The Impact of Electronic Money Use on the Quality of Accounting

  • Abdelwhab Mahmoud Jadaan Rawashdeh Zarqa University
Keywords: international means o f payment, electronic payment systems, electronic money, accounting methods o f electronic money, payment systems


The definition o f the term “electronic m oney” was analyzed. The use o f electronic money in the context o f its consideration in international accounting was studied. The basic theoretical andpractical issues, which arise in accounting while displaying operations o f the presence and movement o f electronic money, were revealed. The priority areas to improve the methods o f accounting payment transactions between counterparties when using electronic money were identified. The impact o f electronic money on the quality o f international accounting was outlined.


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How to Cite
Jadaan Rawashdeh, A. M. (2017). The Impact of Electronic Money Use on the Quality of Accounting. Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, (1-2), 40-45.