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Modular architecture framework for cross-organizational electronic interaction 69service quality. Also, services are only rarely subject to quantifiable performance metrics.The study has shown that especially non-functional properties of services such as deliveredquality or exact time required for completion are usually not provided in a clear, formal andquantifiable way. The heterogeneity of used media prevents from standardization withrespect to terminology, processes, pieces of information, and therefore deteriorates theproductivity of seamless collaboration across the stakeholders’ boundaries. Frequently,decisions have been found to be made on the basis of best practices instead of formalizedrule sets. Also, the cross-organizational process-oriented organization strongly varies fromcase to case, depending on a number of parameters. The concerned canton’s legislation, theindividual stakeholders and their particular preferences, the exact partner constellation (is aseparate accountant involved or is the company in charge of accounting activities), contextdependentfactors and the quality of exchanged information (this may cause iterative,additional claims for documents) represent only some of the factors influencing the exactprocess organization.4.2 Modular Reorganization and EvaluationFollowing a traditional, non-modular approach (see Figure 11), designers would try tocomprehend the situation as a whole, model “one”, fixed business process governing theinteraction and implement an electronic business medium to avoid media breaks andpartially automate the interaction. However, as also argued by Gartner (Lheureux &Malinverno, 2006), the design of another highly proprietary, inflexible and thus inefficientisland solution would not add sustained value. In fact, the above described approachresembles the “Spaghetti-code era” which abetted the software crisis in the 1970s. Theresulting business medium would require huge effort for design and creation (as it was notmodular, thus complicating concurrent work or redesign), could only hardly be changedand could not be seamlessly connected to other business media as it would not follow anyglobal design rules. For this reason, an electronic business medium (the HERA platform)has been designed and implemented, based on the modular architecture frameworkpresented above.Canton0 (K0)FederationIAM3M4IAM2Canton1 (K1)Canton2 (K2)M3a M3b M3bJP1JPmJP1 JPn JP1 JPnM2a M2b M2cIAM1Accountant Auditor Accountant Auditor Accountant AuditorFig. 12. System of media and agents, organized in interaction modules (IAMs)

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