This paper discusses the use of distributed middlewares as essential tools for facilitating electronic exchange of standard business document between managers, financial institutes, and trading partners in the banking sector. Internally, companies can benefit by creating information architectures that allow systems to easily exchange data. One less expensive and disruptive option that applies to most banks/financial institutes is used traditional mainframe (legacy) system with an array of distributed middlewares to overcome the aforementioned limitations. This paper focuses on developing a new distributed processing architecture based on client-server technology called UAIF – Unified Accounting Information Framework. UAIF is designed to assist managers/financial institutes with a transparent access to information anywhere on the LAN or WAN from any desktop and to meet management specific needs so that some of the accounting and financial works can be widely used for World Wide Web (WWW) applications via Internet or Intranet. For concept verification, we utilize UAIF to modeling a bank accounting system, which is based on an industrial standard CORBA architecture, XML and OMG General Ledger Facility. This methodology integrates enterprise accounting information system (AIS) with distributed systems via Internet, Intranet, and Electronic Commerce
