{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,3,5]],"date-time":"2026-03-05T19:44:48Z","timestamp":1772739888206,"version":"3.50.1"},"reference-count":35,"publisher":"Emerald","issue":"3","license":[{"start":{"date-parts":[[2005,4,1]],"date-time":"2005-04-01T00:00:00Z","timestamp":1112313600000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2005,4,1]]},"abstract":"<jats:sec><jats:title content-type=\"abstract-heading\">Purpose<\/jats:title><jats:p>The eChain type of bank accounting information system (eCBAS) is proposed to facilitate standard business document electronic exchanges between banks, central factories, and their satellite vendors in the virtual world. This framework integrates various software applications, running on a variety of platforms and\/or frameworks facilitating the electronic exchange of standard business documents.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Design\/methodology\/approach<\/jats:title><jats:p>Instead of scrapping legacy systems, this framework takes advantage of web services, XBRL, web intelligent, pre\u2010warning systems and security technologies to improve the quality and accuracy of accounting information, supporting continuous monitoring and auditing.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Findings<\/jats:title><jats:p>Through eCBAS, financial institutes can now closely monitor the cash or production flows of their satellite vendors. Commercial banks can shorten the loan application periods and also offer quick loans with low\u2010cost capital to domestic small and medium satellite vendors at different operating stages.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Originality\/value<\/jats:title><jats:p>This framework integrates a value chain product view to stress that all value chain activities be coupled together including account activities and fund capitalization. For concept verification, this paper presents a HNCB prototype bank accounting system based on the eCBAS framework. The successful implementation of eCBASs will provide banks\/customers an increased level of comfort allowing transaction processing to be continued in an accurate, complete and highly controlled environment.<\/jats:p><\/jats:sec>","DOI":"10.1108\/02635570510590129","type":"journal-article","created":{"date-parts":[[2005,4,5]],"date-time":"2005-04-05T09:19:44Z","timestamp":1112692784000},"page":"291-306","source":"Crossref","is-referenced-by-count":14,"title":["An integrated framework for eChain bank accounting systems"],"prefix":"10.1108","volume":"105","author":[{"given":"Fengyi","family":"Lin","sequence":"first","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Olivia R.L.","family":"Sheng","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Soushan","family":"Wu","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"140","reference":[{"key":"key2022031820025386600_b1","unstructured":"American Institute of Certified Public Accountant (AICPA) (1998), \u201cThe IT committees' top 10 list\u201d, Journal of Accountancy, Vol. 183 No. 2."},{"key":"key2022031820025386600_b2","unstructured":"Booch, G. 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