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전자상거래 인증서비스에 관한 연구

원문정보

A Study on the Electronic Commerce Assurance Service

김정찬, 김태수, 장석오

피인용수 : 0(자료제공 : 네이버학술정보)

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

저자정보

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

참고문헌

자료제공 : 네이버학술정보

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