To be converted into useful information, transaction data requires processing. In an accounting…

 
   

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To be converted into useful information, transaction data requires processing. In an accounting information systems context, such processing requires the data to be structured and organised using file orientation and/or data orientation.

Required

Distinguish between a file-orientated approach and a data-orientated approach, and critically evaluate the advantages and disadvantages of each type, and the organisational characteristics that often determine which type will be adopted.