accounting also has three elements which are capital, liability, and assets.
Accounting has many benefits for SMEs business such as maintaining the business record
for the organization which provides any information for related parties. Also, the preparation
of the financial statement of a business helps in decision making, providing evidence
collection regarding any legal matters, comparison of provision results from the current
situation, and information regarding related parties for the business. Financial reporting is also
useful for the business as it provides information about the financial condition of the
organization.
Accounting information system helps the SMEs business in Jordan in the decision-making
process, future growth, economic growth, and future scope of the organization in the
competitive market. It plays an important role in running a business because it identifies
expenditure and tracks income and also provides financial information regarding any
business decision in the financial year. The function of the accounting concept is to prepare a
budget, evaluation regarding employees' performance, controlling of the financial policy,
prevention regarding fraud and error along with analysis the interest of parties (El-dalabeeh,
2019). An accounting process is a helpful tool for the business because it provides proper
information regarding the financial condition of the organization and identifies tracking their
customers regarding their choice in a clicking pattern. Accounting information system
included in the SMEs manufacturing business in Jordan. The study reflects that the steady
growth of the organization is also an important part regarding accounting benefits for the SMEs
organization in Jordan.
Al-Khatib (2019) sees that accounting helps the maintenance of the business record, the
taxation matter, evidence regarding legal matters. Accounting also plays an important role
in providing information about the financial transactions of the business. However, providing
information helps in enhancing the business growth along with the development of the
business. The study reflects the financial strategies of a SMEs business in Jordan which is
affected by the accounting process. Business valuation is also helpful for the business.
Accounting information affects the administrative decision for the adoption of the accounting
information system. Accounting's main goal is financial performance, cash flow, and
financial transactions (Ambush, 2019). This technology as well as information also helps
accountants for providing meaningful details that allow the true cost of the product to fund.
Advertising expenses also match directly for the product sold. The main purpose of accounting
is to report and accumulate the financial performance, financial position, and cash flow of
the business. The accounting report indicates that the financial position of the business is strong
or not in the competitive market. Security issues are the major factor in the online business for
buying and product. Customers' security regarding their details and security regarding online
purchase of the product is also taken into consideration. Analysis along with tracking of the
customers in larger markets is also the important part for gaining revenue for the business in
an ascertain period. E-commerce strategies indicate the tactics regarding the sale of the product
in the competitive market. Internet advertising for a business is an important part of e-
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commerce for the future growth of the organization. Business strategies based on consumer
search, brand value, trends, and knowledge about the market indicate long-term ideas.
The impact of e-commerce in Jordan
The impact of e-commerce SMEs business in Jordan indicates the implementation of the
technology that allows companies for tracking customer behaviour as per their choice.
Advertising expenses also match directly for the product sold. E-commerce processes directly
affect the economic background of the company. Encouraging innovation and increasing
productivity boosted the economy by the impact of e-commerce. E-commerce creates job
opportunities for developing countries such as Jordan. In Jordan, Small-medium enterprises
(SMEs) are responsible for job creation along with economic growth for the country, 98.9%
of the firms in Jordan focus on SMEs participation through online e-commerce (Hertati, 2021).
The advantages regarding e-commerce processes for the business such as cost reduction,
flexibility for the customers, price as well as product comparison, market demand, fastest
response for the buyers indicates the important part. E-commerce provides the business
ability to reach out to more customers for traditional retail.
E-commerce indicates the fastest-growing process in the retail market reflected in the SMEs
business in Jordan. E-commerce helps reduce the cost of the product. For many SMEs business
in Jordan, a perspective of the client indicates that the customer base for reaching out to many
customers is also taken into consideration. Company product development is an important part
of the growth of the business in the competitive market. E-commerce indicates more
opportunities for the sale of the company's product as per the customer choice are also an
important part. E-commerce provides online education, job opportunities are an important
part of the growth of the business (Al-ghananeem, 2021).
E-commerce is so successful because it delivers to customers reliably for the new customer
as per their demand. The study reflects enhancing the revenue of the business as per the
business online customer base. E-commerce also provides comfort with the consumers buying
any product online. E-commerce helps for the business growth along with adopting new
technologies and improvement of the internet connectivity, security of the personal details
and payments. This study indicates that the steady growth of the business by e-commerce also
changed the profit picture as well as cost for worldwide companies. The negative impact of e-
commerce is the threat regarding the "security of consumers" for their details. Many SMEs in
Jordan adopt the e-commerce process for increasing their performance and profitability
included in the decision-making process. In my opinion, E-commerce is Jordan playing an
important role in 2017. In Jordan, e-commerce sales were estimated at US$ 662 million along
popular websites of e-commerce is semiramispastries.com, markavip.com, and
mansoura.com (Amoush, 2019). E-commerce is also effective for the forms regarding the
increasing revenue and productivity of the business. There are also negative impacts reflected
in the business. The study indicates that the adoption of the e-commerce process is helpful for
the business regarding the growth of the organization.
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The adoption of the new technologies increases productivity along with the sale of the product,
also an effective part of this process. The future scope of e-commerce also has huge potential
regarding growth in promotion and sales. E-commerce (electronic commerce) indicates the
factors such as electronic network, selling of services as well as goods, and primarily
internet. E-commerce is unique because it has two ways of communication among
merchants and consumers (Al-Khatib, 2019). Technology is an important factor in e-
commerce for the adoption of the process. Developing countries such as Jordan adopt the e-
commerce procedure for the establishment of the business process. Customer personal
information security is the important factor included in the e-commerce process. E-commerce
is an important platform in marketing production and advertising around the world. In my
opinion, for success in the competitive market and ensure the financial position of the business
by the adoption of the e-commerce process.
Current monetary structure of Jordan
Jordan is a developing country with a small economy and low capital income and a high rate
of employment. The GDP growth rate in Jordan was 1.9% in 2021 indicates recent economic
conditions. The unemployment rate was 18.3% and 19% in 2017 and 2019 also the rate
increased in the year 2020 when the pandemic affected the economic condition, the
unemployment rate is 24.7%(Al-Khatib, 2019). The employment rate has been so high in
recent years. The account information system (AIS) is the structure of the SMEs business in
Jordan. AIS structure is used for managing, collecting, and process of the financial data for the
business. Financial statement analyses budget, and examines the financial record of the
business.
The important part of the AIS system is a recording of the financial data of the business and
indicates the accounting process for maintaining the proper record. The threat regarding AIS
is a security of the accounting system reflected in firms such as employees' ignorance, hacker
virus, data theft, and social engineering (Ambush, 2017). The study indicates that the current
monetary structure is in the developing phase in current years. In my opinion, financial
reporting is also useful for the business regarding providing information along with indicating
the financial condition of the organization. Accounting concepts also deal with law
requirements along with standards satisfactory for the employees, investors, and stakeholders
are taken into consideration. E-commerce and Accountability are the important factors for
developing the infrastructure for the company. Strong internet connection, development for
adoption of the e-commerce process is also helpful for the future growth of the business. Jordan
is the most developed country in the world. Adoption of the new e-commerce system is always
difficult for the country. Effect full adoption of the e-commerce process can increase the
business productivity and sales, also beneficial for the business. Performance is the key factor
for gaining profit in the competitive market also the important factor.
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Negative factors impacting the economic condition in Jordan
Jordan recovered from the covid-19 pandemic and also increased the growth of the economic
condition. During 2020 the rate of real GDP growth record 1.6% were in 2021, it decreased
to 0.3%. The employment growth in recent years was 23.4% per annum (Al-ghananeem,
2021). The World Bank partners with the Matrix government for a five-year agreement for
development in various sectors, business environment, and promoting programs also taken into
consideration. Jordan also has faced issues regarding structural challenges for developing these
areas. The unemployment rate was 48.1% along with women's labour participation was 14%
in recent years. Recently the most impactful factor is our break of the COVID-19 pandemic
is the negative impact effect on the economic condition of Jordan. The pandemic reduced the
economic growth of the country. Income tax also affects the long-term growth of GDP. The
tax rate can encourage individuals to invest, save and work.
Technological progress is the important factor that also indicates the negative impact on the
economic condition of Jordan. Technological progress raises productivity and positive growth
of the business in the competitive market. The negative effects indicate the negative impact
such as healthy challenges and creative destruction increased population also taken into
consideration. Jordan has the “free-market driven economy" along with economic policy and
approach by the private sector. The sector contributes 67.6% of the total GDP. Disadvantages
for the economic condition are low quality of the goods, lack regarding individual initiative
along with making decision bureaucracy (Al-Khatib, 2019). The risk factors indicate the
currency cries and risk regarding banking increased cash flow indicates that the financial
condition of the country is weak. Economic freedom of Jordan is 64.5, 69th freest 2021 index
as per overall economy. Developing countries rely on foreign investment regarding the
economic growth of the business. In my opinion, a weak economy indicates the lowest rate of
GDP of the selected country along with the financial condition of the country also taken into
consideration. The economic condition indicates the GDP rate of the country whether the
country is financially stable or not. Adoption of the e-commerce process is also helpful for the
future growth of the business. Therefore, this study aimed to investigate the impact of the
accounting process on the performance of e-commerce in Jordan.
METHODS AND MATERIALS
Data collection
The selection of research instruments is one of the most crucial parts in the conduction of
credible and reliable research. This research has incorporated a positive philosophy to
determine the importance of accounting in improving the performance of the E-commerce
sector in Jordan. This strategy has assisted in understanding the reliability of the collected data.
The current study has also applied the deductive approach to assess the relationship between
the financial status and the performance of the e-commerce sector. The descriptive approach
was also utilised as it can assist an analyst to mitigate the purpose of a study through developing
effective theories and hypotheses of the research.
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Furthermore, the study has implied a secondary quantitative data collection method to analyze
the factors which are influencing the performance of E-commerce sectors in Jordan. And to
collect data from authentic websites and articles. The IBM SPSS software was used to analyse
the collected data as it can aid a researcher to perform regression, frequency and descriptive
tests (Purwanto et al. 2021). The inclusion of SPSS software has assisted the researcher to
generate regression, correlation and ANOVA values of the study which has imposed a positive
impact on the conduction of this study. On the other hand, the secondary sources of data have
been gathered from Google Scholar, ProQuest, verified articles, peer-reviewed journals and
annual reports of e-commerce industries from 2017 to 2021.
Sampling
The researchers reviewed several published articles analysing the e-commerce performance in
Jordan. And to understand the accounting process and e-commerce performance in Jordan, they
analysed the financial performance, market penetration rate and customer satisfaction rate of
three major e-commerce enterprises namely Amazon, Mumzworld.com and E bay.com.
RESULT AND DISCUSSION
The descriptive analysis method was used to analyse the collected data through using SPSS as
shown in Tables (1; 2; 3; 4; 5) below.
Table 1. Results of Statistics analysis
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The skewness value and kurtosis value of an SPSS analysis can aid in understanding the
reliability and validity of the research. As demonstrated in Table (1), the kurtosis value is -
1.913. According to (Purwanto et al., 2021), performing Kurtosis analysis can aid a researcher
to measure the reliability among the dependent and independent variables of research.
However, due to the lack of data during the pandemic of Covid 19, the researchers could not
find authentic data regarding the purpose of this study. Therefore, the kurtosis value of this
study reached (-1.913) indicating an unreliable result. To prove the reliability of research the
kurtosis value should be above 1.00. The values of massive kurtosis can be either negative or
positive.
However, when the value of a massive kurtosis is negative, the distribution is known as
platykurtic. A negative value indicates a distribution that is more peaked than normal.
Therefore, it can simply declare that due to lack of data during the pandemic of Covid 19 the
kurtosis value of this study has faced a negative format of impact.
The skewness value of this research reached (.791) which indicates the distribution of data is
monetary skewed. As mentioned by (Morselli, 2017), if the skewness value comes within -0.5
and 0.5, then it can be determined that the distribution of the data has proceeded systematically.
As mentioned before the researcher could not gather sufficient data regarding the research topic
due to the pandemic of Covid 19. As a result, the skewness value of this study has come (.791)
which indicates the distribution of data is highly skewed.
Table 2: Results of the correlation test
Market penetration rate
Global rank
Market
penetration rate
Pearson Correlation
1
-685
Sig. (2-tailed)
-1.33
N
6
6
Global rank
Pearson Correlation
-.685
1
Sig. (2-tailed)
.133
N
6
6
As demonstrated in Table (2), the correlation value of the study is -.685, indicating that the
collected data has a low correlation with their variables. In addition, the sigma value of
correlation was .133 which is also lower than the standard rate of variation. The purpose of this
study is to represent a significant viewpoint regarding the impact of the e-commerce sector on
the enhancement of Jordan's economy. However, the results of the correlation test revealed that
various E-commerce sectors in Jordan have experienced a negative influence on their
operational efficiency due to a lack of market penetration.
And as a result, the performance of the E-commerce sector in the present financial
infrastructure in Jordan has been disrupted.
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Table 3: Results of ANOVA Analysis
Model
Sum of squares
Df
Mean Square
F
Sig
1
Regression
4315.571
2
2157.785
13.834
.031 b
Residual
467.929
3
155.976
Total
4783.500
5
As shown in figure number 5, the sig value of the research is .031. According to (Purwanto et
al, 2020), if the sig value of a study was within 0.5 to 1.0, then the research is reliable. Several
researchers have stated that the ANOVA test in SPSS analysis can be utilized to examine the
differences among the mean values of the dependent variables which are connected with the
independent variables. Due to a lack of data regarding the purpose of this study during the
pandemic of Covid 19 the researcher could not gather sufficient data which can be utilized to
improve the outcome of this study. In this study, the sum square value has come to 4783.500.
The Mean square value was around 155.976 which highly indicate that the data of this study
differ from each variable. Therefore, it can be simply defined that the financial infrastructure
of Jordan is not adequate for the E-commerce sectors to improve their monetary performances.
Table 4: The results of coefficients a
Unstandardized coefficients
standardized coefficients
B
Std. Error
Beta
T
sig
1
Constant
-113.799
51.504
-2.210
.114
Customer satisfaction rate
2.411
.662
.790
3.644
.036
Global rank
-.005
.005
-.247
-1.139
.337
The coefficient test of an SPSS analysis supports an analyser to understand the reliability of
the collected data. In this scenario, the coefficient analysis has been performed to analyse the
financial infrastructure in Jordan to support the accounting process of E-Commerce sector.
Presently, during the pandemic of Covid 19, the researchers could not gather sufficient data
regarding the performance of E-Commerce sectors in Jordan. They conducted a coefficient test
to obtain a holistic view regarding the research subject. Through performing the coefficient
analysis, the researcher identified the coefficient std, error and standardized coefficients beta.
As shown in Table (4), the unstandardized value reached (-0.005), the value of coefficient Error
was (-0.005). The researchers attributed this result to the lack of data which may enable the
researcher to justify the relationship between the research variable. In the novel pandemic
(Covid-19) the data regarding the monetary performance of E-Commerce sectors was also not
available over any websites. In addition, according to Tran (2021), 68% of the internet
penetration rate in Jordan is really low. E-commerce sectors rely on the internet penetration
rate of a country. Therefore, the lack of internet penetration rates in the e-commerce sector of
Jordan has imposed a negative impact on e-commerce enterprises monetary or financial
performance. Nevertheless, the researcher has also performed a frequency test to determine the
financial and accountability infrastructure of the e-commerce sector of Jordan’s e-commerce
sectors. For a better understanding of the importance of the financial infrastructure of a country
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to enhance the performance of E-Commerce sectors the result of the frequency Test are
presented in Table (5):
Table 5: Results of the frequency test
Net revenue in
m$(Mumzworld)
Net revenue
(Amazon)
Net revenue
(E bay)
N
Valid
2
2
2
Missing
0
0
0
Mean
32.55000000
124250.00
2735.00
Median
32.55000000
124250.00
2735.00
Mode
26.8000000a
26900a
2670a
Std. Deviation
8.131727984
137673.690
91.924
Minimum
26.80000000
26900
2670
Maximum
38.30000000
221600
2800
The result of Frequency tests has assisted the researcher in critically assessing the variables of
this research through performing a descriptive frequency test of the dependent and independent
variables. On the other hand, through the incorporation of frequency tests the researcher has
gathered the information regarding the mean, median, mode and std. Deviation of the research
topic. In this study, the mean value was (32.55000000) indicating that the research is not
reliable. According to (Ong et al., 2017), if the median value of research is higher than 1 then
it indicates that the researcher needs to obtain more data to generate a valid outcome of the
research. As demonstrated before due to the pandemic of covid 19 the researcher couldn't
gather sufficient data regarding the conduction of this study. Lack of availability of internet
service limited the researchers’ accessibility to the required information from secondary
sources of data. As a result, that bias imposes a negative impact on the SPSS analysis of this
study. The E-Commerce sector is one of the most essential business aspects of a country that
can assist an organization to enhance its monetary performance. However, to establish a robust
e-commerce sector a country must develop their internet service as well as the financial
infrastructure of the country. Bhatti et al. (2020) reported that the inclusion of these approaches
is one of the most essential elements of the development process of an E-commerce industry.
Boysen et al. (2019) claimed that being a developing country in Middle East Asia as Jordan, it
is difficult to enhance the financial infrastructure through the enhancement of GDP. However,
the inclusion of the E-commerce sector has assisted such developing countries to enhance their
financial condition through creating opportunities to reduce the unemployment rate of the
organization. However, the implantation of developed technology can aid Jordan to introduce
E-commerce business to improve the financial performance of the country. On the other hand,
the market penetration rate of E-commerce sectors in Jordan is also lower than other developing
countries in the Middle East. Therefore, to promote the business of the E-commerce industry
Jordan must promote the beneficial factors of the e-commerce industry that will aid the
consumers to understand the importance of the E-commerce industry. Furthermore, lack of
internet feasibility is also one of the key challenges for the development of the E-commerce
industry in Jordan. Therefore, to support the development process of the ecommerce industry
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Jordan needs to improve their internet feasibility. As a result, that will aid Jordan to influence
the accountability and financial performance of E-commerce industries.
CONCLUSION
The current research sought to shed a light on the importance of accounting on the improvement
of Jordan’s E-Commerce sectors. Findings demonstrated that lack of data on this topic has
resulted in the failure to provide a valid outcome. However, through analysing the other factors
of this study it was found that the accounting and financial performance of Jordan’s ecommerce
sector are competitively low due to a lack of financial support from the government. In addition
to the lack of internet usage rate in Jordan, the e-commerce organizations are also facing several
disruptions to make a profit in the marketplace of Jordan. Therefore, we conclude that Jordan
needs to improve its financial and internet infrastructure to enhance the development of
Jordan's e-commerce industry. However, the inclusion of an accounting process can also enable
an E-commerce industry to prepare a budget and timeframe which will be beneficial for the
enhancement of the E-commerce industry. Therefore, it can be easily concluded that the
accounting system has a positive impact on the efficiency of E-commerce industries.
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