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Accounting Information Systems: Evolving towards a Business Process Oriented Accounting

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Academic year: 2021

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Figure

Fig. 1. AIS business cycles. Adapted from: [17]
Fig. 2 shows a conceptual model proposed by the authors for an architecture of a future business process oriented  accounting information system where the BPMS is responsible for communicating with all existing systems within an  organization as opposed to
Table 1 presents the benefits of adopting a business process oriented accounting based on BPMS grouped by the  above accounting challenges

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