Title: Timeliness and transaction management in extended enterprises

Authors: Kinsun Tam, Roy H. Tsang

Addresses: Accounting Department, School of Business, State University of New York at Albany, Albany, NY 12222, USA. ' Global Services, IBM

Abstract: An Extended Enterprise (EE) links a company to its suppliers, distributors, freighters, customers, workforce and other external constituents. Linkages among EE constituents enable coordination and collaboration in demand forecasting, production planning, deployment and transportation. Such coordination and collaboration provide synergies and reduce wasteful transaction costs, redundancies, delays and inefficiencies. The development in enterprise-level Information Technology (IT) enables various EE constituents| computer applications to collaborate closely, thus adding value to the EE. This paper considers the role of multi-tiered system architecture in enterprise extension, examines the services provided by enterprise application servers in support of EE transactions, and discusses the accounting and business implications of such services.

Keywords: client-server model; external constituents; demand forecasting; production planning; collaboration; database servers; database connections; enterprise application servers; enterprise Java beans; extended enterprise; EE; scalability; three-tiered system architecture; timeliness; uneven transaction volume; transaction management; information technology; IT.

DOI: 10.1504/IJBIS.2007.012542

International Journal of Business Information Systems, 2007 Vol.2 No.4, pp.392 - 412

Published online: 22 Feb 2007 *

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