...R.D. de Swardt; R. Oberholzer E‐commerce has changed the way in which business is conducted. One instance of this is that it has made the digitisation of products possible. This shift has severe implications for traditional consumption taxes, which were developed under the premise of a physical...

...‐business e‐commerce Risk Internal control B2B suppliers: Addressing the repudiation of orders in an open account system R Butler Department of Accountancy University of Stellenbosch Abstract Suppliers suffer losses when customers repudiate B2B order transactions in open account systems. Appropriate...