Abdulrahman Atllah Alharbi
This study aims to determine the impact of electronic commerce on the accounting information system in Saudi commercial banks this study analyses the data collected from 11 banks listed under the Saudi stock exchange (Tadawul). This study relies on an applied study to test hypotheses upon Saudi commercial banks, in order to identify the impact of e-commerce on the effectiveness of accounting information system in Saudi Commercial Banks. The study employs a design questionnaire, which will be distributed to financial managers and employees in the financial sector in accounting departments in Saudi commercial banks that are listed on the stock market. Following the completion of questionnaires by participants, statistical software (SPSS) was used to conduct statistical analyses. Based on these insights and observations, the research study proposes that the commercial banks in Saudi Arabia adopt progressive managerial practices that facilitate the effective usage of AIS in the context of e-commerce. These managerial practices include learning and development programmes to address the lack of adequate IT skills, knowledge of systems, and confidence in the usage of such systems for extended benefits. True potentials of the AIS in Saudi commercial banks can only be realised through improved understanding of system goals, operational requirements and adapting the applied accounting standards to meet the requirements of online banking.