The Web Integrated Prototype Architecture Linking with Intranet and Internet Resources: An Application for Knowledge Management Platform and Accounting System
Shanyan Huang*, Yichun Kuo, Chiayen Wu Department of Business Administration, National Dong Hwa University, #1 Sec. 2. Da Hsueh Rd., Shoufeng, Hualien 97401, Taiwan *Corresponding Author: jie18.rore28@msa.hinet.net ABSTRACT This paper exploits the integrated architecture through web service architecture (WSA) aiming the accounting system and the knowledge management platform (KMP) separately to demonstrate the web integrated prototype architecture (WIPA) feasibly. Utilizing Intranet and Internet resources are implemented to increase the efficiency and effectiveness for the KMP and the accounting system. The integrated architecture fit various scenarios that including application service provider (ASP), plug-and-play software or end-user systems when new services enter into the requirement of small and medium enterprises (SMEs). All scenarios should develop and design base on WSA that use of object-oriented technology. The results can promotes interaction to achieve the problems solving expeditiously and association strengthening between the IT and the accounting department. Keyword: Web Service, Knowledge Management, Accounting System, Integrated Architecture 1. Introduction E-business model provides a foundation stone that generated collaborative solutions through internet and intranet, to develop and deploy new information systems. Enterprises adopt e-business model that emergence of new and affordable information and communication technology (ICT), to face dynamic and complex circumstances. ICT can improve performance and enhance the reliability of management (Powell & Dent-Micallef, 1997; OECD, 2003), and offers a large range of innovative or improved mechanisms to build trust in e-business environments (Friedman et al., 2000). Application service provision (ASP) business model was one of most popular acronyms during the high of the dot.com era (IDC, 1999). ASP as a third wave of outsourcing and a new form of application outsourcing with the ability to manage and deliver application capabilities to multiple entities from data centers across a wide are network (Currie, 2000). But the functions of ASP model should fit the company size, Brodsky and Tan (2003) describe the large sized enterprises are likely to accept the

more complex, difficult-to-verify ASP services such as enterprise resource planning (ERP). Furthermore, Small and medium-sized enterprises (SMEs) tend to prefer non-mission-critical easy-to-verify systems where economies of scale almost mandate outsourcing. Using ASPs for more complex software applications hosting exposed the company to additional risks such as data security infringement and theft (Currie, 2004). Companies’ size will affect the abilities to identify and manage those risks by themselves. World Wide Web Consortium (W3C) state web service architecture (WSA) is based on service oriented architecture (SOA). SOA is a composition model that connects the functional units of applications, called services, through well-defined interfaces and contracts between these services (e.g., Sessions, 2004; Pallos, 2001). While WSA-based system can have individual services and the overall system design is service oriented. In particular the service interfaces involve the exchange of business data, not the exchange of objects. Therefore, WSA can enhance the relationship strongly between business goal and system, and provide the advantages for infrastructure investment in information technology (IT); moreover, the business process can improve continually and centrally. This paper provides the web integrated prototype architecture (WIPA) that base on WSA. The WIPA allows an organization to establish an integrated information system within its organization, in which data is shared electronically by the organization through the use of corporate networks. Key business processes can be unified with the use of the WIPA, and all information service can be implemented effortlessly through the WIPA. This paper exploits the WIPA base on WSA and aims the accounting system and the knowledge management platform (KMP) separately from the WIPA. Utilizing the knowledge processes for knowledge management is implemented by increasing the internal control components into accounting system. The integrated architecture fit various scenarios that including ASP, plug-and-play software or end-user systems when new services enter into the requirement of SMEs. All scenarios should develop and design base on the WIPA that use of object-oriented technology. In addition, the integrated architecture promotes interaction to achieve the problems solving expeditiously and association strengthening between the IT and the accounting department. The result can improve the flow of accounting operations, provide the friendly interface to accountants, help managers making better decisions, reach the internal control of enterprises, and show the achievements and financial statements for shareholders. 2. Literature Review WSA provides a unified approach that incorporates messaging flexibility with

components distribution. It accommodates the heterogeneous systems through the diverse and scaling nature of the network and also promotes web applications development with web services for reusability, interoperability, and scalability. Web services are emerging as a systematic and extensible architecture for application-to-application integration. The service objects supply a new type of communication for the business modules on extensible markup language (XML) basis and provide the interaction of these components with the base communication services. Built upon existing web protocols and open XML standards (Curbera et al., 2002) information can be seamlessly passed between remote applications running in different environments. The web services description language (WSDL) based on XML that is proposed by the W3C for describing the interfaces of web services (W3C, 2002), is used by a server to publish the services that it offers. WSDL is a service description language that gives the service name, location, functions, and specific information about how to bind to and use the service. The universal description discovery and integration standard (UDDI) (UDDI, 2003) is a universal method for description, discovery and integration of the web services, and is suitable in support of the partners’ self service for e-commerce. The web services are based on documents exchange, on appropriately designed interface interactions and on continuous expansion of the simple object access protocol (SOAP) (Curbera et al., 2002). The SOAP messages can be accompanied by appropriate electronic instructions controlling the messages acquisition and processing. The web services standards comprises of four key technologies that include XML, UDDI, WSDL, and SOAP (Vinoski, 2002). Applying the web services standards enables applications to work with other applications via intranet or Interne. Building a complete web service platform should combine hypertext transmission protocol (HTTP) with XML, SOAP, WSDL and UDDI, in order to expand its function and keep simplicity and universality. This paper proposes the WIPA base on the complete web service platform which offers the message structure and reaches the fruitful results that include: 1.Synchronous or asynchronous linking; 2. Delivering the message to distributed systems and soft wares; 3. Dynamic modifying business process. The integrated architecture pushes completeness, flexibility, and capability through the merger between the accounting system and the KMP. Geerts and McCarthy (1999) apply the conceptual model of economic resources, events, and agents base to upgrade the accounting system within knowledge base environment. Ohmori (2003) proposed an internet accounting system that consists of a three-tier structure: web, application and database servers in worldwide operating companies. The new generation accounting system not like the traditional centralized accounting system only provided the operations for accounting department.

Furthermore, it also needs evolution and advancement to fit the requirements from the organizations. This paper is probing into the integrated architecture that aiming the accounting system and the KMP separately. Moreover, Utilizing the WIPA integrates the heterogeneous systems effortlessly and using knowledge management processes increases the internal control components into accounting system. The integrated architecture link up co-ordinate operations with different information systems to obtain the greatest value for business, and promotes interaction to achieve the problems solving expeditiously and association strengthening between the IT and the accounting department. 3. System Analysis and Processes The components parts of WIPA will be presented and considered in this section. Continued developments in enterprise software, database, networking, voice processing, groupware, imaging and optical character recognition have led to a powerful capability for the knowledge organization (Bourdreau & Couillard, 1999). IDC (1999) lists the most important technologies that include messaging of e-mail, document management, search engines, enterprise information portal, data warehousing, groupware, workflow and web-base training in the knowledge management initiatives. Calabrese (2000) indicate the important technologies are parts of the key sub-elements for knowledge management that include data warehousing, database management: software, multimedia repositories, groupware, decision support systems, corporate Intranet, business modeling systems, and intelligent agents. The web-base technologies provide a communication band to bridge the interpersonal network and make available tools to explore the context of knowledge within the interpersonal network. In addition, ASP could be marketed as a revolution in business computing, offering the potential to pay for software applications on a rental or subscription-pricing model (Kern et al., 2002; Currie, 2003; Currie et al., 2004). This paper adopts the WIPA to link with Intranet and Internet resources. Figure 1 shows the WIPA. The aforementioned technologies or expansion in the future could be connected serially or abreast through the WSA base. The WIPA also emphasizes loose coupling between services that could be built on Intranet or Internet. Loose coupling precludes undocumented interactions between services, for example through shared data, and it also supports the independent evolution of interfaces (Beisiegel et al., 2005). The WIPA can connect the internal and external resources effortlessly by way of the usable technologies. A condition about the technologies should deserve to be mentioned, some technologies are applicable to Intranet and Internet for assisting the operation for organizations, and they should be

both appeared on Intranet or Internet. In accordance with the WIPA the infrastructure investment will be utilized completely and effectively to organizations. Moreover, knowledge management can be evolved and circulated continually through the WIPA.

Multimedia Agent

Agent Agent

Agent

Agent Agent

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Accounting System Search Engines Agent

Web-base Training

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Web Documents

Intelligent Agents

DSS EIP Agent E-mail Collaborative Applications

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Agent Groupware Workflow Database Agent

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Intranet Web Service Architecture Organization Infrastructure

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Figure 1 Web Integrated Prototype Architecture The accounting system assists enterprises to significantly strengthen the control environment and is the key-core system for any organizations. It makes each enterprise act by all effective management and audit. The traditional centralized accounting system, where officers of the accounting department mainly operate the system at the head office, does not appropriately implement in the integrated environment. SMEs adopt the accounting system which selects plug-and-play software or ASP in the accounting department. Those selection ways run short on the internal control; therefore, the material of financial statements fluctuated between reliability and unreliability. This paper proposes the WIPA to connect the accounting system and the KMP. The accounting operations associate the knowledge organization implements with internal control to generate the warrant documentation; moreover, the control components of authorization connect with simultaneously. The accounting operation combines accounting computerization with the flow of voucher and has diversified control activities in the light of the knowledge processes management. Knowledge feedbacks provide the ability to fulfill all control activities of the accounting system. The integrated merger between the accounting system and the KMP, enterprises need

to establish the check points and authorization levels at the accounting system start. Accounting operation correlations of internal control is shown in Figure 2.

Figure 2 Accounting Operation Correlations of Internal Control The check points are organized and located into various check groups, which in turn are linked together to form a directed acyclic graph structure. The relations interdependent among check points, each check point has the factor to influence operating cost, and administrant adjustment and distribute authorization among the levels. Accounting operations generate the warrant documentation, as the audit-check flows conform to check point. The audit-check records, warrant documentations, and formal vouchers will be merged into storages of the accounting department. The authorization flow does not affect the accountant operation, and the warrant documentations will provide the strategic decision for manager. The role of KMP could be viewed as knowledge engineering that judges and turns the knowledge into check points. The transformed check points strengthen the check groups completely by the KMP. Furthermore, it also could be viewed as communication that assists the IT department in solving problems for the accounting department. The KMP reflects the real problems in the presence of the accounting department. The check groups can revise the scale bottom on enterprise requirement planning, and they connect each other with intranet communication infrastructure. The accountants make use of check group via intranet, as accorded the mapping to accounting client. In addition to the accounting server and the KMP server via the

WIPA communicate mutually, the accounting operations access data from the accounting server via intranet and internet. All usable resources through the WIPA could stimulate the checking functions completely of the accounting system and enhance the knowmation circulation freely flowing for the KMP. 4. System Design and Achievements Implementation of an accounting system is influenced by information and network technology gradual progress. The new generation accounting system not like the traditional centralized accounting system only provides the operations for the accounting department, and it should connect with the KMP to enhance the control functions and abilities. This paper utilizes the complete web service platform that includes XML, HTTP, SOAP, WSDL, and UDDI to implement the web integrated architecture. The architecture’s objective is capable of edition, access, and exchange data for the accounting system and the KMP through internet and internet. Combined the accounting system with the KMP is the advantage application of cooperation between IT and business process. Web services have more advantages than traditional way on application of systematic integrated. The implemented steps of web integrated architecture that combine the accounting system with the KMP are as follows: 1. Execute the system analysis of the accounting system and the KMP, and implement the web services function accord with the enterprise's demand. 2. Establish an intermediary service scheme that is a private UDDI of registration center. 3. Define the web services interface of the accounting system and the KMP, and publish it at the private UDDI of registration center. 4. Set up the portal site of the enterprise. 5. Exploit the integrated application program interface (API) of website according to the web services of the accounting system and the KMP. 6. Implement the system completely. Figure 3 is the web integrated simulation of the accounting system and the KMP, and the simulate processes are as follows. First, the different group of staff registers the portal server, and then proposes the inquisition about individual record and the service requests from limits of authority. Then, according to the record and the service requests, acquire the WSDL documents of the accounting system and the KMP by private UDDI of registration center. Second, transmit the related information back that includes the website positions and the WSDL documents of the accounting system and the KMP to the portal server. Third, according to the publishing WSDL documents of the accounting system, website API’s record and service requests

acquire the individual record and the service requests from limits of authority by the Service_ accounting. Fourth, according to the publishing WSDL documents of the KMP, website API’s record and service requests acquire the individual record and the service requests from limits of authority by the Service_ KMP. Fifth, present the aggregated and the formatted inquiries into the requests to the different group of staff.

Figure 3 Web Integrated Simulation of Accounting System and KMP Figure 4 is the web integrated deployment that the accounting system associates with the KMP. Under the principles of the economic cost, the deployment adopts SQL server to be integrated databases. The integrated databases connect with the client of accounting system effectively. According to the setting of function requests for accountants, the limits of authority and data access level should allot to users. Accountants can apply the web interface to link the client of accounting system and database. Exchanging the data between the KMP web and the SQL server platforms establish the only read-out financial statement for managers. Managers can read-out the accurate accounting reports on the spot under the safe structure of information. This system consists of the multimedia and the E-mail through an internal network to enhance the procedure efficiently of audit-check and warrant documentations. The audit-check records, warrant documentations, and formal vouchers will be merged into storages. The storages are useful when managers audit the book surplus or debts. Furthermore, the IT department can solve the discrepancy of systematic demands and the systematic problems. Then, turn the knowledge into check points across the architecture. The integrated architecture assists the IT department in solving problems immediately for the accounting department and strengthens the internal control abilities for enterprises.

Figure 4 Web integrated deployment of Accounting System and KMP 5. Conclusion Enterprises establish the proper accounting system of internal control to help them reaching the operational and financial performance. The KMP has the potential to increase the performance in enterprises. A useful accounting system of internal control embodies the complete accounting functions, the reliability of financial reporting, and the safeguard of assets. The KMP is a potentially valuable tool to achieve this goal. This paper has proposed the WIPA to connect the accounting system and the KMP. All resources from intranet and internet can be utilized to support the accounting operation and knowledge management. The base on the principles of knowledge processes through the WIPA provides the beneficial result for the accounting system. The WIPA derives from WSA. This paper utilizes the base of WIPA to implement the accounting system associates with the KMP. The architecture can accommodate the heterogeneous systems to fit in with IT requirements and expansions in the future.

Further, the interaction between the IT and the accounting department can provide the knowledge feedback to fulfill all audit-check functions of accounting system through the web integrated architecture. The WIPA has been pilot set-up and application in a SME to demonstrate the feasibility of the architecture. The results of the architecture provide the way of utilizing KMP; moreover, they improve the flow of accounting operations, provide the friendly interface to accountants, help managers making better decisions, reach the internal control of enterprises, and show the achievements and financial statements for shareholders. REFERENCES Bourdreau, A. and Couillard, G. 1999. Systems Integration and Knowledge Management, Information Systems Management (Fall), 24–32. Brodsky, L. and Tan, Y. H. 2003, A Risk Management of ASPs, ECIS 2003, Naples, Italy. Beisiegel, M., Blohm, H., Booz, D., Dubray, J., Colyer, A., Edwards, M., Ferguson, D., Flood, B., Greenberg, M., Kearns, D., Marino, J., Mischkinsky, J., Nally, M., Pavlik, G., Rowley, M., Tam, K., and Trieloff, C. 2005. Building Systems Using a Service Oriented Architecture, Service Component Architecture, Whitepaper. Calabrese, F. A. 2000. A Suggested Framework of Key Elements Defining Effective Enterprise Knowledge Management Programs. Doctoral Dissertation. Washington, D.C.: Geroge Washington University. Currie, W. 2000. Expanding IS Outsourcing Services through Application Service Providers, European Conference on Information Systems, Vienna, Austria. Curbera, F., Duftler, M., Khalaf, R., Nagy, W., Mukhi, N., and Weerawarana, S. 2002. Unraveling the Web services Web, IEEE Internet Computing, 6(2), 86-93. Currie, W. 2003. Value Creation from Application Services Provisioning Lessons from Four Vendor Firms, International Conference on Information Systems, Seattle, WA, USA, 14-17. Currie, W. 2004. Value Creation from E-Business Models, Oxford: Elsevier Butterworth-Heinemann. Currie, W., Wang, X. and Weerakkody, V. 2004. Developing Web Services Using the Microsoft. Net Platform: Technical and Business Challenges, Journal of Enterprise Information, 17(4). Friedman, B., Kahn, P. H. and Howe, D. C. 2000. Trust Online. Communications of the ACM 43, 34-40. Geerts, G. and McCarthy, W. E. 1999. An Accounting Object Infrastructure for Knowledge- Based Enterprise Models, I E E E I n t e l l i g e n t S y s t e m s, 89-94.

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