Transcript No Slide Title

Core Concepts of
ACCOUNTING INFORMATION SYSTEMS
Moscove, Simkin & Bagranoff
Developed by:
S. Bhattacharya, Ph.D.
Florida Atlantic University
Adaptado por:
Prof. Dr. Edson Luiz Riccio
Capítulo 2
Comércio Eletrônico e a Internet
John Wiley & Sons, Inc.
Comércio Eletrônico e a Internet
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Introdução
A Internet e a WWW- World Wide Web
Comércio Eletrônico
Privacidade e Segurança na Internet
Introdução
• Este capítulo descreve a Internet e
algumas das implicações para a
contabilidade.
• Uma das mais importantes é o comércio
eletrônico.
• As empresas reconhecem a importância
da privacidade e segurança na Internet
A Internet e a
World Wide Web
• Internet – Conjunto de centenas de
milhares de redes LAN e WAN
conectadas por meio do Internet
backbone.
• O Internet service provider
(ISP) possue seus computadores aintains
voltados para a Internet.
Transmissão e Endereços na
Internet
• A transmissão dos dados na Internet é feita por
um computador que utiliza um endereço
internet e um sistema para envio.
• O endereço internet inicia-se com o endereço de
dominio (domain), tambem chamado :
universal resource locator (URL).
• Na Internet os computadores traduzem o
endereço de domínio em endereço numérico do
Internet Protocol (IP).
Intranets e Extranets
• Intranets são redes internas de uma
organização que utilizam a mesma
técnica da Internet (IP e TCPIP)
• Muitas organizações criam as Extranets
na qual permitem o acesso de usuários
externos às suas Intranets.
A World Wide Web
• O Web browser permite aos usuários ver
arquivos gráficos na Internet.
• As páginas Web Web são páginas criadas
em linguagem de edição como a hypertext
markup language (html) ou em
linguagem de programação como java.
A World Wide Web
• A Internet transfere páginas Web pages de um
computador para outro por meio de protocolo
de comunicação como o hypertext transfer
protocol (http).
• Uma home page é a primeira página que um
usuário vê quando submete ao web browser um
endereço de dominio.
• As Home pages atuam como tabelas de
conteúdo com hyperlinks com outras
web pages.
E-mail, Groupware, e
Conferencia Eletrônica
• Correio Eletrônico possibilita as pessoas
ou empresas comunicarem-se com outros
usuários no mundo.
• A conferência eletrônica permite aos
usuários efetuarem teleconferência uns
com os outros.
Vantagens do Email
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Elimina os recados telefonicos
Elimina mensagens por engano ou erroneas
Não had interrupções
Aproveitamento de tempoTime
Distribuição de mensagens
Facilita a resposta
Arquivamento da informação
Manuseio de arquivos
E-mail, Groupware, and
Electronic Conferencing
• Newer work group software called groupware
allows users to send and receive email, plus
perform a wide range of other tasks.
• Groupware has also been the technology
behind the knowledge sharing that many
professional service firms use as
competitive advantage.
XBRL – Financial Reporting
on the Internet
• The primary repository of financial
information on the Internet is the Security and
Exchange Commission’s Electronic Data
Gathering and Retrieval Database (EDGAR).
• EDGAR contains the financial report filings of
U.S. publicly held companies in plaintext
format.
• PricewaterhouseCoopers developed EdgarScan
to take the information in EDGAR and
changing it to a common format.
XBRL – Financial Reporting
on the Internet
• EdgarScan’s common format allows users to
extract data from multiple companies and
compare it.
• However, such comparisons are limited to
formal financial report filings for a limited set
of enterprises.
• The eXtensible Business Reporting Language
(XBRL) is a specialized software language for
the financial reporting industry.
XBRL – Financial Reporting
on the Internet
• XBRL is a subset of eXtensible Markup
Language (XML).
• XML is similar to HTML and yet different
because:
– Its tags are extensible
– The tags describe the data rather than just
indicating their display
• XBRL is a global effort by the XBRL Steering
Committee (www.xbrl.org).
XBRL – Financial Reporting
on the Internet
• XBRL’s many benefits include:
– Single-format filing
– Ease of corporate comparisons
Electronic Commerce
• Electronic Commerce (EC) refers to
conducting business with computers and
data communications.
• EC can be performed over the Internet or
using proprietary lines.
• General categories of EC include
retail sales, E-cash,E-wallets, and
electronic data interchange.
Retail Sales
Advantages of Virtual Stores
• Creating Web pages is cheaper than creating
and mailing catalogs.
• Distribution is worldwide.
• Selling takes place around the clock with no
additional staffing requirements.
• Product descriptions, sales prices, and
information on merchandise availability can be
updated immediately.
• Customers create their own sales orders online.
• The sales personnel required for these virtual
stores is minimal.
E-Cash
• With the use of credit cards over the Internet,
identity fraud can be a problem.
• Electronic cash (E-cash) may be a more
desirable payment method.
• The most important advantage of E-cash is the
ability to identify its users.
• E-cash eliminates the need to
transmit credit card numbers
over the Internet.
E-Wallet
• E-wallets are software applications that
store a consumer’s personal information,
including credit card numbers and
shipping addresses.
• The advantage of an E-wallet is
that you do not have to enter
all your personal information
every time you make an
online purchase.
Business-to-Business
E-Commerce
• Most e-commerce is business-to-business (b2b).
• A major part of b2b e-commerce concerns
purchases of supplies and equipment
electronically or electronic procurement.
• Companies may manage their supply chain by
linking e-commerce to internal enterprise
resource planning (ERP) systems.
Electronic Data Interchange
• Electronic Data Interchange (EDI) allows
organizations to transmit standard business
documents over high-speed data
communications channels.
• EDI streamlines processes because
1) business partners exchange
documents quickly and easily,
2) there are no postal delays,
and 3) EDI eliminates most
of the paperwork.
VAN-based EDI versus
Internet-based EDI
• To implement EDI applications, most businesses
currently use private, point-to-point
communication channels called Value-Added
Networks (VANs).
• An alternative to VAN-based EDI is to use the
Internet.
– Advantages of Internet-based EDI are the ability to
use well-understood Internet technology, a preexisting,
costless network to transmit business data, and
convenience.
– Disadvantages of using Internet-based EDI are data
security and lack of consulting expertise in the
implementation phase.
Privacy and Security
on the Internet
• The Internet and WWW have the
advantage of being very accessible.
• Accessibility can also mean
“vulnerability.”
• Email, Webpages, and computer
files can be accessed by
someone posing as an
authorized user.
Privacy and Security
• An Internet presence for companies
introduces unique privacy and security
concerns.
• These concerns call for specialized
controls that limit data and information
access to authorized users.
• Authentication involves verifying that
users are who they say they are.
Firewalls
• A Firewall guards against unauthorized access
to sensitive file information from external
Internet users.
• This is security software that a company
installs on Internet computers and that limits
file accesses to authorized users.
• Firewall software examines packets of incoming
messages using an access control list.
• Firewalls cannot prevent spoofing, or
masquerading as an authorized user.
Proxy Servers
• A Proxy Server is a computer and related
software that creates a transparent gateway to
and from the Internet, and that can be used to
control Web accesses.
• Four advantages of proxy servers:
– Funnel all incoming and outgoing Internet requests
through a single server
– Examine all incoming requests for information and test
them for authenticity
– Limit employee Internet access to approved Web sites
– Limit information to only Internet-related materials
– Ability to store frequently accessed web pages on the
server’s own hard disk.
Data Encryption
• Data Encryption transforms plaintext messages
into unintelligible cyphertext ones using an
encryption key.
• Data encryption standard (DES) is an
encryption scheme used by the U.S.
government.
• A single key is shared by communicating
parties in secret key cryptography.
• Public key encryption requires each party to
use a pair of public/private encryption keys.
Digital Signatures
• A Digital Signature is used to authenticate
business documents transmitted or received
over the Internet.
• In 1994, the Digital Signature
Standard (DSS) was adopted by
the National Institute of Standards
and Technology.
• The presence of the digital signature
authenticates a document.
• http://www.iti.gov.br
Digital Certificate
• Another authentication technique is the
digital certificate.
• Digital certificates are verification of
identity provided by an independent
third party called a certificate authority.
• These certificates are signed documents
with sender names and public key
information.
Digital Time Stamping
• Many important documents transmitted
over the Internet are time sensitive.
• Digital Time-Stamping Services (DTSSs)
attach digital time stamps to documents.
• Time stamps enable businesses
to overcome problems of downed
file serves or power failures that
delay transmission.
Copyright
Copyright 2003 John Wiley & Sons, Inc. All rights reserved.
Reproduction or translation of this work beyond that permitted in
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the use of the information contained herein.
Chapter 2