REVIEW OF RELATED LITERATURE

This chapter focuses on the study of various literature related to this research, it mainly
presents the numerous analyses and other literature by both international and local scholars,
which have important implications for the development of this research. It focuses on several
issues that will assist in this study's growth. The literature of this study comes from
international and local books, journals, articles, electronic materials such as PDF or E-Book, and
other current theses and dissertations that are believed to be useful in advancing the study's
awareness.

FOREIGN LITERATURE

Now a day’s people or any organization wants to do their work fast without any work, so take
an example of salary allotment, so we also add payroll module based on the number of days. (K.
Mohan Prasad et al. 2019)

Chavan, Gaikwad, Sakpal, Bilakhia, and Pashte (2017) explain that the phrase "Time is Money"
is very pertinent in today's world. The public wants to get their things done as quickly as
possible. They want effortless and fast access to each and everything.

Researchers Kritika M., Shilpa S. and Nitasha S. (2015, January) stated that payroll is an
important function for every organization, allowing employees to pay their salaries accurately
and on time. 

According to Fariza H.R et al. Payroll processing is an essential process for an organization. This

includes many tasks to ensure accurate and timely payments of workforce services and to
protect an organization's reputation through effective records management
of government employee employment legislation. Kawale et al. (2018) Error free payroll
processing need to be attain by organization. As the times go by the needs of an organization
grow, therefore, the responsibilities and operational works are also grown.

“Automating a payroll system can be beneficial to an organization because it reduces the time
required for payroll work since payroll work requires performing a wide range of activities that
involves a great deal of time in recording information, preparing forms, and making
calculations.” (Tajudeen, 2015, p.11)

According to Danielle Cronquist. (2020, April 16) Automated payroll is a way to make it easier
for your employees to get paid on time and accurately. Most payroll workers
prefer using the automated payroll system because it takes time and effort to
pay federal, state and local taxes, process direct deposits, produce reports, and cause
headaches such as calculating withholding taxes.

As studied by Patil of Network-based Payroll System Application (2016) stated that the
proposed system is a web-based interface, and it allows employees of the Account Department
to access and update payroll from another desktop system. Expansion to this it can send email
to each employee which contain payslip and bank statements if needed. Will update all the
employee's personal information once in the year, so they don't have to fill the data without fail
while the payslip is created. The system accepts employee ID as a contribution to figuring pay of
an individual. If there is any leave taken by him/her, the accountant needs to enter the all-out
present days of his/her to ascertain the month's compensation.

Mahajan, Shukla and Soni (2015) said that the proposed system is a web based system. The
base of the proposed system is a database, which stores all the information pertinent to
personnel, allowances, deductions, taxes, savings and net pay. The payroll system will stay up
to date with pay checks and tax filings. This includes calculating allowances, taxes and other
deductions, printing individual pay slips and deduction vouchers.
As Palladan AA and Palladan NY (2018) stated that “Grounded theory was chosen to investigate
the impact of computerized payroll on employee’s productivity, because it allows researchers
to ‘explore a phenomenon and build theory or theoretical models for contexts going through
change processes and transitions” (p.4)
LOCAL LITERATURE

Murla, Roasa, Reyes, De Mesa and Santos (2020) said that “Payroll is a critical operation for
every organization to pay employees accurately their salary and emoluments on time and for a
big organization, the idea of taking control of employee pay calculations is quite discouraging”.

According to Gonzales, C. V., Samson, R. D., Fabellar, K. D. & Claveria, M. D.. (2015) The GSMI
used manual processing through Microsoft Excel to record all pay slip and payroll transactions,
which served as their database, but this often led to common issues such as data duplication
and loss.

In Information System (IS), computerization is concerned about interrelating different however

interdependent transactions. These can bring about a system with overall processes that can
perform a lot quicker and more precise than a manual system. (“A Proposed Computerized
Payroll System of GEMPHIL Technologies Inc.”2016,p.1)

Briz, Dela Fuente, and Soyangco (2019) said that The Computerized Payroll System with
Biometric Timekeeping for Yzo’ Enterprise, using a fingerprint scanner, implements an
automated and up-to-the-minute accurate timekeeping solution. (p.9)

The Automated Payroll Management System for Negros Oriental State University – Bais City
Campuses (NORSU-BCC) stated that the part-time instructors process a speedy and more
accurate monthly payroll system. The system is described as an information management tool
that visually tracks part-time instructors’ payroll information, including total hours rendered
and late/undertime, calculated salary, deducted taxes, and displays the desired payroll process.
It manages and calculates the payroll of every part-time instructor, for it gives an automatic
calculation. The deductions of tax, including the undertime and the total number of working
hours, will be calculated automatically. This newly-created system saves time and reduces
errors of creating payroll using an automated system compare to the excel process in the
Accounting Office due to the connected electronic daily time record system. Likewise, this
system promotes better security and helps keep employees’ data confidential. (Alejo,2019,p.4)
The Electronic Payroll System of Bago City Hospital Workers suggested that the payroll clerk
who is supposed to do the payroll manually handles payroll processing. The first step is to enter
the details using a typewriter and the payroll calculation is performed manually using a
calculator. The workers will sign the general payroll form after this process. This form is to be
submitted to the Finance Department, Accounting Department, the Office of the City Treasurer
and the City Mayor for approval. And then it is forwarded for removal and release of workers
salaries to the Cash Department. Guimera G. et al. (2015)

Dumaguete launches an automated payroll system. As part of recent efforts to streamline

government processes and protect the wages of employees who tend to financially mismanage
their hard-earned wages, the Dumaguete city government is rolling out the three-in-one ATM
card for its more than 1,000 officials. And employees like the Philippine Veterans Bank
(PVB) recently released their first deck of cards at the ceremonies. This too, as the city
automates human resource record keeping and payroll disbursements to standardize
city government work processes. Cardholder information, and as with any debit card, can be
used to withdraw wages and perform transactions in other ATM systems. This 3-in-1 ATM /
ID card serves as a corporate identity, time card and employee ATM card, he added, taking
advantage of its features. (King Anthony H. Chiu September 2018)

Indico (2016), in his study, revealed that biometric technology offers a high-level verification of
human identity used in many schools and companies to record daily attendance (login and
logout) and producing the employees' payroll. The study uses biometric technology to address
the issues of many companies or institutions. The Employee Attendance and Payroll System
(EAPS) indicated that the verification and identification of the school campus employees using
the biometric technology gives a reliable and accurate recording in the daily attendance and
effectively creates the monthly payroll.

Orsua, A. B., Revilla, J. L., Ambagan, J. M. & Joven, J. D. (2015) stated that “The researchers used
Iterative Waterfall Model as their software methodology for the development of the system.