Article | REF: AG1203 V1

Multidimensional Accounting

Author: Didier LECLERE

Publication date: September 10, 2016, Review date: March 10, 2021

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5. Current problems

5.1 Centralization versus decentralization

An integrated database has its advantages, but also its disadvantages: too much integration means too much centralization, and therefore, in some cases, greater vulnerability. Indeed, what happens in the event of a breakdown, or a staff strike, or dramatic events, if the centralized system is unable to function? In this case, the entire business is paralyzed. So, in practice, you need to have a specific risk strategy (in terms of back-up, etc.). You also need to think about the trade-off between what can be handled centrally, and what can continue to operate on a decentralized basis. Client-server architectures can provide a solution.

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