Technology Has Dramatically Changed The Accounting Profession Accounting Essay

In Ghana, a batch of organisations have besides been affected by this alteration and the history unit of these organisations is of no exclusion. The histories section of every organisation is said to be the chief lifeblood of such organisation. This is in the sense that, before any direction squad can do a concrete determination both on recent and future issues, the history section can non be left out.

As the lifeblood of any competitory concern, accounting information is a critical resource for all endeavors. The construct of accounting information system ( AIS ) is rather good established and legion commercial bundles every bit good as bespoke systems have been developed. However, the concern universe is best by accounting systems that have changing degrees of efficiency and inordinate costs for such information. ( Yau et al. , 2000 ) .

Promotions in information engineering ( IT ) have enabled companies to utilize computing machines to transport out their activities that were antecedently performed manually. Accounting systems that were antecedently performed manually can now be performed with the aid of computing machines.

In the past the accounting record maintaining system in most organisations in Ghana were manually computed by comptrollers. These manual methods of maintaining and keeping records were found to be unwieldy. Therefore, it was found to hold been associated with a batch of jobs for most of the history sections. Some of these jobs are ; insecurity of important records that is, record can easy be stolen or affected by catastrophes, easy use of accounting records, trouble in apportioning files and holds in to bring forthing study which at clip sleighs to the hold in determination devising every bit good as the full organisation system.

Presently, most accounting records such as employee ‘s paysheet, verifier, bank rapprochement, balance sheets, etc are being done by the usage of computing machine application package. These accounting packages are of different assortment such as sage, speedy book, Sun system, pastel etc. the backing of these packages depend on the civilization of the organisational system of entering.

On the other manus, this advanced engineering has besides created important hazards related to guaranting the security and unity of computerized accounting information systems ( CAIS ) ( Musa and Abu, 2005 ) .

This research will look into into how the history sections of most organisations in Ghana have overcome the jobs that were associated with the manual system with the debut of the computerized system. The research will besides examine into the jobs associated with the computerized system as exist presently.


A batch of surveies have been conducted on computerized accounting system ( CAS ) , most of which have been undertaken on it benefits. Very few have been undertaken on the rating of both the advantages and the disadvantages. In Ghana small is known about the impact computerized accounting system particularly with respects to little and average sized endeavors


To cognize the advantages and disadvantages of computerized accounting system to the comptroller and the full direction.

It consequence on the external environment ( interested parties or users of accounting information )

To cognize any non fiscal benefits or otherwise derived by houses who have implemented computerized accounting systems

Factors that influence the acceptance of a accounting bundles of these organisations


The survey aims to reply the undermentioned inquiries ;

How advantageous or disadvantages has the computerized accounting system been to the comptroller and the full direction?

How does it impact the external environment ( interested parties or users of accounting information ) ?

What factors influence the acceptance of an accounting engineering?

What have been the non-financial impacts of the acceptance of accounting engineering?


The findings of this probe will be a beginning of mention for organisations that want to migrate from the manual system of entering to the computerized system. That is, to enable them to cognize the benefits they will deduce from utilizing the computerized system every bit good as the hazard associated with it.

Besides, the survey will function as a usher for comptrollers who uses the computerized accounting system every bit good as for pupil to hold an penetration about the computerized accounting system.

The survey will besides add to the bing cognition on impact of computerized accounting systems in Ghana.


This survey would be carried out utilizing the study method. Using the study method would be of much relevancy in this research because we will derive an in-depth apprehension on how and why cybernation is being used in most organisations

1.6.1 Population

Small and medium size endeavors with formalistic accounting constructions runing with the cardinal concern territory of Accra.

1.6.2 Sampling Techniques and Sample

From the population, Social Security and National Insurance Trust ( SSNIT ) infirmary, Ministry of Health ( MOH ) and the central office of The Salvation Army Church would be chosen as the sample for our research. Twenty-five people in each organisation would be interviewed. The respondents include direction, accounting practicians or employees of the history section of organisations and users of accounting utilizations. In taking the sample for the survey, the non chance technique specifically the judgement trying would besides be used for each of the other population. This sampling technique would be chosen in other to acquire an appropriate beginning that can supply us with significant information for accomplishing our research aim.

1.6.3 Beginnings of Datas

Both primary and secondary informations would be collected in an effort to reply the research inquiries. This would supply equal information for a better grasp of the issues and the different variables associated with it.

1.6.4 Collection of Datas

In roll uping the information two chief instruments would be employed. These are inquirers and interviews. Inquirers:

A inquirer is an instrument in composing signifier that has a figure of points and administered to several people to roll up informations for study ( Gordor, Akar, Howard 2006 ) . The inquirers would be administered to the employees and the accounting practician in the histories section of Social Security and National Insurance Trust ( SSNIT ) infirmary and other organisations utilizing computerized accounting system such as Ministry of Health ( MOH ) and the central office of The Salvation Army Church.

The inquirers consist of 12 points for the accounting practicians and accounting sections of the organisations and fourteen for employees in other section of organisations affected by the computerized accounting systems.

The inquirers would hold both close and unfastened ended inquiries. Correspondent would be requested to click or reply where appropriate. It would enable the research worker to roll up positions from many people as possible. Interview:

Another instrument which would be used to garner information is interview. An interview is a method of obtaining information about or from an single normally through unwritten interaction with that person ( Gordor, Akar, Howard 2006 ) . This method would enable the research worker to inquire inquiries that the inquirers could non cover. The interview would be conducted by agencies of a face to confront interaction.

1.6.5 Data Analysis Strategy

The responses from inquirers administered would be analyzed by the usage of both quantitative ( graphical method ) and qualitative ( drumhead method ) analytical schemes.

1.6.6 Time frame

This research would take a period of three month and a hebdomad. Get downing from February to the first hebdomad of May and this would be disintegrated in the agenda activities.


Accounting information system is considered as a subsystem of direction information system ( MIS ) . Boochholdt ( 1999 ) defines accounting information systems as systems that operate maps of informations assemblage, processing, categorising and describing fiscal events with the purpose of supplying relevant information for the intent of mark maintaining, attending directing and decision-making.

Accounting information systems are considered as of import organisational mechanisms that are critical for effectivity of determination direction and control in organisations.

Surveies have shown that successful execution of accounting systems requires a tantrum between three factors ( Markus and Pfeffer, 1983 ) . A tantrum must be achieved with dominant position in the organisation or perceptual experience of the state of affairs. Second, the accounting system must suit when jobs are usually solved, i.e. the engineering of the organisation. Finally, the accounting system must suit with the civilization, i.e. the norms and value system that characterize the organisation ( Christiansen and Mouritsen, 1994 ) . Systems will be utile when information provided by them is used efficaciously in decision-making procedure by users. The on-going revolution in information engineering ( IT ) has had a important influence on accounting information system ( AIS ) . Improvements in the IT have brought betterments in computing machines.

Today, about all organisations are utilizing computing machines in their day-to-day concerns. As computing machines become smaller, faster, easier to utilize, and less expensive, the cybernation of accounting work will go on. Accounting activities that were antecedently performed manually can now be performed with the usage of computing machines. That is, comptrollers are now able to execute their activities more efficaciously and expeditiously than earlier ( Dalchi and Tenis, 2004 ) .

Along with the betterments in the engineering, information systems have been computerized. Improvements in this engineering have replaced manual bookkeeping systems with computerized 1s. The revolution in the information systems, which Fowzia & A ; Nasrin started in the early 1950s when the first concern computing machines became available, is still in advancement ( Nash, 1989 ) .

By reexamining research surveies during 1987-1999, one finds out that 57 researches have been conducted on the issue of accounting information systems and determination doing the figure of which shows the importance of the research in this country. ( Sajady et Al, 2008 ) .

Research workers have developed many theoretical accounts of the decision-making and problem-solving procedure.

All those theoretical accounts depict determination devising as a complex, multistep activity. First, the job has to be identified. Then the determination shaper must choose a method for work outing the job. Next, the determination shaper must roll up the informations needed to put to death the determination theoretical account, and so construe the end products of the theoretical account and measure the virtues of each option. Finally, the determination shaper chooses and executes the preferable solution. The AIS can supply aid in all stages of determination devising. ( Romney et al, 1997 ) .

In computerized system computing machines are used in treating informations and in circulating accounting information to interested users. Now-a-days most of the little concern organisations finally replace their manual accounting system with computerized accounting system. Computerized accounting systems are package plans that gather the assorted accounting information related to gross revenues, purchases, receivables, payables, hard currency grosss, hard currency expenses, and paysheet. And in this process the fiscal statement is generated. ( Islam, 2010 ) .

Most of the accounting information is generated from minutess. Minutess of houses have both accounting and non accounting properties. During the early yearss of cybernation of AISs, accounting system used to be isolated from other information systems and served as operational ; support systems. Today, as more powerful, flexible, economical, and user-friendly package and hardware have become available, the tendency is toward a logical agreement where a individual system can back up both accounting and operational demands. In amount, today ‘s accounting systems are closely tied into and may even be to the full integrated with other information systems. ( Wilkinson et al, 2000 ) .

Quality information is critical to organisations ‘ success in today ‘s extremely competitory environment. Accounting information systems ( AIS ) as a subject within information systems require high quality informations. However, empirical grounds suggests that informations quality is debatable in AIS. Therefore, cognition of critical factors that are of import in guaranting informations quality in accounting information systems is desirable. ( Hongjiang, 2003 ) Kim ( 1989 ) argues that use of AIS depends on the perceptual experience of the quality of information by the users. By and large the quality of information depends on dependability, signifier of coverage, seasonableness and relevancy to the determinations.

Effectiveness of accounting information system besides depends on the perceptual experience of decision-makers on the utility of information generated by the system to fulfill informational demands for operation procedures, managerial studies, budgeting and control within organisation. ( Sajady et Al, 2008 ) .

Effectiveness of accounting information systems can be analyzed on three bases: 1 ) information range, 2 ) seasonableness, 3 ) collection. Information range is considered as fiscal and non-financial information, internal and external information that is utile in anticipation of future events. Aggregation of information is considered as agencies of roll uping and sum uping information within a given clip period ( Choe, 1998 ) . Doll and Torkzadeh ( 1988 ) for analyzing the satisfaction of users use some constructs to mensurate the effectivity of the accounting information systems. These constructs are information content, truth, format, easiness of usage and seasonableness.

In a recent survey ( Nasrin, 2010 ) ; some properties were identified to happen out the influence of utilizing computerized accounting package ( CAS ) by the users and their perceptual experiences about this. The users believed that utilizing CAS would assist him or her better attain important wagess and they feel comfy in utilizing CAS. Social influence was one of the most of import factors that affected users ‘ to utilize CAS to better their workability and public presentation and it was found that most of the respondents agreed that their public presentation could be better every clip by utilizing CAS.


This survey would be presented in a five ( 5 ) chapter papers with each chapter covering with a peculiar issue and detailing all the chief issues that would be involved in this treatment. The first chapter would present the chief issues involved in the cybernation in accounting systems and would supply back land description to the survey. The 2nd chapter would be about a reappraisal of bing literature associated with cybernation in accounting systems. The purpose of such reappraisal is to place already bing information about computerized accounting and expose spreads in bing cognition asking this survey. Chapter three would depict the methodological analysis and the practical techniques used to set about the survey. It would depict in item the research design, technique, the population, the trying method and the sample size, informations aggregation tools and consequences codification method used for analysing the information among other methods that would be employed by the survey. The 4th chapter would convey to illume the scene and organisational context of the survey. The chapter would discourse how the findings have answered the research inquiries and discuss in item the findings of the survey. The concluding chapter, chapter six, would show a sum-up of the findings of the survey, the decisions that can be drawn from the survey and would do any recommendation that may be necessary.



Calendar month


Literature reappraisal


Research design, techniques and methodological analysis development

First two hebdomads of March

Data aggregation

Last two hebdomads of March

Analysis of informations collected and findings

First three hebdomads of April

Bite of studies sections and composing the concluding study

Last hebdomad of April and the First hebdomad of May


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