USE OF COMPUTERIZED ACCOUNTING SYSTEM OF SMALL, MEDIUM ENTERPRISES IN CANDELARIA, QUEZON

Abstract

This study examined the adoption of computerized accounting systems by Small and Medium Enterprises (SMEs) in Candelaria, Quezon. The study investigated the level of managers’ acceptance of using computerized accounting information in connection with its functionality, reliability, usability, efficiency, maintainability, and portability. A descriptive correlational design was used to analyze the degree of relationship or association between variables. A total of 50 respondents from SMEs were selected using a simple random sampling technique. Based on the hypothesis, there is no significant relationship between the level of acceptance and the impact of accounting information systems that were rejected. The study found that managers’ acceptance of CAS in functionality, reliability, usability, efficiency, maintainability, and portability had a strong agreement, indicating the effectiveness of CAS in SMEs in Candelaria, Quezon. The researcher suggested that SMEs in Candelaria, Quezon, should consider upgrading to high-end applications that are more useful for their businesses. The results showed a strong relationship between managers’ acceptance of CAS and its effectiveness in SMEs in Candelaria, Quezon.