WebAPI - What should be the Developer's mind set
A common misnomer today with Web APIs is that each resource must map to an entity or business object backed by a database. Often, this will come up in a design conversation where someone might say, “We can’t have that resource because it will require us to create a table in the database and we have no real need for a table.” The previous definition described a mapping to one or more entities; this is an entity in the general sense of the word (i.e., it could be anything), not a business object. An application may be designed such that the resources exposed always map to business entities or tables, and in such a system the previous statement would be true. However, that is a constraint imposed by an application or framework, not the Web.
When you are building Web APIs, there are many cases where the entity/resource constraint is problematic. For example, an order processing resource actually orchestrates different systems to process an order. In this case, the resource implementation invokes various parts of the system that may themselves store state in a database. It may even store some of its own state, or not. The point is there is not a direct database correspondence for that resource. Also, there is no requirement that the orchestrated components use a database either (though in this case they do).
Keep this distinction in mind as you go forward in your Web API design.