Chapter 14
Accounting on the Internet
THE INTERNET AND WORLD WIDE WEB
Internet Addresses and Software
Groupware, Electronic Conferencing, and Blogs
XBRL—FINANCIAL REPORTING ON THE INTERNET
XBRL Instance Documents and Taxonomies
The Benefits and Drawbacks of XBRL
Business-to-Business E-Commerce
PRIVACY AND SECURITY ON THE INTERNET
Firewalls, Intrusion Detection Systems, Value-Added Networks, and Proxy Servers
Digital Signatures and Digital Time Stamping
AIS AT WORK—THE BENEFITS OF ONLINE ACCOUNTING OUTSOURCING
Me, Inc. (The Do’s, Don’ts, and Ethics of Social Networking Sites)
Hammaker Manufacturing IV (XBRL-Enabled Software)
DeGraaf Office Supplies (Business Web Sites and Security)
After reading this chapter, you will:
1. Understand some of the basic concepts of the Internet, such as TCP/IP, URLs, and Web page addresses.
2. Appreciate why electronic communication is useful to accountants.
3. Know why XBRL is important to financial reporting.
4. Understand electronic data interchange (EDI) and why it is important to AISs. ...
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