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Abstract E-commerce is a critical instrument in boosting economic growth in developing countries. Several small and medium-sized enterprises (SMEs) in Jordan implement accounting information systems (AISs) which are affected by several factors and affect the performance of e-commerce enterprises. This study aims to investigate the impact of accounting systems and processes on the performance of e-commerce business in Jordan through conducting an overview on the performance of three major e-commerce enterprises namely Amazon, Mumzworld.com and E bay.com. The current study analyses the financial performance, market penetration rate and customer satisfaction rate of these three enterprises. The researchers used a descriptive research design and the quantitative data collection method to examine the factors influencing the performance of e-commerce sectors. Findings demonstrated that the accounting and monetary performance of Jordan’s e-commerce sector are competitively low due to a lack of financial support from the government, the lack of internet usage rate and the several disruptions e-commerce organizations facing to make a profit in the Jordanian market. The study recommended improving the financial and internet infrastructure in Jordan.
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