TY - JFULL AU - Haya Y Alobaid PY - 2016/6/ TI - Accounting Information Systems of Kuwaiti Companies: Obstacles and Barriers T2 - International Journal of Economics and Management Engineering SP - 1426 EP - 1430 VL - 10 SN - 1307-6892 UR - https://publications.waset.org/pdf/10005058 PU - World Academy of Science, Engineering and Technology NX - Open Science Index 113, 2016 N2 - The aim of this paper is to identify and discuss the obstacles to the ability of the accounting information systems of Kuwaiti companies to deal with electronic commerce, and then to propose appropriate solutions to overcome the barriers. The study revealed a remarkable decrease in external auditors who have professional certification. The results also showed an agreement regarding the accounting systems and the ability to deal with e-commerce, with a different degree of importance, despite the presence of obstacles to the ability of accounting systems in dealing with different companies. ER -