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Article type: Research Article
Authors: Ragothaman, Srinivasan; * | Davies, Thomas | Dykstra, DeVee
Affiliations: School of Business, University of South Dakota Vermillion, SD 57069, USA. Tel.: +1 605 677 6430; E-mail: sragotha@usd.edu; tdavies@usd.edu; ddykstra@usd.edu
Correspondence: [*] Corresponding author.
Abstract: The electronic commerce (e-commerce) revolution is changing the business processes dramatically. It permits new kinds of interactions among business firms, their customers and suppliers, as well as internally within the firms. E-commerce is shaking the foundations of many industries and is leading to new types of e-business models. The vast potential of this exciting way of doing business has led many universities to offer courses, options, majors, and even degrees in e-commerce. The objectives of this paper are to describe some of the legal issues that impact e-commerce activities and to explore their implications for the accounting profession. While both business-to-business e-commerce and business-to-consumer e-commerce are expanding at a brisk pace, laws dealing with e-commerce are lagging behind. This paper provides a brief overview of several legal issues that have emerged in the arena of e-commerce including the following: jurisdictional issues, web linking practices, intellectual property and copyrights, libel laws, sales and use tax issues, encryption regulation, privacy rights, domain name disputes, electronic agreements, and digital signatures. Implications of e-commerce related legal issues for the accounting profession and accounting students are also discussed.
Keywords: Electronic commerce, electronic business, legal issues
DOI: 10.3233/HSM-2000-19404
Journal: Human Systems Management, vol. 19, no. 4, pp. 245-254, 2000
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