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Information on collection, storage and processing of financial and accounting data. A set of interrelated components, that interact, to achieve a goal. The functions of Accounting Information Systems. Collect and store data about events, resources, and agents.

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There has been a remarkable growth in these so called inter-organisational relationships and thereby a blurring of the boundaries of the companies. In addition, single inter-organisational relationships are connected in larger networks which further blur the boundary of the single company. Workshop on Accounting in Networks.