Topic 6 - Current technology trends and impacts on accounting(3)

1) Internet commerce and E-business

A) Techonology Application of conducting E-Business
1)Email 2)Electronic Document Management
-generally requires human translation and data -capture and storage of document images instead
entry of paper
3）Electronic Data Interchange (EDI) 4) Internet Commerce（shopee lazada)
-computer-to-computer exchange of business -computer-to-computer exchange of business
data in structured formats that allow direct event data in structured or semi-structured
processing of those electronic documents by the formats via internet communication that allows
receiving computer system (a software between the initiation and consmmation of business
2 company 可以直接购买) events

B) Internet technologies (2)

I) World Wide Web
1) Web page 2) Hypertext markup language 3)Website
-is a fundamental format for the -Provides the formatting for a -are computer servers that
world wide web web page as well as hypertext support Hypertext-Transfer
-Text documents called web links to other web pages. The Protocol(HTTP). The pages are
pages have embedded 有 HTML linked pages may be stored on accessed and read via a web
codes that provide the the same server or anywhere in browser such as Internet
formatting for the page as well the world Explorer
as hypertext links to other
pages
4)Hypertext transfer protocol 5) Uniform Resource Locator 6) Home page
-is the communications -is an address of the target site -is a typical point of entry for an
protocol 协 议 used to transfer in the web browser to access internet website
or convey information on the the websiteURL 是用于定位和
World Wide Web HTTP 是用于 访问互联网上资源的地址，通
在万维网上传输信息的通信协 常由协议前缀（如 http://）、
议，用于从服务器传输网页到 域名和路径组成。
浏览器，并支持网页中的超链
接。

C) Internet Addresses
• E-MAIL ADDRESS
• URL ADDRESS: Protocol prefix is the general format for a URL; i.e., http:// is a protocol prefix.(固定)
I) A Domain name is an organization’s unique name combined with a top-level domain (TLD) name.
II) A subdirectory name is the general format for a URL.
III) A document name is a component of the URL that indicates the name of the file/document.
• IP ADDRESS

D) Internet business models

Three levels of internet activity :
1)Information level 2)Transaction level 3) Distribution level
-when an organization uses the -Is an internet business model -is an internet marketing model
internet only to display that uses the internet to accept that sells and delivers digital
information about the orders from customer or to products to customers
company,its products, services place them with their suppliers
and business policies
E) E-Business
-The conduct of business on the internet, not only buying and selling but also servicing customers and
collaborating with business partners (不只是买东西，还可以 service 和跟 partner 合作)
-Electronically linking business processes among individuals and organizations
-By product: elimination of sales staff, normally intermediary between two parties to transaction
-Transactions completed quicker,more efficiently and more effectively

F) Type of E business(4)
1.Customer to Customers(C2C) 2.Business to Business(B2B)
-Customers to customers electronic commerce -as in businesses doing business with other
-commerce with no middle business people The business. The term is most commonly used in
most notable examples are Web-based auction connection with E-commerce and advertising,
and classified ad sites 拍 卖 和 分 类 广 告 网 站 . when you are targeting business as opposed to
Most large venues for such models (for example, consumers(商品公司与广告公司)
eBay and Classifieds2000) are quickly permeated
迅 速 地 吸 引 by consumers who participate so -On the internet, B2B is the exchange of product,
actively and regularly that they become small service, or information between business. B2B is
businesses for them. e-commerce between business. B2B
communication using XML over HTTP B2B - the
• The Internet has facilitated new types of C2C basics (交换）
although it is important to note that this kind of
commerce in the form of barter has existed since -B2B electronic commerce typically takes the
time immemorial. Notably, most of the highly form of automated processes between trading
successful C2C examples using the Internet partners and is performed in much higher
actually use some type of corporate intermediary volumes than B2B application （ normally 是
and are thus not strictly "pure play" examples of automatic as 公司有 softsystem 了)
C2C 高度成功的 C2C 交易实际上都使用了某种
类型的公司中介，因此并不严格属于“纯粹的”
C2C 例子
3.Business to Customers 4. Business to Administration(B2A)
-Refer business selling products or service to end- • Short for business-to-administration, also
user customers known as e-government.

-Electronic commerce comprises commercial • B2A is the idea that government agencies and
transactions, involving both organizations and businesses can use central Web sites to conduct
individuals. From the technical point of view e- business and interact with each other more
commerce is the processing and transmission of efficiently than they usually can off the Web.
digital data. E-commerce decreases the distance
between producers and consumers. Consumers
can make their purchase without entering a
traditional shop(可以 online 给钱)

G) Benefit of E-business
1)Global reach (全世界课买) 2)Personalization(个性化) 3)Interactivity（互动)
-Goods and services can be sold -Companies can customize -Customers and suppliers can
to customers worldwide products and reduce inventory negotiate prices onlines
4)Right-time and integrrated 5)Cost saving 6)Disintermediation 去中介化
marketing(实时和整合的营销)
-Online retailers provide -reduce costs -Elimination 减 少 of
products when and where organizations or business
customers want them and process layers responsible for
promotions can be directed to certain intermediary step in a
individual customers value chain, reducing costs to
the customer
2)Cloud Computing
A） Definition
• Cloud Computing is a model for enabling convenient 方便, ondemand network access 按需网络访
问共享 to a shared pool of configurable computing resources (eg. network, servers, storage,
applications, and services) that can be rapidly provisioned and release with minimal management
effort or service provider interaction.可快速配置和释放，并且具有最小的管理工作量或服务提供
商交互。
• Technically, working in the cloud refers to the delivery of IT infrastructure, applications, and services
to organizations and end users, on an on-demand basis, remotely, via the internet.从技术上讲，使
用云指的是通过互联网远程向组织和最终用户提供 IT 基础设施、应用程序和服务，按需提供。
• In layman’s terms, the cloud is simply a platform to make data and software accessible online
anytime, anywhere, from any device. Working online via a platform to share data and information.
B） Key features of cloud computing 关键特点包括
-Client firms can acquire IT resources from vendors on demand as need 客户公司可以根据需要随时
从供应商那里获取 IT 资源。
-Resources are provided over a network and accessed through network terminals at client’s location
资源通过网络（私有或互联网）提供，并通过客户位置的网络终端访问。
-Acquisition of resources is rapid and infinitely scalable 资源的获取是快速的，并且可以无限扩展。
-Computer resources are pooled to meet the needs of multiple client firms 计算资源被汇集起来，
以满足多个客户公司的需求。

C) Benefits of cloud computing

1) Go mobile (随时都能用) 2) Real-time collaborations(实时协作）
-Create a quote, email an invoice and record an -Collaborate in real time with clients and team
expense -anytime anywhere members to speed up the rate of work and make
smarter and faster decisions. Plus, cloud
-Using just an internet connection and browser, computing saves time on file sharing
colleagues on different continents and in
different time zones can work together on the
same project
3) Always backed up and 4)Reduced capital expenditure: 5)Improved agility &
secure 始终备份和安全 productivity 提 高 灵 活 性 和 生
产力
Perhaps the most significant -System upgrades are a thing of Cloud technology will allow
aspect of cloud accounting is the past! In the cloud, software clients to spend more time on
the assurance that clients’ automatically upgrades so their business and less time
company data is always secure clients are always up−to−date dealing with administration and
and always backed up. and using the newest version. data entry

D) Type of cloud computing services

Software-as-a-service Infrastructure-as-a service Platform-as-a-services
-SaaS is a software distribution -IaaS is the provision of PaaS enables client firms to
model in which service computing power and disk develop and deploy onto the
providers host applications for space to client firms who cloud infrastructure consumer-
client organizations over a access it from desktop PCs. The generated applications using
private network or the Internet. client firm can configure the facilities provided by the PaaS
是一种软件分发模型，服务提 infrastructure for storage, vendor. 使 客 户 公 司 能 够 利 用
供商通过专用网络或互联网为 networks, and other computing PaaS 供应商提供的设 施开发
客户组织托管应用程序。 needs, including running 和 部 署 消费 者 生 成 的 应 用程
operating systems and data 序。例如，客户可以在 PaaS
processing applications.*
提供商的平台上使用特定的开
发语言和工具来创建、测试和
部署他们的应用程序，而无需
关心底层的服务器和网络设置
**(IaaS）是向客户公司提供计算能力和磁盘空间，客户可以从桌面 PC 上访问。客户公司可以配
置存储、网络和其他计算需求的基础设施，包括运行操作系统和数据处理应用程序。客户可以
在云服务提供商的基础设施上创建自己的虚拟服务器、存储数据，并运行自己的应用程序。

3） Shared Services
A) Definition
• Shared services is a model for delivering corporate support, combining and consolidating services
from headquarters and business units into a distinct entity based on market-like principles.整合服务：
共享服务模式将各个部门和业务单位的服务整合到一个独立的实体中管理，以实现资源的最佳
利用和效率提升
• The shared-services entity must be able to compete vigorously with outside vendors. Business units
are under marketplace discipline in all other respects — they must be free to seek support services
that meet the same test.市场化原则：共享服务实体必须能够与外部供应商竞争。业务单位在其
他方面也受到市场约束 —— 他们必须自由选择符合同样测试标准的支持服务
• Internal customers can specify their service needs. Providers must meet those requirements, and
they can expect to have their performance evaluated using measurable criteria. 内部客户需求：内
部客户可以指定他们的服务需求。服务提供者必须满足这些要求，并且可以期待他们的绩效将
会被使用可衡量的标准进行评估。
• The shared-services unit becomes another business unit, perceived and managed as an outside
vendor, with no choice but to be competitive on price and service level.竞争性定价和服务水平：共
享服务单位将成为另一个业务单位，被视为外部供应商，并在价格和服务水平上保持竞争力

B）Advantages of sharing services

• As service organizations are consolidated, work is standardised and redundancies 冗余 are
minimized without the reinflation of corporate head count.标准化工作：随着服务组织的整合，工
作被标准化，冗余被最小化，而不会增加企业总部人员。
• Service levels are tailored to the actual needs of business units, and services that don’t add value are
eliminated, while supply and demand for support-service activities are balanced.服务水平定制：服
务水平根据业务单位的实际需求进行定制，没有增值的服务将被消除，同时平衡了支持服务活
动的供需关系。
• Because shared-services providers are answering to business unit customers, their operating
budgets are often determined on the basis of customer demand — a major change from traditional
staff organizations.根据客户需求确定运营预算：由于共享服务提供商是向业务单位客户提供服
务的，他们的运营预算通常基于客户需求确定，这是与传统的员工组织相比的一项重大变革
• A shared-services approach frees business units to focus on inventing, making, and selling products
or services.释放业务单位的精力：共享服务模式使业务单位可以专注于发明、制造和销售产品
或服务，而不必花费精力在后勤支持上
• By bringing together scarce, highly specialized, expertise-based services such as law, risk
management, and communications in centres of expertise, shared services also helps build critical
capabilities. It gives corporations new incentives for undertaking large infrastructure projects, and an
agency for managing them.建立关键能力：通过将稀缺、高度专业化的专业服务（如法律、风险
管理和通信）集中在专业中心，共享服务模式还有助于建立关键能力。它为企业承担大型基础
设施项目提供了新的激励，并为其管理提供了机构。

C) Implications of Current Technology for the Accounting Profession 当前技术对会计专业的影响包

括：
• As mission-critical functions—such as inventory procurement, sales processing, shipping notification,
• Cash disbursements—are performed automatically, digitally, and in real time, auditors are faced
with the challenge of developing new techniques for assessing control adequacy and verifying the
occurrence and accuracy of economic events.审计技术的发展审计师面临着开发新技术来评估控制
充分性和验证经济事件发生性和准确性的挑战。