Abstract: The invention is a system and method for converting paper forms to electronic data. More specifically, a special purpose system and technique are described for performing the conversion in a manner that is advantageous in terms of overall cost and cycle time. The approach is applicable to many different form types; the forms may be credit card applications, license applications, or tax returns, for example. Because present day scanners and character recognition algorithms still result in read errors, manual data correction is required. One technique described in the invention is how to efficiently use both internal and external data entry operators as part of an overall conversion process. The invention also illustrates how to apply contingent workflow management concepts to the data conversion process. The result is a more efficient and effective business process.