Abstract: Financial data is obtained from two or more types of financial management systems and analyzed to obtain potential entities data identifying potential entities and attributes associated with the potential entities. Duplicate potential entity data is then identified and eliminated to generate a master entity list. The financial data is also analyzed to identify potential commercial transaction data and one or more attributes associated with the commercial transaction data, including data indicating commercial transactions and the parties associated with the commercial transactions. The commercial transaction data is then analyzed using the master entity list to match entities listed in the master entity list with the parties associated with the commercial transactions. The matched entities are then substituted for the respectively matched parties associated with the commercial transactions to create a master commercial transaction list.