AIS Design based on Service - Oriented Architecture SOA

In view of current IT integration development of SOA, this paper examines AIS design based on SOA, including information sources collection, accounting business process integration and real-time financial reports. The main objective of this exploratory paper is to facilitate AIS research combing the Web Service, which is often ignored in accounting and computer research. It provides a conceptual framework that clarifies the interdependency between SOA and AIS, and also presents the major SOA functions in different areas of AIS

• Yan-Fang Niu

• AIS
• SOA
• Web Service

[1] G Sorter, "AnÔÇÿEvents-approach to Basic Accounting Theory," The
Accounting Review, vol.44,no1.pp:12-19,1969.
[2] William E. McCarthy, " The Rea Accounting Model: A Generalized Framework for Accounting Systems in a Shared Data Environment," The Accounting Review, vol.57,no.3,pp: 554-78,1982.
[3] Tomas H. Davenport, "Putting the Enterprise into the Enterprise System," Harvard Business Review, vol.76,no.4: 121-32,1998.
[4] Ronald F. Premuroso, and Somnath Bhattacharya, "Do Early and Voluntary Filers of Financial Information in Xbrl Format Signal Superior
Corporate Governance and Operating Performance?," International
Journal of Accounting Information Systems, vol.9,no.1,pp: 1-20,2008.
[5] Miklos A. Vasarhelyi, and Michael G. Alles, "The "Now" Economy and the Traditional Accounting Reporting Model: Opportunities and
Challenges for Ais Research," International Journal of Accounting Information Systems, vol.9 ,no.4, pp: 227-39, 2008.