（2005）An Integrated Framework for eChain Bank Accounting Systems.pdfVIP

The Emerald Research Register for this journal is available at The current issue and full text archive of this journal is available at /researchregister /0263-5577.htm An integrated framework for eChain bank accounting eChain bank accounting systems systems Fengyi Lin Department of Accounting Information Systems, Chihlee Institute of 291 Technology, Taipei, Taiwan, Republic of China Olivia R.L. Sheng School of Accounting and Information Systems, University of Utah, Salt Lake City, Utah, USA Soushan Wu College of Management, Chang Gung University, Taoyuang, Taiwan, Republic of China Abstract Purpose – The eChain type of bank accounting information system (eCBAS) is proposed to facilitate standard business document electronic exchanges between banks, central factories, and their satellite vendors in the virtual world. This framework integrates various software applications, running on a variety of platforms and/or frameworks facilitating the electronic exchange of standard business documents. Design/methodology/approach – Instead of scrapping legacy systems, this framework takes advantage of web services, XBRL, web intelligent, pre-warning systems and security technologies to improve the quality and accuracy of accounting information, supporting continuous monitoring and auditing. Findings – Thr