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After the traditional manual accounting systems and computerized accounting systems, AIS, proposed by McCarthy in 1982[1], is now in the trend of accounting systems evolution. Since 1990, the need for connectivity and consolidation with other business systems has increased significantly. As a result, AIS has been merged with larger, more centralized systems known as ERP (enterprise resource planning). In ERP, a system like AIS is built as a module integrated into a suite of applications that can include manufacturing, supply chain, human resources, etc. All these modules are integrated together so as to access the same central data repository and execute
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