| Summary: | 博士 === 國立臺灣大學 === 商學研究所 === 85 === As information technology develops and progresses, electronic
commerce (EC) play a very important role in people''s
daily lives and business processes. The interchange of
electronic document and the accounting systems of business are
both important elements of electronic commerce. Although EC has
become more and more popular in business, there are
serious problems to be solved. The most important of all is
the security issue. Because the transformation between
electronic documents can not be authenticated as easily as that
between physical paper documents, the security of network usage
is doubtful to users for a long time.
Therefore, this paper provides a model to solve the mentioned
problem above. Our ARC/EC model extends the petri net, and
combines the concept of "agent" in order to model the EC
business system. To emphasize the responsibility of being
authenticated, we use "attorney" to state the process of
business instead of "agent". Every attorney of our model
includes four elements, namely "mission", "authentication",
"rights" and "functions", with which the attorney can perform
tasks, and all the transformation processes will then be
recorded for later on auditing. These records provide
important information to audit every process the attorney did,
so the security of network usage can be trusted.
At last, we apply this model to case studies and show how ARC
net model can be use to model electronic commerce and
accounting finance information systems.
|
|---|
