Application Programming Interface (API) And Management of Web-Based Accounting Information System (AIS): Security of Transaction Processing System, General Ledger and Financial Reporting System
{"title":"Application Programming Interface (API) And Management of Web-Based Accounting Information System (AIS): Security of Transaction Processing System, General Ledger and Financial Reporting System","authors":"Olubunmi Omotayo Efuntade, Alani Olusegun Efuntade","doi":"10.56201/jafm.v9.no6.2023.pg1.18","DOIUrl":null,"url":null,"abstract":"The paper present exploratory research on application programming interface (API), management of accounting information system, security of transaction processing system, general ledger and financial reporting system. An application programming interface, or API, enables businesses to make the data and functionality of their applications available to external third-party developers, commercial partners, and internal departments inside their own organizations. Using a defined interface enables services and products to interact with one another and benefit from each other's information and features. The interface is used by developers to interact with other software and services; they are not required to understand how an API is developed, and neither are the software’s end-users. In short, an API is a contract between pieces of applications serving the main software once integrated into the source code of the main application. These pieces of applications communicate with each other in the language they both understand and over a network if needed. As the name implies, APIs serve as interfaces between programs. The interface is usually between a software developer and software developer’s application. Basically, the API allows one software to access some functionalities of another software. In its development, information systems develop and run well using a web-base so that it can be reached via an online computer network. Web applications have become complex and important for many companies, especially when combined with areas such as AIS. All AIS transaction data will be stored in the database management system and will be used if there is a query data request. Based on the IFRS (International Financial Reporting Standard) document, a proper accounting system must at least include the following aspects (IFRS Standard Requirements): Financial position statement, cash flows statement. Web-based AIS application for recording, grouping, processing","PeriodicalId":53178,"journal":{"name":"Journal of Public Budgeting, Accounting and Financial Management","volume":null,"pages":null},"PeriodicalIF":3.0000,"publicationDate":"2023-09-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Public Budgeting, Accounting and Financial Management","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.56201/jafm.v9.no6.2023.pg1.18","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 1
Abstract
The paper present exploratory research on application programming interface (API), management of accounting information system, security of transaction processing system, general ledger and financial reporting system. An application programming interface, or API, enables businesses to make the data and functionality of their applications available to external third-party developers, commercial partners, and internal departments inside their own organizations. Using a defined interface enables services and products to interact with one another and benefit from each other's information and features. The interface is used by developers to interact with other software and services; they are not required to understand how an API is developed, and neither are the software’s end-users. In short, an API is a contract between pieces of applications serving the main software once integrated into the source code of the main application. These pieces of applications communicate with each other in the language they both understand and over a network if needed. As the name implies, APIs serve as interfaces between programs. The interface is usually between a software developer and software developer’s application. Basically, the API allows one software to access some functionalities of another software. In its development, information systems develop and run well using a web-base so that it can be reached via an online computer network. Web applications have become complex and important for many companies, especially when combined with areas such as AIS. All AIS transaction data will be stored in the database management system and will be used if there is a query data request. Based on the IFRS (International Financial Reporting Standard) document, a proper accounting system must at least include the following aspects (IFRS Standard Requirements): Financial position statement, cash flows statement. Web-based AIS application for recording, grouping, processing
期刊介绍：
Published four times a year, the Journal of Public Budgeting, Accounting & Financial Management (JPBAFM) is an international refereed journal which aims at advancement and dissemination of research in the field of public budgeting, accounting, auditing, financial and performance management. The journal is committed to be an outlet for rigorous conceptual and empirical works aimed at challenging and innovating the field of accounting, management and governance in entities operating in the public sphere or public-private sphere (territorial government entities, universities, schools, hospitals as well as state-owned enterprises, hybrid organizations, public and private partnerships, non-profit organizations, NGOs, etc.).
京公网安备 11010802042870号
京ICP备2023020795号-1
分享
求助内容：
应助结果提醒方式：
扫码关注我们
