Application Programming Interface (API) And Management of Web-Based Accounting Information System (AIS): Security of Transaction Processing System, General Ledger and Financial Reporting System

IF 3 Q2 BUSINESS, FINANCE

Journal of Public Budgeting, Accounting and Financial Management Pub Date : 2023-09-12 DOI:10.56201/jafm.v9.no6.2023.pg1.18

Olubunmi Omotayo Efuntade, Alani Olusegun Efuntade

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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

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基于web的会计信息系统(AIS)的应用程序编程接口(API)与管理:交易处理系统、总账和财务报告系统的安全

本文从应用程序编程接口(API)、会计信息系统管理、交易处理系统安全、总账和财务报告系统等方面进行了探索性研究。应用程序编程接口(API)使企业能够将其应用程序的数据和功能提供给外部第三方开发人员、商业合作伙伴和自己组织内的内部部门。使用已定义的接口使服务和产品能够相互交互，并从彼此的信息和特性中获益。开发人员使用接口与其他软件和服务进行交互;他们不需要了解API是如何开发的，软件的最终用户也不需要了解。简而言之，API是服务于主软件的应用程序片段之间的契约，一旦集成到主应用程序的源代码中。这些应用程序用它们都能理解的语言相互通信，如果需要的话还可以通过网络进行通信。顾名思义，api是程序之间的接口。接口通常在软件开发人员和软件开发人员的应用程序之间。基本上，API允许一个软件访问另一个软件的某些功能。在信息系统的发展过程中，信息系统的发展和运行是基于网络的，这样就可以通过一个在线的计算机网络进行访问。对于许多公司来说，Web应用程序已经变得复杂和重要，特别是在与AIS等领域结合使用时。所有AIS系统的事务数据将存储在数据库管理系统中，并在有查询数据请求时使用。根据国际财务报告准则(IFRS)的文件，一个适当的会计制度必须至少包括以下几个方面(IFRS标准要求):财务状况表、现金流量表。基于web的AIS应用程序进行记录、分组、处理

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Public Budgeting, Accounting and Financial Management Social Sciences-Public Administration

CiteScore

7.80

自引率

19.40%

发文量

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.).