CABEM designs and builds a hierarchical management system called mother-daughter (M-D) which acts as a consolidation tool for multiple AS400 accounting systems/hubs. The accounting management tool uses drag and drop capability and allows users to review, select, copy, create and build hierarchies of customer records across a set of AS400 accounting hubs. When a user wants to create or edit a customer record the application workflow guides them through the steps of selecting an appropriate record from sets of active accounting hubs. The tool has powerful search capability and is also used to integrate legacy applications and extend data to web services for both internal and external purposes.