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Fazle Hakeem Ghory

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Open access Sep 2026

Universal Journal Architecture and the Transition from Dual-Ledger Systems in Next-Generation ERP: Architectural Implications and Cloud Deployment Trade-offs

This paper investigates the architectural evolution of enterprise resource planning (ERP) financial management subsystems. In particular, it traces the transition from conventional dual-ledger structures to unified journal architectures. The Universal Journal concept, along with its consequences for financial data inte...

Fazle Hakeem Ghory · 0 citations

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