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The research paper is directed to contemplatively evaluate the Impact of Electronic Commerce on the Accounting Information System, which is a case study on Oman Arab Banks Al-Arabi in Salalah. The researcher solicits the opinions of existing active users of Accounting Information System through appropriate statistical tools such as [SPSS & MS Excel 2010] to assess the impact of ecommerce on AIS. The result showed that most of the users of AIS have a view that electronic commerce can affect the AIS and helps Standard accounting methods to the control the risks. Most of the participants are aware of the role of AIS in ecommerce Keywords— Accounting Information System (AIS), ecommerce 1.INTRODUCTION Due to the rapid and spectacular developments that have accompanied with the use of e-commerce by many international companies in different countries. Ecommerce has make many other companies to prepare the necessary studies on how to enter the world of ecommerce, so that they can keep up with these developments and walk on its way to achieving its goals, as many companies earns benefits under e-commerce. On the other hand, the Accounting Information System (AIS) is one of the subsystems in the economic unit, consistig of several subsystems that work together in a coherent, coordinated and reciprocal manner, with the aim of providing historical, current and future information, financial and non-financial, to all those who are interested in the limit and in the interest of achieving its objectives. [1] The components of ecommerce: To say that you already have an e-commerce that has to come up with a set of data that we call the eight components of e-commerce but this does not mean that a small trader does not start unless he has the capacity to do it, but the small merchant must start from now, but in the graceful beginning that he tries out of during which the market without any huge costs and starts slowly to reach the big picture that we show here. Purpose of the project: This research aims at evaluating the impact of electronic commerce on the accounting information system through a case study on OAB’s Al-Arabi bank in

The Impact of Electronic Commerce on the Accounting Information System