COMPARATIVE ANALYSIS OF TRADE THROUGH ONLINE AND STATIONARY STORES

Abstract

E-commerce is a method of doing business by using web services (the internet), telephony, electronic addresses. The article is intended for theoreticians and practicing accountants, because in addition to the development of the theoretical basis, the aim is to identify practical solutions in order to solve the problematic accounting aspects related to ecommerce. The importance of the investigated subject imposes the necessity of an in-depth comparative analysis of the activity of online stores that involve an element of “virtuality” versus traditional stores that require a physical location. The research methodology involves both general and specific approaches, such as: analytical method, webographic analysis, the synthesis method, the comparison method, the systemic method and other research methods. In the following, an attempt will be made to identify the similarities and differences between stationary trade units and online stores in terms of both practical and theoretical aspects.

Keywords

• online store
• stationary store
• home delivery
• trade notice