The word articulation generally tells about how the pieces of something are joined together;
Example
How bones are linked to make a skeleton
• It is a sequential process that has an opening, mid and end all these parts should be harmonize
• (In accounting perspective) Articulation means that the income statement (PNL), statement of retained earnings (RE), and balance sheet... https://www.expertsmind.com/accounting-assignment-help/articulation-homework-assignment-help.aspx