Testing is one of the critical processes in software development life cycle. It plays key role in the success of software product by improving its quality. Web-based applications are emerging and evolving rapidly; their importance and complexity is also increasing. Heterogeneous and diverse nature of distributed components, applications; along with their multi-platform support and cooperativeness make these applications more complex and swiftly increasing in their size. Quality assurance of these applications is becoming more crucial and important; testing is one of the key processes to achieve and ensure the quality of these software or Web-based products. There are many testing challenges involved in Web-based applications. But most importantly interoperability and integration are the most critical testing challenges associated with Web-based applications. There are number of challenging factors involved in both integration and interoperability testing efforts. These integration and interoperability factors have almost 70 percent to 80 percent impact on overall quality of Web-based applications. In software industry different kind of testing approaches are used by practitioners to solve the issues associated with integration and interoperability, which are due to ever increasing complexities of Web-based applications. It is fact that both integration and interoperability are inter-related and it is very helpful to cover all the possible issues of interoperability testing that will reduce the integration testing effort. It will be more beneficial if a dedicated testing team is placed to perform the both integration and interoperability testing. / +46 73 55 955 15 +46 73 95 120 32

傳統會計與決策管理系統受限於現行財務會計報導的架構，並未儲存與財務無關，或不能以金額衡量的資訊，無法對非財務性決策提供有效的幫助。而資訊語意的差異更使得傳統會計與決策管理系統不易與企業內其他資訊系統互通，造成系統整合上的困擾，歷來不斷有學者探討會計與決策管理系統資訊模式建立之方法，以增進會計與決策管理系統資訊模式的有用性。 本研究提出會計與決策管理系統資訊模式建立之框架與方法，強調會計與決策管理系統之建構，應與企業策略發展整體考量，同時導入REA model整合企業整體資訊模式與財會專業資訊模式，並採用UML作為系統發展流程之塑模工具，編製系統發展有關文件，以利後續選擇解決方案的映對程序，確認解決方案符合使用者需求，及增進會計與決策管理系統在企業內的整合性與互通性。 / Traditional accounting and decision management information system cannot support non-financial decision making, because there is only stored financial information without non-financial information due to the current financial accounting reporting structure. The information semantic differences block interoperability between accounting and decision management information system within the organization. And it also has caused the challenge of enterprise information integration. Researchers strive to find viable information modeling process or method to help accounting and decision management information system to be constructed. This thesis presents accounting and decision management information system information modeling framework and process. The framework stresses the construction of accounting and decision management information system must connect with enterprise vision and strategy. It also adopts and expands REA model to integrate accounting information model and enterprise information model at information modeling process. UML is a high-level modeling tool to develop system processes. The goal is to provide a standard method to develop system blueprints beyond tool-specific system solutions and to apply UML modeling documents to map different system solutions and make sure the solution fit with user requirements, and improve the integration and interoperability for accounting and decision management information system design and development.