File-orientated approach and a data-orientated approach

Because of the increasing volume and complexity of business transactions, various system of processing data have emerged. In a contemporary context, such systems include batch processing and online processing.


Briefly describe the key characteristics of each of the above types of processing systems and discuss the advantages, disadvantages and uses of each type.

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 organized using file orientation and/or data orientation.


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


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