It incorporates controls over the accuracy of data. It generates reports and other information. However, computerizing an AIS often changes the character of the activities. Data may be collected by special devices. Fewer paper accounting records may be employed. In some instances, source documents are eliminated. Many, if not all, of the processing steps are performed automatically. The outputs are neater, in more varied forms, and often more numerous. Any user can generate more outputs on demand. Moreover, the outputs can be distributed to other persons connected via a local area network of interconnected microcomputers.