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

Book Reviews

Context: From the past few years, Application Programming Interface (API) is widely used for mobile- and web-based application developments. Software developers can integrate third-party services into their projects to achieve their development goals efficiently using APIs; however, with the rapid increase in the number of APIs, the manual selection of Mashup-oriented API is becoming more difficult for the developer. Objective: In the COVID-19 pandemic, everyone wants an update about the latest Standard Operating Procedures (SOPs) and the latest information on COVID-19. Additionally, a software developer wants to develop an application that provides the SOPs and latest information of COVID-19; a developer can add these functionalities into an application using COVID-19-based APIs. Moreover, the current work aims at proposing a COVID-19-based API recommendation system for the developers. Method: In this study, we propose a COVID-19-based API recommendation system for developers. The recommendation system takes a developer query as input and recommends top-3 APIs and supported features, which help the developer during software development. Furthermore, the proposed COVID-19-based API recommendation system ensures the maximum participation of the developers by validating the recommended APIs and recommendation system from the expert developers using research questionnaires. Results: Additionally, the proposed COVID-19-based API recommendation system’s output is validated by expert developers and evaluated on 120 expert developers’ queries. In addition, experiment results show that single value decomposition achieves better prediction. Conclusion: We conclude that it is significantly important to recommend APIs along with supported features to the developer for project development, and future work is needed to take more developer’s queries also to build Integrated Development Environment for the developers.

IFRS Adoption and Financial Results of EU Companies: The Challenge of Nomenclature - Evidence from the UK, France and Germany

At this time, small and medium enterprises play an important role in improving the economy of Indonesia, in terms of business number, job creation, and growth of national Economy. At this time many small, and medium enterprises are still in the manual recording process of financial transactions and financial reporting. The objective of this study is to develop an accounting information system method with Rapid Application Development (RAD) for SME as to answer whether there is an increased quality of information system in SME. The results of this research are as follows: 1) The small business enterprises are dominated by human resources. 2). Many of the owners of the small business enterprises do not understand the accounting and financial report system well. They operate with manual and conservative descriptions with a simple book noted. They have not known or have not been accustomed to computerized accounting system as well as have not known whether or not it is useful to support their business continuity. 3) Personal expenses and operational expenses paid by using the same sources.

IFRS 9 for Banking Industry the Case for IFRS and FINREP Taxonomies, Critical Asessment (Abstimmbarkeit von Anhangangaben nach IFRS 9 und 7 mit dem Meldewesen: Perspektive der IFRS-Taxonomie)

APIs (application programming interfaces) play a key role in software development. Virtually, all programmers are potential users of third-party APIs. From the perspective of the theory of Semiotic Engineering, we may characterize an API as an artifact mediating the communication between two types of developers: the API designers and its users. During the construction of an API, the designers should establish proper dialogues with the users. These dialogues will enable the conversation of these actors at the interaction time. In this way, we define a conversational API as an API capable of offering effective dialogues to its users. In this paper, we introduce Colloquy, a method for supporting the design of conversational APIs. Colloquy results from the lessons learnt during an action research conducted for redesigning a real and complex API. The set of Colloquy resources allow API designers to go beyond conventional concerns with usability. We also report in this paper a case study in which Colloquy was used for redesigning a refactoring API. The study findings indicate the method helped the designer creating empathy with the API users, as well as better reflecting and depicting the requirements and the conversations that the API should attend to the different user profiles.

Bakung Ubud Resort and Villa is an accommodation that provides room lodging services, food and beverages, and laundry. Currently, information data processing for financial reports only limited for revenue statement and it’s done manually. The accounting information system used is still desktop-based so that financial reports cannot be presented in real-time. The accounting information system is not integrated with other departments causing financial reports to be irrelevant. Bakung Ubud uses this information system to support operations in presenting financial reports and seeing company profits. To present relevant reports, it is necessary to design a web-based system that can be integrated with other departments. This system will help the finance department to carry out transactions that occur in the company to present financial reports. Accounting information system based on the web and using MySQL as a database. The development method uses the waterfall method. The results of system testing using black-box testing are thirty-seven (37) testing of twelve (12) modules it can be concluded that accounting information systems that are integrated with other departments help manage data in the finance department. The features contained in the accounting information system in Bakung Ubud can manage and produce relevant financial reports for the company.

A Web-Based Perioperative Dashboard as a Platform for Anesthesia Informatics Innovation.

Heavy transforming of the financial view in Egypt with the adoption of International Financial Reporting Standards (IFRS) 7 and IFRS 9 has occurred. These standards aim for greater transparency and comparability in financial reporting among the Egyptian banks through a standard disclosure and better measuring of financial instruments. The study has been directed towards evaluating the already perceived impact of adopting IFRS 7 and IFRS 9 on the transparency and comparability of financial statements among Egyptian banks. To achieve this, the study employed multiple regression analysis through survey data acquired from 120 banking professionals to study the relationship between compliance levels, implementation challenges and quality of financial report generation.The results strongly support the study’s hypotheses. Survey findings reveal that 78% of respondents believe IFRS 7 significantly improves transparency, while 65% agree that IFRS 9 enhances comparability across banks. Multiple regression analysis confirms that compliance with IFRS 7 and IFRS 9 positively impacts transparency (β = 0.45, p < 0.05) and comparability (β = 0.30, p < 0.05). However, 42% of participants identified implementation challenges, such as high compliance costs, which negatively impact the standards’ effectiveness (β = -0.20, p < 0.05). Cronbach’s Alpha demonstrated good reliability for survey scales, reinforcing the validity of the findings. The study concludes that while IFRS adoption brings significant benefits to financial reporting in Egyptian banks, addressing implementation barriers is essential to fully realize these standards' potential. Recommendations include enhancing staff training and providing more support for implementation to improve financial reporting practicesCopyright © 20xx by the authors. This article is an open access article distributed under the terms and conditions Creative Commons Attribution-Share Alike 4.0 International Public License (CC BY-SA 4.0)

PurposeThis study aims to identify the developer’s objectives, current state-of-the-art techniques, challenges and performance evaluation metrics, and presents outlines of a knowledge-based application programming interfaces (API) recommendation system for the developers. Moreover, the current study intends to classify current state-of-the-art techniques supporting automated API recommendations.Design/methodology/approachIn this study, the authors have performed a systematic literature review of studies, which have been published between the years 2004–2021 to achieve the targeted research objective. Subsequently, the authors performed the analysis of 35 primary studies.FindingsThe outcomes of this study are: (1) devising a thematic taxonomy based on the identified developers’ challenges, where mashup-oriented APIs and time-consuming process are frequently encountered challenges by the developers; (2) categorizing current state-of-the-art API recommendation techniques (i.e. clustering techniques, data preprocessing techniques, similarity measurements techniques and ranking techniques); (3) designing a taxonomy based on the identified objectives, where accuracy is the most targeted objective in API recommendation context; (4) identifying a list of evaluation metrics employed to assess the performance of the proposed techniques; (5) performing a SWOT analysis on the selected studies; (6) based on the developer’s challenges, objectives and SWOT analysis, presenting outlines of a recommendation system for the developers and (7) delineating several future research dimensions in API recommendations context.Research limitations/implicationsThis study provides complete guidance to the new researcher in the context of API recommendations. Also, the researcher can target these objectives (accuracy, response time, method recommendation, compatibility, user requirement-based API, automatic service recommendation and API location) in the future. Moreover, the developers can overcome the identified challenges (including mashup-oriented API, Time-consuming process, learn how to use the API, integrated problem, API method usage location and limited usage of code) in the future by proposing a framework or recommendation system. Furthermore, the classification of current state-of-the-art API recommendation techniques also helps the researchers who wish to work in the future in the context of API recommendation.Practical implicationsThis study not only facilitates the researcher but also facilitates the practitioners in several ways. The current study guides the developer in minimizing the development time in terms of selecting relevant APIs rather than following traditional manual selection. Moreover, this study facilitates integrating APIs in a project. Thus, the recommendation system saves the time for developers, and increases their productivity.Originality/valueAPI recommendation remains an active area of research in web and mobile-based applications development. The authors believe that this study acts as a useful tool for the interested researchers and practitioners as it will contribute to the body of knowledge in API recommendations context.

RIO GRANDE VALLEY, the Robert C. Vackar College of Business and Entrepreneurship, School of Accountancy invites applications from

The purpose of the article is to substantiate the theoretical and applied aspect of information support by forming new indicators of financial reporting on settlement operations as a guarantee of the effectiveness of management decisions. Research methodology. Achieving the goal set in the article is carried out using the following research methods: logical generalization and scientific abstraction, analysis, analytical method. The study aims to supplement the information and accounting support for management purposes, which will contribute to the efficient use of resources. Results. It is noted that the disadvantage of accounting practice is the low informativeness of the forms of financial reporting for business management purposes and requires its addition to the part of settlement operations. The modern economic environment of business needs to overcome the limitations of financial information, which is manifested in the development of new reporting standards of a fundamentally different format. Improving the management process for the efficient operation of business units in the agricultural sector involves the development of new analytical strategies, detailing performance indicators to find “bottlenecks” or strengths through quality information. The main source of information on calculations is financial reporting, and a comprehensive assessment of the implementation of settlement operations of agribusiness enterprises, not only for their individual elements, but also through various forms and new settlement tools and lending mechanisms for agribusiness, which requires improved financial reporting in terms of settlement operations as an effective way to manage business. It is noted that the integration processes, in terms of recognition of Ukraine as part of the world economic community, require implementation in a single information environment that will contribute to the harmonization of accounting. The reform process should take into account the provisions of International Financial Reporting Standards on reporting, which will facilitate management decisions in terms of investment / business lending. It is proposed to improve the content and components of financial statements of business units (f. № 1 “Balance Sheet” (Statement of financial position) and f. № 5 “Notes to the annual financial statements”) through the formation of new indicators using agricultural receipt as a new calculation tool and alternative mechanism lending to agribusiness enterprises. The practical significance of the research results. The use in practice of the proposed theoretical and applied approaches to improve reporting with new indicators will generate objective information adapted to the taxonomy of financial reporting (according to international financial reporting standards in Ukraine) for management, current and potential investors, lenders and other lenders in making effective management solutions.

This study primarily examined the mediating role of the Accounting Information System (AIS) on the relationship between big data and financial reporting, with big data considered to have a significant effect on financial reporting. The required data were gathered from financial SMEs employees in Jordan, numbering 218, after which data was analyzed using SmartPLS. Based on the analysis results, AIS plays a mediating role in the relationship between big data and financial reporting, and big data has a significant positive relationship with financial reporting and AIS. The findings also showed a significant positive relationship between AIS and financial reporting. The study findings contribute to practice by providing empirical evidence of the factors that affect financial reporting in the financial sector firms in Jordan. The study also has its limitations, with one being the sole focus on a single context, which may not be representative of the behavior of SMEs all over the globe. Also, the study focused on limited factors and thus, future studies are suggested to incorporate additional variables and to obtain perspectives of other stakeholders. Keywords: Big Data, Financial Reporting, Accounting Information System, Financial SMEs, Jordan DOI： https://doi.org/10.35741/issn.0258-2724.57.6.107

Application programming interfaces (APIs) have a central role in software development, as programmers have to deal with a number of routines and services that range from operating system libraries to large application frameworks. In order to effectively use APIs, programmers should have good comprehension of these software artifacts, making sense of the underlying abstractions and concepts by developing an interpretation that is compatible with the designer's intent. Due to the complexity of today's systems and programming environments, learning and using an API properly can be non-trivial task to many programmers. Traditionally, studies on API design have been developed from a usability standpoint. These studies have provided evidence that bad APIs may affect programmer's productivity and software quality, offering valuable insights to improve the design of new and existing APIs. This thesis proposes a novel approach to investigate and discuss API design, based on a communication perspective under the theoretical guidance of Semiotic Engineering. From this perspective, an API can be viewed as a communication process that takes place between designer and programmer, in which the former encodes a message to the latter about how to communicate back with the system and use the artifact's features, according to its design vision. This approach provides an account of API design space that highlights the pragmatic and cognitive aspects of human communication mediated by this type of software artifact. By means of the collection and qualitative analysis of empirical data from bug repositories and other sources, this research work contributes to a deeper comprehension of the subject, providing an epistemic framework that intends to support the analysis, discussion and evaluation of API design.

This study aims to examine the effectiveness of an Accounting Information System (AIS) in improving the transparency and accuracy of financial reporting for Micro, Small, and Medium Enterprises (MSMEs). A total of 20 MSME actors participated as respondents in this research, using a quantitative approach and Spearman correlation analysis. The results show that the use of the web-based application SIAKUN significantly enhances the transparency and accuracy of MSME financial reports. There is a strong correlation between system reliability and both data accuracy and financial transparency, as well as between data accuracy and system usage effectiveness. The highest correlation was found between financial report accuracy and system usage effectiveness, indicating that a reliable and user-friendly system greatly contributes to the quality of financial reporting. This study supports previous findings emphasizing the importance of a simple, standalone, and automated accounting information system in facilitating accurate financial record-keeping. Overall, the research confirms that SIAKUN serves as a strategic solution for promoting digitalization, enhancing accountability, and strengthening the credibility of MSMEs in financial management.