Rapid technological developments and the impact that technology has had in the way of doing business by accelerating the development of electronic commerce is not yet reflected significantly in Albania. Until 2008, Albanian trade was based only on the traditional method of trade with mandatory physical presence of the parties participating in trade agreements. The economic crisis led many businesses trying to apply virtual method of trade but the lack of security led to the failure of many of these initiatives. The purpose of this book is to examine empirically the role that can play in the Albanian reality the accountants to provide security for the successful development of electronic commerce by businesses in Albania, based on the influence of two factors: trust service delivery and fulfillment of fiscal legislation. However, study results have indicated that accounting professionals are not yet ready to provide security for trade conducted through virtual networks and training is urgently needed in order to certify their positive impact on the success of the virtual model of trade in Albania.