THE REVIEW OF RELATED LITERATURE

This chapter contains the Foreign and Local Related Literature and study as well

as the synthesis of the study.

Related Literature

Foreign Literature

Refilling stations have always been part of human by providing fuel, maintenance
and service for car in daily transportation. The researchers carefully choose those
foreign literatures to be involved. Below are listed some the foreign literatures.
Rapid Consumption - Over the years many countries frequently needed the fuel
from the Middle East for daily life of all people. Increasing its consumption makes the
economy of the country process properly.
The source of fuel limit - The heart of Middle East are the richest in terms of fuel,
many countries are deeply relying on their products. However due to tremendous
demand by those countries that futile in fuel, the source become shorter over the year..
Since it can cover up the necessity over a thousand year, yet it must have a solution
before it will loss.
Little vs. Huge - Those countries exporting fuel know that their products are so
precious make a wise decision to add some amount on it and slice up the fuel per
barrel.
Environment matters - It is true that fuel can run up economy drastically, however
when the Revolutionary Era came out or other call is Engine Era many people are
delighted using this fuel it is effective and efficient for working matters. The environment
degrades its natural phase too
 much cfc in air create a Global warming which cause to heated up the earth so
that the natural habitat of animals and man change also creates pollution and sickness
around the world.
Many countries around the world are in the process of strengthening their
democratic Institutions. More generally, public disquiet and awareness of widespread
corruption. On virtually every continent has focused attention on the need for institution
building, especially the need for a greater financial accountability. Public sector
accountability, particularly financial accountability, is also a high priority on the bilateral
and multilateral donors’ aid agenda donor and lender. Agencies are de facto
stakeholders in financial management reforms through the provision of funding in the
form of grants or loans for many public sector projects.
However, they are just beginning to recognize the need to strengthen records.
Management systems as part of wider institutional capacity building and policy Reforms.
The Public Finance Regulations contain other detailed requirements concerning
the
Nature and control of financial records, for example:
• the vouching and control of receipts (sections 64 and 65)
• payments (section 84 to 86)
• the need for an audit trail (section 120)
• Treasury cash books (section 126)
• standard forms (section 136).

Study of integrated information systems literatures of management accounting

with consideration to the existing strengths within the framework of management
accounting elements, new integrated information systems of accounting results in more
development and understanding of theatrical frameworks in this regard. It identifies
research gaps and suggests using research opportunities with different patterns and
different methods.
Ranking of AISs on performance of medium companies in Malaysia after study of
310 companies through electronic questionnaire showed that, a significant and
important part of medium companies in Malaysia placed in high rank, and only a limited
number of medium companies because of low organizational performance were in low
level of accounting information systems.
Factors of users' concentration, measurement, and report making, quality of
provided management information, reviewing and checking group work of outcomes
affect the quality of accounting information. To develop and spread of AIS a special
team should be organized for designing input and output concepts and processing
stored information so that company's decisions for main outputs and comparing of them
with computer information to be possible and achievable
Future development of AIS in investment shows that the successes in avoiding risking
the capital of companies are of five categories as:

1. Clear and bright offers.

2. Internal changes in institution investment.
3. The variety of variables and repeating information change
4. More use of information for supportive decisions support.
5. World-wide impacts on investment.

These evidences are good reasons for the judge and further research in the
future and development of AIS
(Nur Azizi and Kynk, Malaysia, 2005)

Local Literature

Here in the Philippines Refilling Station is one of the Businesses that so fast in
every transaction cause of increasing the Economic growth. There also huge
companies dominantly in the fields of refueling like Petron, Shell, Caltex and others
adding up some chemicals so that it is more appealing to the customers. The
researchers involved the related literature also the same in the foreign. Our country is
not given a precious fuel deposits but has alternative to create fuel out of plants also
finding Sea oil. The current news tells that Spratly Island and other islands that has are
capable of having sea oil an issue still arguing that those islands are entitle in the
territory of the country.
Related Studies

Foreign Related Studies

The team decides to choose the Harvard System. According to the research
done, they have program blends of topics from accounting, international auditing and
information systems to develop the knowledge, skills and abilities needed in the
accounting profession. The accounting information system component of the program
provides an understanding of computer and information technology concepts and
places strong emphasis on acquiring subject specific knowledge in international
auditing, accounting, finance, and the business environment. Furthermore, the program
incorporates for the accounting department of a business. Accounting theoreticians in
the University they argued that control systems should be modified in accordance with
the business strategy of a firm.
This study tests the hypothesis by examining differences in accounting control
system attributes between two groups of firms following distinctly different strategies.
Interview data and questionnaire data are used to provide evidence of the ways in
which firms align their control systems and strategy. In addition, preliminary evidence is
discussed which suggests a relationship of colleagues at the Faculty on Management,
McGill University and at the Harvard Business School. Funding for the research was
provided by the Quebec Order of Chartered Accountants and the Division of Research
of Harvard Business School. Those professors flourish the accounting standards like
Professor Robert Anthony become staff since 1940 lifted up the University from having
astonishment in the fields of Accounting as well as the development of AIS for
supporting the Accounting subjects followed by Professor David Hawkins one of the
member of Financial Accounting Standards Advisory Committee also an staff since
1962 and currently in Lovett-Learned of Business Administration this Information this
information was dated back on 2007.
 However in the contrast of a free will country, the team also made a research on
the University of Siena in the iron country of Soviet Union. There thesis investigates
how firms, as example of Russian firms, control and steer the operations of their
subsidiaries in the countries and the role of accounting with the used iron hand in
management control systems. The thesis consists of three essays, which focus on
different aspects of the role systems. Even through the issues discussed in this thesis
are probably not unique to the area of the USSR countries. The characteristics of
business in this context highlight specific management control questions relating to
organizing and management control system.
This essay investigates the changing role of accounting in knowledge transfer
process between a head office and subsidiaries to show the importance of informal
communication and cooperation in the development of accounting. Only after sometime
of intense informal cooperation and the development of social capital in the accounting-
mediated knowledge transfer can more formal accounting controls can be relied on.
The second essay illustrates how the central social position of an individual can
be reproduce and how it affects accounting and formal reporting in the control system.
The third essay investigates the role and power of an intermediate subsidiary in
using accounting for controlling and steering the operations of its subsidiaries, when the
intermediate acts between the subsidiaries and its own parent company. The
intermediate can invoke the tensions between divergent social systems and thus use
accounting signifiers according to its own needs, legitimating its existence despite the
inflexibility the multilevel organizational structure may cause.
Therefore, the whole thesis suggests that accounting plays an important role in
integrating firms in very different contexts, but this can only happen with the help of
more informal supportive structures and knowledgeable agents who utilize accounting.
This is how accounting develops business thinking so that the practices adapted to the
local demanding circumstances could also give something back to the parent
companies. Professor Juha-Pekka Kallunki, Professor Janne Jarvinen, Professor
Markus Granlund of The School of Economics and Business Administration and
Professor Cristiano Busco of the University of Siena, whose Professors leading the
University for a systematic approach on their business practices and ethics as well as
the AIS to be produced by the students on that school since 2001.

Local Related Studies

1998 conducted a study on the development, organization use and maintenance

of non-book resources in the Maua Institute of Technology Library. The researcher
utilized the descriptive method.

Two sets of questionnaires utilized

1. For the 13 regular full time librarians and another for the 53 regular full time
faculty members. To supplement the information drawn out from the
questionnaires, personal interviews of the respondents.

2. Other librarians were conducted and content or documentary analysis was

made.

The study found out that there was no written procedural manual for non-book
materials in the Maua Institute of Technology library with regard to acquisition,
organization, use and maintenance. The study noted that one hundred percent of the
respondents recommended the development of the procedural manual,

1991 determined how well the UPLB library card catalog was performing, what its
deficiencies are, and how well its level of effectiveness can be increased. It was found
out that the subject catalog was more useful in locating materials than the Author/Title
catalogs.

1978 conducted an experimental study on the effectiveness of the National Union

catalog and the Marc fiche as searching tools in the cataloging section of the Rizal
library of the Atoneo de Manila University.
The results of the study indicated that there was no significant difference in the time
spent in searching the sample in either catalog, but there was a significant difference in
the number of successful searcher by searching at the Marc fiche.

The experimental study showed that successful search in the NUC (National
Union Catalog) was inhibited by:

1. Title entries

2. Corporate authors

3. Foreign names of author entries

4. See reference entries that are overlooked in searching because of their

typography.

5. The exhausting manipulation of the series of book catalogs.

On the other hand, successful search in the Marc fiche was inhibited by factors
such as:

1. Its title index being in sequential arrangement.

2. It’s being a new searching tool so that searchers have to be more familiar with its
many features to be able to use it at the optimum level.

However, the number of successful searches in Marc fiche was affected by the
independent variables such as:

1. Its multiple access points through the multiple indexes.

2. Ease in accessing the title index since the title of a work is easier to determine
than its main entry.

3. It’s being in Marc fiche form, makes easier to handle or manipulate them than a
searching tool in book form and in a series of volumes like the NUC.
1993 conducted a study on the state of selection process or weeding in selected
archives in Metro Manila. The study sought to find out the nature and extent of
weeding, the existence of de-selection policies, the de-selection methods and criteria
used, the methods of disposing the discarded stock and the problems encountered by
the archivists in implementing the weeding process.

Based on the findings and conclusions of the study the author recommended the
following:

1) Implement continuous and regular weeding process at least once every two years.

2) Emphasize weeding of less-used materials by transferring/relocating them in a stock

room rather totally discard them in as much as all are related to the curriculum.

3) For archives with no weeding policies yet, formulate sound guidelines and perform
de-selection process in the light of these policies.

4) To solve the de-selection problems encountered by the archivists, awareness of the

importance of weeding through lectures or seminars should be disseminated to the
archivists.

SYNTHESIS OF THE STUDY

The primary goal of this study is to propose an accounting information system

that will help every establishment keep records, have an accurate data, and fasten
every transaction as well as to have their records.
Nowadays many companies have been using technical system to improve,
become fast and provide the goods and services that is intended to sell. The
researchers find some related studies and literature both on foreign and local after a
precise choice on depicting among the closest option. The team decided to choose the
related studies on foreign from the Harvard Business School and University of Siena.
With the accordance on the research, the team finds out the manner how both schools
provide their criteria for developing Accounting Information System to their students.
Harvard Business School established blends of accounting and technology base
subjects.
Which shows that they give those students the opportunity to choose what the thesis
will be subject but under there supervision in contrast in University of Siena under the
Iron Country of USSR. There thesis will be make is strictly and investigates due to their
Government. However they have 3 basis on making a thesis, it is called 3 essays, which
create also a good AIS. Since researches find both background of schools approach on
AIS.
The main topic is all about the refilling gasoline station system . if approach and
perspective about AIS is like that, it means the researchers main object which system
where created for establishment gasoline station are classified into two groups, those
carry premium and those carry discount brands.some of the more recognize premium
brands are exxon,cheiron,texaco, valero BP,cifago shelland sinclair. Notice that all thee
brand are international gasoline brands. Some local brands however are also
categorized as premium.for example Petrobas,esso,penex,and petro.Canada. What set
a premium gas station apart is for visibility.they have a branch in almost everycorner
and they make use of tall signs showcasing their familiar brand logo.they have brighter
ligthing. The service they offer is top notch and they aim to produce convinience for their
costumer often they are cleaner and more modern. Discount brands on oter hand are
quite smaller independent stations. Often they are considered as regional chains. Some
examples of discount Gas station are RottemRobbie, Valere,Arco,and USA gasoline.
Theier gasoline prices are usually lower compared to the premium brands. This ios why
many wholesale gas from them. In the terms of location and visibility discounts stations
are few and far between. They are typically located a good distance from freeway exits
and highways. Their services are not up to far with premium brands as well their
technology. Both premium and discount station use AIS for betterment of their business.
However since the International Gasoline brands prefer to a more complex AIS rather
on local gasoline brands. The research also find on the foreign literature that the
tremendous growth of the world of digital objects makes more life easier all of the
human aspects change in a effort to advance the state of the art and practice of Digital
advancement archiving the International Council for Scientific and Technical
Information ( ICSTI). A community of scientific and technical information organizations
that includes national libraries, research institutes, publishers and bibliographic
database producers, sponsored in a study in March 1999 (Hodge 1999).This study is
the most recent in a series of efforts on the part of ICSTI to highlight the importance of
digital archiving, which give a new insight of business paradigm. AI is one of the
products that acknowledge as great tools for the day a to day operation of a business
In addition Archive emphasized the importance of considering best practices for
archiving all stages of the management information life cycle. Acknowledging this
important philosophy, the best practices identified by the study are presented in the
framework of the information life cycle, creation, acquisition, cataloging / identification,
storage, preservation and access for smaller datasets and other objects such as
documents and images. Much of the metadata continues to be created by hand and
after the fact. Metadata creation is not sufficiently incorporated into the tools of creation
of these object is rely solely on the creation process. As the standards groups and
vendors incorporate XML (Extensive Mark-Up Language) and RDF (Resource
Description Framework) architectures in their word processing and data base products.
Archiving has 2 more steps like storage and preservation. Giving a hard work and
patient time in order to improved it, results to have a new releases of databases
spreadsheets and word processes can be expected at least every two to three years,
with patches and minor updates. This study provides information that will help every
individual understand the benefits and advantages of having an Accounting Information
system.