الدفتر التجاري الالكتروني

Abstract

This thesis addressed the topic of the electronic commercial ledger as one of the manifestations of digital transformation in the commercial field, where reliance on electronic means has become a necessity imposed by technological development and the expansion of e-commerce. The study aimed to clarify the concept and characteristics of the electronic commercial ledger, explain its legal nature, and highlight its economic, commercial, and legal importance, in addition to examining its evidentiary value and the challenges related to its implementation. The study explained that the electronic commercial ledger represents a modern extension of the traditional commercial ledger; however, it relies on digital media and information systems for recording, storing, and processing commercial data. It is also characterized by speed, accuracy, ease of storage and retrieval, as well as data protection through encryption and backup systems. The thesis also discussed the differences between the electronic commercial ledger and the traditional ledger in terms of form, methods of storage and use, and legal evidentiary value. It demonstrated that legal recognition of the electronic ledger depends on the availability of technical and legal guarantees ensuring data integrity and protection against manipulation. Furthermore, the study emphasized the importance of the electronic commercial ledger in improving administrative and commercial management efficiency within institutions, reducing costs, and enhancing transparency and trust in commercial transactions, in addition to its role in supporting digital transformation and the digital economy. The thesis concluded that the electronic commercial ledger has become an essential legal and administrative tool in the modern commercial environment. However, its effectiveness requires the development of the legislative framework and the strengthening of technical protection measures to ensure its legal validity and achieve information security