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Does anyone have any idea about setting up a multi-agency on odoo without using multi-company?
The objective is to manage several different agencies while keeping the same accounting

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What are these "agencies"? If you can provide more information, you might get some advice.

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We implement odoo in a company that has several agencies spread across the country. We would like to integrate these agencies into the system while avoiding using multi-company because we want the accounting of all these agencies to depend on the company. And so, we would like to have a single accounting system for all the company's agencies.

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I am not sure about but I assume that agency means a unit of the company like multiple store/branch

In this case, OCA has operating-unit modules to manage many units/agency of the company 
https://github.com/OCA/operating-unit

there are many modules to handle accounting, sale, purchase, stock by operating unit
https://github.com/OCA/operating-unit/tree/12.0/account_operating_unit

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