The Impact of E-Commerce and Auditing Process in Tourism and Hospitality Sector of Libya

Main Author: Dr. Almaz Sandybayev
Format: Article Journal
Bahasa: eng
Terbitan: , 2016
Subjects:
Online Access: https://zenodo.org/record/3530966
Daftar Isi:
  • The research mainly focuses on the impact of E-commerce to understand how much the phenomena of Ecommerce has changed the auditing process and how it affected on work load that is caused on the auditor’s work in the tourism and hospitality industry. Travelling and tourism is tremendously growing worldwide and Libya has a significant potential to develop it successfully. The empirical data was primarily collected from accounting companies working in Libya. Auditors, auditing managers, key aids auditors and accountants were targeted as a sample population. Both qualitative and quantitative data analysis methods are being applied in this research paper. The data is calculated utilizing SPSS 20. The results proved that electronic commerce plays important role on having an impact on the work of external auditors working in the accounting businesses throughout of Libya. The paper concludes that it has different affects on the auditors but in overall it has a significant impact on each of the business level strategic areas.