An Analysis of Task Performance Outcomes through E-Accounting in Malaysia

Wan Zuriati Wan Zakaria,Dr Mohamed Elsayed,Professor Dr Sheikh F Rahman

doi:10.5296/jpag.v1i2.946

Wan Zuriati Wan Zakaria, Dr Mohamed Elsayed + Show 1 more

Open Access

https://doi.org/10.5296/jpag.v1i2.946

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Abstract

The objective of the study is to investigate the impact of E-Accounting on task performance outcomes in public sector agencies (PSAs) in Malaysia. The target population for the study was the users of E-Accounting from the accounting, finance and budgeting departments of federal ministries and agencies in the administrative centres of Putrajaya, Kuala Lumpur and Selangor areas. Using the random sampling method, 643 questionnaires were distributed, but 399 were collected. A multiple regression model and Pearson correlation coefficient were used to test the hypotheses of the study. Results of the study show that the adoption of E-Accounting within public sector agencies in Malaysia has significantly improved the budgeting, accounting and reporting, and auditing and controlling task performance of the public sector agencies.

Highlights

The introduction of advanced information technology (IT) has changed the way that businesses or organisations conduct their businesses
The study shows that the use of E-Accounting may improve the effectiveness of accounting and reporting tasks, budgeting, controlling and auditing which may reflect on the organisational effectiveness as well
This study finds that the most significant impacts of E-Accounting are on accounting and reporting and budgeting task performance respectively

Summary

Introduction

The introduction of advanced information technology (IT) has changed the way that businesses or organisations conduct their businesses. The capabilities of IT have led to the introduction of various information systems, such as, accounting information system (AIS), manufacturing resource planning system (MRP) and human resource system (HRM) to manage the various aspects of a business (Kharuddin, Ashari, & Nassir, 2010). Previous inefficient traditional paper-based manual accounting methods caused some problems, such as, wrong data entry, slow and inefficient task performance and massive utilization of paper products. The emergence of computer based IT (Kharuddin et al, 2010) has changed the accounting profession itself, and the accounting information systems and practices (Jackling & Spraakman, 2006). IT as a key resource in accounting and financial information processing (Salehi, Rostami, & Mogadam, 2010) has enabled the tedious task of manual bookkeeping to be substantially eliminated through the implementation of computerised accounting information systems (Aziz, 2003)

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