The use of systems and sub-systems in organizations create artificial boundaries between departments and task groups.
Accounting systems replicate the extant organizational structure in their designs.
Accounting sub- systems are used to track and report accounting data according to functional areas, such as payroll, accounts payable, marketing, production, etc. Arguably, an accounting system architecture built on such a foundation will find it difficult to respond to the emerging organizational dynamics 2 . In the past, deficiencies in GAAP have been recognized by many accounting scholars. CAS models information processing from the perspectives of the production and sales functions, and captures data to satisfy financial accounting needs to produce the income statement and balance sheet based on historical perspectives. In a computerized system, to support the income determination and balance sheet presentation objectives, GLS has assumed the role of an accounting database.