Computerised Accounting System
Abstract
This paper is based on a research project which will design to investigate business usage of acomputerized accounting system (CAS) to ascertain if there are obstacles that prevent businessesfrom migrating to such a system. Two groups of businesses will be surveyed. Those that currentlyuse a CAS and those that do not. The purpose of this comparison is to determine what will the major influences in their decision to use or not use accounting software for their business. A secondaryobjective was to learn more about the influence and role (if any) played by their accountant in their decision. The development of an understanding of the obstacles that inhibit the use of a CAS will beuseful in the building of strategies to encourage greater efficiency in business record keeping.
1. Introduction
The traditional view of business record keeping suggests that it is paper based and filedin a shoe box until such time that it is placed in the hands of the accountant for the preparation of the annualtaxation return. Over the years the accounting profession and business training providershave been trying to change the approach to record keeping adopted by small businessoperators, with a viewto them holding better records and ultimately improving the management of their business. With theintroduction of lower-cost and more user-friendly computerized accounting systems(CAS) thereappears to be fewer obstacles to improved record keeping practices. This paper willreport on the findings of a study that investigated business usage of CAS. It begins witha review of the literature onthe adoption of Information Technology (IT) and then considers the findings of the studyin thecontext of the adoption factors identified. It concludes with a discussion of the issuesthat areassociated with the usage of CAS and provides some direction for those organizationsinvolved in advising business operators about their record keeping.( 16th AnnualConference of Small
This paper is based on a research project which will design to investigate business usage of acomputerized accounting system (CAS) to ascertain if there are obstacles that prevent businessesfrom migrating to such a system. Two groups of businesses will be surveyed. Those that currentlyuse a CAS and those that do not. The purpose of this comparison is to determine what will the major influences in their decision to use or not use accounting software for their business. A secondaryobjective was to learn more about the influence and role (if any) played by their accountant in their decision. The development of an understanding of the obstacles that inhibit the use of a CAS will beuseful in the building of strategies to encourage greater efficiency in business record keeping.
1. Introduction
The traditional view of business record keeping suggests that it is paper based and filedin a shoe box until such time that it is placed in the hands of the accountant for the preparation of the annualtaxation return. Over the years the accounting profession and business training providershave been trying to change the approach to record keeping adopted by small businessoperators, with a viewto them holding better records and ultimately improving the management of their business. With theintroduction of lower-cost and more user-friendly computerized accounting systems(CAS) thereappears to be fewer obstacles to improved record keeping practices. This paper willreport on the findings of a study that investigated business usage of CAS. It begins witha review of the literature onthe adoption of Information Technology (IT) and then considers the findings of the studyin thecontext of the adoption factors identified. It concludes with a discussion of the issuesthat areassociated with the usage of CAS and provides some direction for those organizationsinvolved in advising business operators about their record keeping.( 16th AnnualConference of Small