Computerized Accounting System Research Articles

Effects of Computerized Accounting Procedures on the Quality of Financial Reporting of Crop Boards in Kilimanjaro

In today's technological world, the use of computerized accounting procedures has become increasingly prevalent across various organizations. Computerized accounting procedures have been employed by organizations for financial record keeping and reporting. Financial reports are an essential source of information needed for different decision makers and other stakeholders. Therefore, this study aimed to establish the effects of computerised accounting procedures on the quality of financial reporting of crop boards in Kilimanjaro region, Tanzania. The study was grounded by Resource-Based View (RBV) developed by Barney in the 1990s. The study applied a descriptive research design under quantitative research approach. Eight (8) crop boards in Moshi Municipality were targeted comprising of Forty (40) staff dealing with accounting and finance. Sample size was obtained through Sample Size Calculation for Finite Population. Data was collected through questionnaires. Face and content validity was used to ensure the validity of the research instruments, and then the instruments were piloted Three (3) accounts and finance employees at Tanzania Coffee board to clarify any ambiguities and checked for consistency of the data to be collected. Reliability was ensured through Cronbach’s alpha test which was run through Statistical Package for Social Sciences (SPSS) and obtained a coefficient of 0.81 which is reliable. Data was analysed through the aid of SPSS and then presented in form of tables, frequencies, percentages and means. Ethical considerations and ethics ethical values were adhered throughout the research process. The study found that computerized accounting procedures had effects on the quality of financial reports of Crop boards in Kilimanjaro region, Tanzania. Basing on the findings it was concluded that the computerized accounting procedures have a positive effect on the quality of financial reporting of Crop Boards in Kilimanjaro. Further, it was concluded that computerized accounting procedures were effective in facilitating decision making and improving the overall quality of financial reporting. This study recommended that Crop Boards in Kilimanjaro should continue using computerized accounting procedures and enhance the system for improved efficiency, accuracy, and accessibility of financial data. Further, it is recommended that Crop Boards should provide training and skill development programs to their accountants. Also, this study provides area for further studies, recommending that further studies could be conducted on the influence of Computerized accounting systems on the Financial Decision Making.

Impact of a family support intervention on hospitalization costs and hospital readmissions among ICU patients at high risk of death or severe functional impairment

BackgroundPatients with advanced critical illness often receive more intensive treatment than they would choose for themselves, which contributes to high health care costs near the end of life. The purpose of this study was to determine whether a family support intervention delivered by the interprofessional ICU team decreases hospitalization costs and hospital readmissions among critically ill patients at high risk of death or severe functional impairment.ResultsWe examined index hospitalization costs as well as post-discharge utilization of acute care hospitals, rehabilitation and skilled nursing facilities, and hospice services for the PARTNER trial, a multicenter, stepped-wedge, cluster randomized trial of an interprofessional ICU family support intervention. We determined patients’ total controllable and direct variable costs using a computerized accounting system. We determined post-discharge resource utilization (as defined above) by structured telephone interview at 6-month follow-up. We used multiple variable regression modelling to compare outcomes between groups. Compared to usual care, the PARTNER intervention resulted in significantly lower total controllable costs (geometric mean: $26,529 vs $32,105; log-linear coefficient: − 0.30; 95% CI − 0.49, − 0.11) and direct variable costs ($3912 vs $6034; − 0.33; 95% CI − 0.56, − 0.10). A larger cost reduction occurred for decedents ($20,304 vs. $26,610; − 0.66; 95% CI − 1.01, − 0.31) compared to survivors ($31,353 vs. $35,015; − 0.15; 95% CI − 0.35,0.05). A lower proportion in the intervention arm were re-admitted to an acute care hospital (34.9% vs 45.1%; 0.66; 95% CI 0.56, 0.77) or skilled nursing facility (25.3% vs 31.6%; 0.63; 95% CI 0.47, 0.84).ConclusionsA family support intervention delivered by the interprofessional ICU team significantly decreased index hospitalization costs and readmission rates over 6-month follow-up.Trial registration Trial registration number: NCT01844492

Usefulness of accounting information systems for small business profitability in South Africa: A systematic literature review

Accounting information systems are an important instrument in the hands of administrators seeking to maintain a competitive edge in the face of fast technological innovation, having the knowledge, and demanding expectations from customers and business owners. The objective of the study is to investigate the empirical literature pertaining to accounting information systems and companies. This study uses a systematic literature review method to provide responses to the research issue, and the bulk of the research was conducted in industrialized economies where computerized accounting system approaches were widely adopted. The selected method of inquiry consists of the following phases: study choice, development of both inclusion and exclusion guidelines, research designation, quality of research assessment, data collection, and data compilation. Based on the paper’s findings, most small businesses fail to implement accounting information systems in their operations, resulting in low-efficiency levels because of the difficulty of preserving company information records. Furthermore, this systematic literature review adds to the prior literature in three ways: (1) it indicates the usefulness of accounting information systems; (2) it expresses the suggestions that might be implemented to boost the accounting information system; and (3) it describes the research gaps that require to be filled to encourage an improved adoption of accounting information systems for small business profitability.

INFLUENCE OF RECORD KEEPING ON THE PERFORMANCE OF MICRO AND SMALL ENTERPRISES IN THE CONTEXT OF THEIR AREA OF OPERATION: AN EMPIRICAL STUDY

Objective: The target of this paper is to look into how record keeping affects the performance of Micro and Small Enterprises (MSEs) in the context of their place of operation. Theoretical Framework: After going through the literature, it is identified that not a single study has been done in the research area of this paper. Method: In this study, a simple survey was conducted among 268 MSEs functioning in Karimganj District of Assam. Multiple regression analysis with SPSS 21 was used to analyse the data. Results and Discussion: Result of the analysis shows that female participation is poor in the study area and there is a positive correlation with R2 = 0.460 implying that record keeping Practices in the context of their area of operation is 46% responsible for explaining the dependent variable i.e., Performance of MSEs. Research Implications: The study suggests that maintaining proper records can significantly improve the performance of MSEs. Furthermore, the adoption of computerized accounting systems can provide a more efficient and accurate means of record keeping, which can lead to improved financial performance. Originality/Value: The study revealed that the majority of micro and small businesses failed to keep accurate records of their commercial dealings. However, those enterprises that kept proper records had a better understanding of their business operations and could make more informed decisions.

SOSIALISASI PENERAPAN PSAK 1 DALAM PENYAJIAN PEMBUKUAN AKUNTANSI BERBASIS KOMPUTER TERHADAP UMKM JASA SALON AMY

One of the common problems faced by MSMEs is the lack of adequate maintenance of financial records on their business activities. Financial management that has not been completely separated from the family's personal finances causes the implementation of the basic accounting system in the business does not run optimally. Many MSMEs consider that business bookkeeping is too complicated and less important, especially because of the lack of skills and awareness of the sustainability of their businesses. This study aims to provide an overview of the application of basic computerized accounting systems in SMEs and understand financial statements in accordance with PSAK No. 1. In order to improve the quality of accounting records that are currently suboptimal, the implementer utilizes an empowerment method through a bottom-up approach, involving active participation from the grassroots or the community at large. With this method, MSMEs and service providers actively engage in identifying issues, seeking appropriate solutions, and collectively taking steps to resolve these problems. This ensures that the implementation of a computer-based basic accounting system in the "Salon Amy" MSME can proceed.

Anlysis of Sales And Cash Receipt Accounting Information Systems In Efforts To Improve Internal Control (Case Study CV. Andalan Prima)

This research aims to find out how to apply sales accounting information system analysis and cash receipts in an effort to improve internal control at CV. Prima Mainstay. This sales and cash receipts accounting information system plays a very important role in internal control, if there is no internal system then you cannot monitor the running of a company This research was conducted at CV. Andalan Prima is a distributor that sells various kinds of plastic. This research uses a descriptive qualitative. The data collection techniques in this research are observation, interviews and documentation. Meanwhile, the data analysis technique in this research uses comparative descriptive analysis by describing or illustrating the actual state of the research object. Based on research conducted regarding the sales accounting system at CV. Andalan Prima Bengkulu found that CV. Andalan Prima in its sales activities implements a cash sales system and a credit sales system. Meanwhile, the accounting information system run by the company uses two systems, namely a manual accounting system and a computerized accounting system. The accounting function is separate from the billing function and the cash receipts function.

Effect of Computerized Systems on the Organizational Performance: Evidence from Selected Public Organizations from Iringa Municipality

This study investigated the impact of computerized systems on public organizations in Iringa Municipality, focusing on the Computerized Accounting System (CAS) and the Government Electronic Payment Gateway (GePG). A mixed research approach and a cross-sectional design were employed, with 100 randomly selected employees from a population of 145 participating through questionnaires and interviews. Data analysis utilized descriptive statistics and multiple regression. The findings revealed that a majority (84.6%) of TRA employees had received training related to computerized systems. Similarly, IRUWASA and TANESCO had a significant portion of trained employees (71.4% and 90.9% respectively). Within IMC and RBWB, 85.7% of employees had attended training, while Mkwawa University and RUWASA showed high training attendance rates at 80%. Concerning network availability, most TRA employees (76.9%) reported inconsistent network availability. This issue was prevalent among IRUWASA and TANESCO employees (63.6% and 90.9% respectively), as well as within IMC and RBWB. The first objective's findings indicated a significant negative impact of system downtime on performance (p-value = 0.000). A one-unit increase in system downtime corresponded to a performance decrease of -0.004. Conversely, training had a positive and significant impact on performance (p-value = 0.013), with a one-unit increase resulting in a performance increase of 0.011. Latency had a significant negative effect (p-value = 0.000), where a one-unit increase in latency led to a performance decrease of -0.039. In light of these findings, it is recommended that public organizations allocate resources for the enhancement and modernization of computerized systems. This should include investments in more robust hardware, software, and network solutions, as well as comprehensive training programs

Computerized Accounting Systems and Payroll Accounting

The study examined the relationship between Computerized Accounting System (CAS) and payroll accounting in public institutions in Osun State. The study gathered data through the use of questionnaire: The data collected from the questionnaires were analyzed using basic mean calculations and one-way analysis of variance (ANOVA). A positive relationship was found between CAS and payroll accounting in public institutions. Overall, the findings suggest that the adoption of computerized accounting systems in public institutions in Osun State has positive effects on payroll accounting, including improved decision-making processes, enhanced performance, efficient record-keeping, and strengthened control systems and accountability. Regular rotation of accounting staff across different sections is recommended by the study in order to minimize the temptation for individuals to commit fraud using their specialized knowledge and experience in a specific section. And also to keep up with advancements in information technology, management should continually update their knowledge and skills in transmitting payroll information efficiently and accurately between departments, adopting new technologies as they emerge.

Pengaruh Sistem Akuntansi dan Kompetensi Akuntansi Terhadap Potensi Penyalahgunaan Dana Desa (Studi Kasus Di Kabupaten Demak)

The potential for misuse of the funds of the village in Indonesia has increased due to misconstrued one side, basic education is the head of the village and its officials not derived from competencies of accounting. The village chief has the desire and the hope that created a computerized accounting system to simplify financial reporting the village Fund. Thus, a good Accounting System in conducting employee administration finance village Fund will be able to reduce the potential for abuse of the village Fund.This research aims to know the influence of the accounting system and accounting competency against the potential misuse of funds. This research is the research field (field research) with a quantitative approach. The data used are the primary data with survey methods through the dissemination of the questionnaire. There are two independent variables in this study i.e. (X 1) accounting systems and accounting competency (x 2). The dependent variable (Y) village Fund abuse. The technique of sampling using random sampling so that the retrieved samples of the 101 people who represent their respective villages in Kabupaten Demak.The results showed that 1) influential accounting systems against misuse of funds i.e. village of 0762 with pvalue < 0.01; 2) influential accounting competency against the misappropriation of funds of the village i.e. of 0461 with p-value = 0.07.

Integrating Business Cycles and Transaction Processing: The Kayak Roll Case

Abstract Most accounting information systems (AIS) courses cover business cycles, business processes, transaction processing, risks, controls, and other topics independently. Thus, students can miss important relationships among those topics. This case integrates these topics, including how business cycles drive transaction processing, by guiding students through accounting tasks for a kayak retailer. In the case, students analyze business process activities and record transactions in QuickBooks software, a widely-used computerized accounting system representative of those they will likely encounter during their careers.

Optimizing the Design of a Computerized Accounting System for the Campus Network Based on MANT and Communication Architecture

Optimizing the Design of a Computerized Accounting System for the Campus Network Based on MANT and Communication Architecture

THE ANALYSIS OF COMPUTERIZED ACCOUNTING SYSTEMS USAGE IN THE MICRO-SMALL ENTERPRISES

This study aims to analyze demographic factors: understanding of SAK EMKM and motivation on Computerized Accounting System (CAS) usage in Indonesian MSEs. This study used online survey. Hypothesis testing through the t-test, ANOVA test, and Moderated Regression Analysis test. From the 87 respondents who did bookkeeping, there were 47,12% (41 respondents) using CAS and the remaining 52,88% (46 respondents) still using manual bookkeeping. From the 41 respondents who have using CAS consists of 87,8% (36 respondents) still using Microsoft Excel and the remaining of 12,2% use accounting software. The finding from this study show that only level education had a direct significant effect on CAS usage, while motivation did not moderate the relationship of the independent variables to CAS usage. Low level of education influence on the low CAS usage. But result for the simultaneous test without moderation and with moderation that the independent variables have a significant effect on the CAS usage

Tinjauan Atas Penggunaan Sistem Komputerisasi Akuntansi Di Pt. Andalan Fluid System

Computerized accounting system is an accounting system where the computer as information technology is useful to run applications used in processing accounting transactions and at the same time to generate financial statements in a company. With the computerized system in the company's operational activities, especially in the recording of financial statements can facilitate and help the computer user complete his activity report effectively and efficiently. The purpose of this discussion is to find out how to use computerized accounting system in PT. Mainstay Fluid system as well as in running using the system whether there are perceived obstacles, especially in the financial part.The results of the discussion showed that the computerized accounting system used by PT. Fluid System's mainstay is to use microsoft office excel in helping to make the company's financial statements. 
 
 Keywords : Computerized Accounting System, Microsoft Office Excel.

THE RELEVANCE OF COMPUTERIZED ACCOUNTING INFORMATION AND ITS EFFECT ON IMPROVING THE EFFECTIVENESS OF EXTERNAL AUDITING IN YEMEN COMMERCIAL BANKS: A SURVEY STUDY

The main objective of this study was to investigate the relationship between the relevance of computerized accounting information and the effectiveness of external auditing in Yemen commercial banks. To achieve this goal, the study used a quantitative research approach, and 350 questionnaires were distributed to workers at the administrative levels in Yemen commercial banks and external auditing offices that audit banks. The number of rounded questionnaires valid for statistical analysis reached 300, i.e., 86% of the distributed questionnaires. The findings of the regression model show that the unstandardized coefficient B for the relevance of CAIS is 0.724, which is significant as the p-value is less than 0.05.and this signifies that one-unit variation (increase) in the relevance of CAIS leads to a variation of 0.724 units of variation (raise) in the effectiveness of external audits in commercial banks in the Republic of Yemen. It was concluded that the computerized accounting systems were designed with relevancy in mind, which reflected favorably on the effectiveness of the external audit. This indicates that the results produced by computerized accounting information systems are effectively relevant to the results produced by an external audit. Overall, the study suggests that in order to improve the effectiveness of external auditing in Yemen commercial banks, it is important to ensure that the computerized accounting information being used is relevant and accurate. Therefore, it is safe to say that there is a positive connection between the relevance of computerized accounting information and the external audit's effectiveness.

Computerized Accounting Information System in Nepalese SMEs

The conversion from a manual accounting system to a computerized accounting system blended accounting with information technology in recent decades. In the area of accounting and finance, the use of computer software enables SMEs quick reporting and easy processing and storage of financial information.To address the issue of whether Nepalese SMEs ready to adopt CAIS, this study aimed to examine the factors that influence Nepalese SMEs to adopt CAIS.

Computerized Accounting Systems and SMEs Performance in Developing Countries: A Mediating Role of Internal Control System

The purpose of this study is to examine the mediating role of an internal control system in adopting acomputerized accounting system and SMEs performance. Data were collected by sending structuredfive points Likert scale online questionnaires to the Accounting Professionals of SMEs from the Textileindustry of Pakistan. The data was analysed by using Smart PLS 3.2.8 software. The findings of theresearch show that the Internal Control system partially mediates between computerized accountingsystems and organizational performance. Results also indicate that computerized accounting systemand internal control system has a significant role to improve organizational performance. The findingssupport the positive relationship of computerized accounting systems and internal control systems inSMEs of the Textile Industry of Pakistan. Limited research is available on Computerized AccountingSystems in SMEs with mediating role of internal control in emerging economies Managerial Implication,limitations, and future research directions are also discussed.

The Effect of Electronic Reporting on Financial Control in Public Secondary Schools in Narok County, Kenya

A computerized accounting system involves the computerization of accounting information which is established in order to facilitate decision making. Financial controls are at the very core of resource management and operational efficiency in any organization. The overall objective of this study was to determine the effect of electronic reporting on financial control in public secondary schools in Narok county. The study used a descriptive survey design. The study targeted a population of 656 accounting officers in public secondary schools in Narok county. The study used stratified random sampling and obtained a sample size of 240. Data was collected using a questionnaire. The questionnaire was tested for validity and reliability to ensure that it provided the data that was required for the study. The data was analyzed using descriptive statistics for frequency and percentages, Pearson correlation analysis and simple linear regression analysis to summarize and classify data, to establish the relationship between the variables and to determine the strength of association between the variables respectively. On the effect of electronic reporting on the financial control in public secondary schools in Narok county, the majority of the respondents agreed that it had an effect on financial control. The effect was statistically significant when tested using Pearson correlation (r = 0.621; p- value = 0.000). The hypothesis was tested using t-values, where the null hypothesis was rejected based on the t-value (11.506) which was greater than the critical t-values. The study therefore concluded that public secondary schools that seek to enhance their financial control should embrace electronic reporting as in enhances transparency and accurate reporting.

Effect of Computerized Accounting System on Organisational Performance of Oil and Gas Firms in Port Harcourt, Nigeria

The study examined the effect of a computerized accounting system (CAS) on the organisational performance of oil and gas firms in Port-Harcourt, Nigeria. The study adopts the survey research design. The survey enabled the researcher to obtain information from respondents about practices, situations or views via questionnaires. The population comprised of hundred staff of five randomly selected Oil and Gas firms in Port Harcourt, Rivers State with a capital base of above 500 million. The unit of focus was personnel in the Accounting/Finance and the IT/ICT Department of the respective companies. The study is based on primary data obtained from a structured questionnaire administered to respondents. The reliability of the instrument was measured using Cronbach’s alpha. The data were analysed using descriptive and inferential statistics. The hypotheses were tested using simple linear regression. The results showed a positive significant effect of accounting software usage on accountability, productivity, and cost control in oil and gas firms. Based on this the study recommends the use of electronic mediums and other alternative channels (such as cloud computing frameworks) for storing financial information to ensure the safeguarding of such information and prevent data loss. The deployment of CAS in functional departments to boost the efficiency of service delivery in addition to linkage to the overall organisational ICT framework can enable the speedy generation of internal and external financial reports.

Effects of Computerized Accounting Systems on Financial Performance

Many organizations have wholeheartedly embraced computerized accounting systems in order to expand their corporate operations. In recent years, service businesses, particularly the banking industry, have experienced considerable development as a result of the use of computerized accounting systems. This study assesses the linkage between the financial performance of Kenyan businesses and the setting for computerized accounting. A few of the themes that have been taken into account are data controls, detective controls, preventive controls, and corrective controls. In contrast to clerks using manual procedures, the study found that a computerized accounting system (CAS) will not issue invoices incorrectly, hence eliminating errors. Business organizations are becoming more and more competitive in the market as a result of the implementation of CAS.

MSMEs in Jatirasa, Bekasi: Design and Implementation of SAK-EMKM Financial Reports Using Microsoft Excel

In the last two years, there has been an increase in the number of MSME actors during the Covid-19 pandemic. However, MSMEs' development is not accompanied by knowledge of financial statement preparation. MSMEs face a number of challenges, including: a) a lack of knowledge about the preparation of accountable financial statements; and b) a lack of soft skills training about the accounting system. The proposed community service activities are expected to solve problems, such as: a) providing soft skills in the form of knowledge about financial reporting; and b) providing training on the preparation of financial statements using a computerized accounting system. The goals of this activity are as follows: a) increasing awareness of accountability for every transaction carried out in its business operations; and b) being consistent and sustainable in preparing financial statements for future business continuity.