C. Data flows should be reviewed with the business users to determine the system of record per object or field.

This option is recommended for several reasons:

Business Requirements and Logic: Understanding the primary purpose and business logic behind each piece of data is crucial. Business users are typically the best source of knowledge regarding the importance of data, how it's used, and the implications of where it originates and is maintained. Reviewing data flows with them ensures that decisions about the system of record are aligned with business needs and operational logic.

Accuracy and Authority: The system of record (SoR) is defined as the authoritative data source for a given piece of information. This designation depends on the data's nature, usage, and the business process it supports, rather than on technical aspects such as the order of integration flows or which system performs updates. Determining the SoR based on business users' input ensures that the most accurate and authoritative source is identified for each type of data.

Flexibility Across Objects and Fields: Given that Salesforce integrates with multiple systems, each feeding different types of data (orders, invoices, commissions), it's possible that the system of record might vary by object or even by specific fields within an object. Engaging business users in the decision process allows for a nuanced approach that accurately reflects the role and importance of each data element within the organization's operations.

Alignment with Business Processes...

D. Whatever system updates the attribute or object should be the system of record for that field or object: The system of record is typically the one responsible for updating and maintaining the most accurate and authoritative data for a specific attribute or object. In this scenario, each system is responsible for updating different aspects of the Account and Opportunity records. Determining the system of record should be based on the specific field or object being updated.

Options A and C emphasize the origin of data in Salesforce or involve reviewing data flows with business users. While these considerations can be relevant, they might not directly address the ongoing updates and maintenance of specific attributes or objects.

Option B (Whatever integration data flow runs last will, by default, determine which system is the system of record) introduces a potential dependency on the order of integration processes, which might not align with the concept of system of record based on data accuracy and authority. It’s preferable to explicitly define the system of record based on the responsibility for updating specific data elements....