Area network 2. The origination of accounting data entry is transferred to customers or clients at the transaction source. For example, in merchandising businesses, like Service Merchandise, a customer can use a monitor to order an item, select a payment option, and make payment and take delivery of the item. All accounting data entries are done at the source and made by the customer. Large retailers use EDI to manage supply chain.
Bankers use digital authorization, signitures and electronic form flow.
They concluded that the management accountants are taking interest in the information technology transformation process. This trend of technology push in accounting provides valid reasons for gradual transformation of conventional accounting to concurrent accounting.