I understand that you are presenting an accounting lens through which to see data. All data is not accounting data. With Accrual accounting, it can come clear

I understand that you are presenting an accounting lens through which to see data. All data is not accounting data. With Accrual accounting, it can come clearer in the end, especially that it is not clear, in the way you've described. Accrual accounting itself does also have processes that should be followed, but it doesn't speak much about data ownership. Auditing entries is relative to how accounting systems are setup to be audit-able, or not. The point about data ownership remains on it's own from the tangents of accounting data.