COMPUTERIZED OR NON-COMPUTERIZED: INPUTS TO A BETTER

ACCOUNTING SYSTEM IN THE VIEWPOINT OF ACCOUNTING EMPLOYEES

Researchers:

BUAN, FREDIELYN M.

CAPILI, KRIZIA MAE L.

DATU, MARY JOY S.

MANALESE, MARK JAYSON M.

MEJARO, MARICAR G.

MENDOZA, PRINCESS M.

PANGANIBAN, DANILA MAE N.

VITUG, JENNILYN G.
 CHAPTER I: INTRODUCTION

BACKGROUND OF THE STUDY

At this present time, technology is advancing rapidly. It changes the way how the world
works. People can now communicate with others by just contacting the person through the
internet and social media. The internet is another means that people mostly rely on searching for
such information. In just one click; people can now see lots of information on the internet.

An accounting system is a system that is employed to organize financial information of a

company. It could be manual or computer based, the primary objective for adopting an
accounting system is to keep track of expenses, income, and other activities. A company's
reputation and health can suffer if its records are disorganized. An accounting system organizes
these generally complex data, making them easier to access and distribute to the key stakeholders
or interested users. Proper data reports are crucial for every business as it has direct impact to the
process of decision making. (Zistemo)

People now live in a digitized world, unlike in the past, when all data was gathered by
manually. Data may now be easily stored, changed, and interpreted utilizing a computerized
accounting system, as opposed to the past, when manual computations and writings were
required to balance the ledgers. With the advancement of information technology, various
computer packages have been developed that make accounting as simple as possible for
individuals who use it. Accounting can be separated into two categories at this point: those who
use manual accounting and those who use computerized accounting systems.

A manual accounting system is one in which records are maintained by hand rather than
via the use of a computer system. During the accounting process, transactions are documented in
journals, and the information is then manually assembled into a series of financial statements.
These systems are prone to errors and perform at a slower rate than computer-based systems.
Manual methods are frequently seen in small organizations with a limited volume of
transactions. In manual accounting, staffs frequently conduct the whole accounting cycle by
hand, including the calculation of trial balances, recording of transactions, and preparation of
financial statements, on a regular basis. It requires a significant amount of time, resources, and
effort in a huge corporation. Manual accounting necessitates the employment of qualified
accountants to keep track of business transactions, whereas computerized accounting necessitates
the use of specific software, resulting in a higher cost.

A computerized accounting system, according to Marivic (2009), is a method or scheme

for recording, organizing, summarizing, analyzing, and interpreting financial data on business
transactions. Computers and computer-based tools, such as accounting packages, were used to
connect with stakeholders. He added that it is a computerized method for facilitating financial
data inputs.
 According to an article of business software specialist, One Stop Accounting, (2016)
Manual accounting implies that employees complete the entire accounting cycle on a regular
basis, including creating financial statement reports, and other tasks manually. While for
computerized accounting, employees are only required to enter transactions into a computer,
which then automatically or on demand processes the other steps of the accounting cycle.

Many businesses employ computerized accounting system as it could reduce the number
of man hours required to prepare financial statements and other reports. It allows managers to
run the company more efficiently and also because systems are usually backed up, computer's
records are likely to be more secure. Data or information processed by software is gathered in
one place and classified by type, making it organized and easier to access. (Ndubuisi, et al. 2017)
However, the cost of computerized accounting system should be given proper attention and also
other problems that may arise in using computerized accounting system such as potential fraud,
technical issues, and incorrect information. (Leonard, 2019)

While the majority of businesses today use computerized accounting software, some still
use manual accounting system. For example, it may be less expensive and easier to use for
startups or some may just still prefer to use paper ledgers rather than software. Despite the fact
that it allows for human error, it is convenient and accessible because all it needs is a pen and
paper. All calculations are done by hand, eliminating the possibility of duplication errors and
corrupt data. It will not also be affected by power or internet outages, and correcting entries is
also easier. Furthermore, there is no possibility of data loss or financial information being
disclosed as a result of data breaches. (Picincu, 2020) However, there are also numerous
disadvantages affiliated such as data entry errors, potential loss of physical copies, knowledge of
accounting procedures. (Shpak, 2019)

It is impossible to know which accounting method is faster and more cost-effective. The
researchers were motivated to also undertake the study because of its significance and vitality in
determining which accounting system is most appropriate. Just as the recent study believed, the
researchers also consider that both manual and computerized accounting system has its own
advantages. The research aims to find out which accounting system between computerized and
non-computerized system is better in the perspective of accounting employees. It also aims to
determine the effectiveness of both accounting systems in terms of record reliability, ease of
entering data/ information/ transactions, and record security.
RELATED LITERATURE AND STUDIES

Related Literature

Accounting plays a critical part in determining whether a company succeeds or fails as it

is the language of business (Badia, n.d). Accounting Standards Council (ASC), succeeded by
Financial Reporting Standards Council (FRSC) defined accounting as “a service activity. Its
function is to provide quantitative information, primarily financial in nature, about economic
entities, that is intended to be useful in making economic decision.”. An organization must
maintain track of all financial data related to its company operations. Luca Pacioli is credited
with founding modern accounting about 500 years ago (deSantis, 2013). This system was
implemented and has since become the foundation for development of accounting concepts.

A system, as defined by Collins Dictionary (n.d), is a way of working, organizing, or

doing something which follows a fixed plan or set of rules. Vocabulary.com also defined system
as a group of things that connect and form some kind of coherent whole. Accounting works as a
system as it has integrated procedures and controls, from identification, recording, to
communicating. A system is formed when various separate things act in a systematic way.

Ury (2011) describes computerized accounting system (CAS) as accounting performed

with the aid of a computer, with specific accounting software and digital spreadsheets being used
to keep track of a firm or client's financial activities. Computerized accounting systems, as also
defined by Ongoco (2018), are information technology innovations that automate accounting
procedures in a computer to aid complex accounting transaction processes. CAS, which evolved
from manual accounting, has modernized and streamlined people's work in data encoding.

In addition, according to Wex Definition Team (2021), a manual accounting system is a

bookkeeping system for recording business activity transactions in which financial records are
kept without the use of accounting software on a computer. Instead, transactions are recorded in
accounting books by hand, utilizing a written ledger, physical records, pads of paper, and books.

For One Stop Accounting (2016), both computerized and manual accounting has benefits
and drawbacks, but they do the same task and produce the same results. The primary distinctions
between them are the costs, speed, and mobility. Among the principal advantages of
computerized accounting are: high reporting speed and mobility, reliability, no routine work,
increased accuracy, an internal control system for increased productivity, and easy record backup
and restoration. On the one hand, among the advantages of manual accounting are: low labor and
resource costs, reliability, independence from machines, and therefore availability of skilled
workers. Moreover, the disadvantages of computerized accounting systems include: extremely
high costs for developing, implementing, and using the system, special training for personnel,
increased personnel costs, reliance on machines, and so on. While in manual accounting, the
disadvantages include: reduced speed, increased accountant effort, slower internal control
reporting, routine work, and others.

The difference between manual accounting and computerized accounting system is that
in manual accounting, recording of transactions can be done through the journal book. In
contrast, in computerized accounting, the transactions are recorded in the form of data that is
stored in customized database (Surbhi, 2018). Another differences stated by (Surbhi, 2018) is
that the calculations in manual accounting are performed manually while in computerized
accounting the calculations are performed by the computer automatically.

(Vitez, 2013) found that manual accounting system is more detailed and accurate to use
since accountants are carefully entering data and information into the physical books. If it is used
correctly, the manual accounting method may provide timely and accurate data. It can also use in
any type of business. It is easier to set up and can be more versatile and effective. It does not
require a battery or electricity, unlike digital devices.

Records in manual accounting system can be open and have immediate access.
Furthermore, there is no downtime due to power or internet interruptions, and classified data
cannot be hacked online (Winston, 2021). However, it also stated that using manual accounting
system maybe time consuming that can lead to neglecting other aspect in business and miss
opportunities for development. Other disadvantages stated by Winston are human error and the
availability will only be in paper format that can cause issues like being stolen, lost, or damage.

Related Studies

Asusano et al. (2020) investigated the effectiveness of manual and computerized

accounting systems in businesses, with a focus on money exchange businesses in Manila. The
effectiveness, efficiency, and reliability of the manual and computerized accounting systems
were investigated. They specifically interviewed selected 20 accounting employees. Researchers
were able to learn about the advantages and disadvantages of accounting systems, as well as how
successful and efficient a manual or computerized accounting system is at generating accurate
financial data and making better decisions. The researchers were able to determine which
accounting system is ideal for running a firm based on this information. According to the study's
findings, money exchange businesses utilize both manual and computerized accounting systems,
while computerized accounting system usage was higher than manual accounting system usage.
As a result, the computerized accounting system was chosen as the primary method of
calculating financial data.

Aroc et al., (2022) conducted a study to determine and gain a better understanding of the
accounting system used by the SMEs in Tuguegarao City. A research-based questionnaire was
utilized to collect data about the respondent's business profile as well as the effectiveness of the
accounting system in use. Their respondents were particularly the SMEs. The findings of their
research lead them to the conclusion that SMEs utilize both manual and computerized
accounting systems. In light of their findings, the researchers suggested that SMEs try to
integrate modern or computerized accounting system, since it was seen as a very efficient way to
adapt to technology and take advantage of its availability in order to improve the operation of
their company and cope with the modern age.

Arcega et al., (2015) researched the level of performance of small and medium enterprise
businesses in using accounting system. 128 users of accounting systems were the respondents.
According to the findings of their research, most SMEs have been using their accounting system
for six to ten years. Respondents who utilize a computerized accounting system are more likely
to complete their tasks efficiently while also improving the quality and amount of their work.
Meanwhile, those who use the manual accounting system feel that, while they can finish their
work accurately, setting up a computerized accounting system is still much easier. The biggest
issue that manual accounting system users have is that it is time consuming.

The studies mentioned above is related to the present study as this research also
investigates the level of effectiveness of computerized and non-computerized accounting system,
but in the viewpoint of accounting employees whereas businesses and SMEs were the
respondents in the related studies. Also, a recommending better accounting system by the
researchers is yet to determine or discover.

STATEMENT OF THE PROBLEM

This study aims to determine which accounting system is more efficient among computerized
and non-computerized systems in the perspective of accounting employees. The study sought
answers to the following relevant questions;

1. How may the level of effectiveness of computerized accounting system be evaluate by

the employees in terms of;

1.1 Reliability of Records

1.2 Ease in entering data / information / transactions

1.3 Security of records

2. How may the level of effectiveness of non-computerized accounting system be

evaluate by the employees in terms of;

2.1 Reliability of Records

2.2 Ease in entering data / information / transactions

2.3 Security of records

 3. Is there a significant difference between the level of effectiveness of computerized and
non-computerized accounting system?

4. What is the preferred accounting system by accounting employees?

5. Based on the result, what will be the recommending better accounting system to be
used by the accounting employees?

THEORETICAL FRAMEWORK/CONCEPTUAL FRAMEWROK (RESEARCH

PARADIGM)

This study is all about identifying the inputs to a better accounting system: computerized
or non-computerized from the viewpoint of accounting employees. Input Process-Output data is
included in this study moreover to inform about what will be done in this research.

INPUT PROCESS OUTPUT

LEVEL OF effectiveness
OF Computerized
accounting system.

 Reliability of
Records.
 Ease in entering
data/information/tra
nsaction
 Security of records Gathering data:
LEVEL OF effectiveness Disseminating survey PREFERRED
OF Non-computerized questionnaires. ACCOUNTING
accounting system. Tabulating accounting SYSTEM BY
employees’ responses ACCOUNTIGNGEML
 Reliability of Statistical data analysis OYEES
Records.
 Ease in entering
data/information/tra
nsaction
 Security of records
 Figure #1: CONCEPTUAL FRAMEWORK
In this figure, input data encompasses the evaluation of the employees in the
effectiveness of a computerized and non-computerized accounting system in terms of the
reliability of records, ease in entering data, information, transactions, and security of records.
The Process data involve what will the researchers do, which are disseminating survey
questionnaires, Tabulating students’ responses, and statistical analyzing of data. The Output data
shows the result which is the Inputs to a better accounting system: Computerized or Non-
Computerized.

HYPOTHESIS/ASSUMPTIONS OF THE STUDY

HA1- There is a significant perceived high effectiveness in using computerized

accounting system in terms of reliability of records for accounting employees.

HO1- There is an insignificant perceived high ineffectiveness in using computerized

accounting system in terms of reliability of records for accounting employees.

HA2- There is a significant perceived high effectiveness in using computerized

accounting system in terms of ease in entering data/information/transaction for
accounting employees.

HO2- There is an insignificant perceived high ineffectiveness in using computerized

accounting system in terms of ease in entering data/information/transaction for
accounting employees.

HA3- There is a significant perceived high effectiveness in using computerized

accounting system in terms of security of records for accounting employees.

HO3- There is an insignificant perceived high ineffectiveness in using computerized

accounting system in terms of security of records for accounting employees.

SIGNIFICANCE OF THE STUDY

This study is made with the aim of providing information and knowledge regarding the
chosen topic entitled “COMPUTERIZED OR NON-COMPUTERIZED: INPUTS TO A BETTER
ACCOUNTING SYSTEM IN THE VIEWPOINT OF ACCOUNTING EMPLOYEES”. This
study will also provide the following intended significance to the individual:

Accountant Employees would benefit from this study in which they would learn which
of the computerized and non-computerized accounting systems is more effective to use in
presenting the transaction that they need to accomplish more easily so that they can complete the
task more quickly.
 Businesses will benefit from the research since it will provide them with information on
which type of accounting system, computerized or non-computerized, is better in terms of ease
of use and efficiency for conducting business transactions.
Academe may use the study as the basis for conducting relevant research in business
courses, particularly accountancy and accounting information system students who are focusing
on technology or computerized and non-computerized accounting systems for the transaction
that will be put in the record.
For future researchers, the ideas and information that are provided may be used as
reference data in the process of conducting new research, or they may be utilized in the testing of
the validity of other findings that are related. This study will also serve as the background or
overview for any future researchers who wish to research after it has been completed.

SCOPE OF THE STUDY

The descriptive research approach is being used in this study to collect data, observe, and
describe events of which to determine the perspective of accounting employees on which better
accounting systems computerized and non-computerized do they use and prefer. This study is to
focus and will be delimited on assessing the level of effectiveness of using computerized and non-
computerized accounting systems on accounting employees in terms of reliability of records, ease
in entering data/information/transaction, and security of records. The respondents of the study are
delimited only to 100 accounting employees who are users of accounting systems located in Old
Public Market in the City of San Fernando, Pampanga. As cited by Te, Sabanal, Castro, and Lelis
(2019), a sample size of 100 is accepted. Bullen (2013) also stated that majority of statisticians
consider that a sample size of 100 is required to obtain any form of significant conclusion. The
research will take place during the second semester of the academic year 2021-2022.
 COMPUTERIZED OR NON-COMPUTERIZED: INPUTS TO A BETTER ACCOUNTING
SYSTEM IN THE VIEWPOINT OF ACCOUNTING EMPLOYEES

DIRECTION: Check all the choices that apply.

I. Which of the following accounting system have you used?

Non-computerized (Manual) Accounting system
Computerized Accounting System

DIRECTION: Rate the following based on what accounting system you have used. Rate all if both of the
system has been used. Check only one option per statement.

Use: 5- Always, 4- Often, 3- Sometimes, 2- Rarely, 1- Never

II. THE EFFECTIVENESS OF ACCOUNTING SYSTEM IN TERMS OF RELIABILITY OF

RECORDS

NON-COMPUTERIZED ACCOUNTING SYSTEM

How effective is non-computerized 1 2 3 4 5
accounting system in terms of (Never) (Rarely) (Sometimes) (Often) (Always)
reliability of records to the extent
that:
1. It produces timely/updated
financial information.
2. It produces financial
information’s that are useful for
decision making.
3. It produces fully trusted contents.
4. It ensures that there’s no
complaint from customers
regarding a delay in processing
their transactions.
5. It produces an accurate
representation of transactions.

COMPUTERIZED ACCOUNTING SYSTEM

How effective is computerized 1 2 3 4 5

accounting system in terms of (Never) (Rarely) (Sometimes) (Often) (Always)
reliability of records to the extent
that:
1. It produces timely/updated
financial information.
2. It produces financial
information’s that are useful for
decision making.
3. It produces fully trusted contents.
4. It ensures that there’s no
 complaint from customers
regarding a delay in processing
their transactions.
5. It produces an accurate
representation of transactions.

III. THE EFFECTIVENESS OF ACCOUNTING SYSTEM IN TERMS OF EASE IN

ENTERING DATA / INFORMATION / TRANSACTIONS

NON-COMPUTERIZED ACCOUNTING SYSTEM

How effective is non-computerized 1 2 3 4 5
accounting system in terms of ease (Never) (Rarely) (Sometimes) (Often) (Always)
in entering data / information /
transactions to the extent that:
1. It is easy to manage
2. It is easy to enter data/
information/transactions into.
3. It ensures that needed information
is easily accessible and readily
available.
4. There’s no need for special
training in entering data in the
accounting system

COMPUTERIZED ACCOUNTING SYSTEM

How effective is computerized 1 2 3 4 5
accounting system in terms of ease (Never) (Rarely) (Sometimes) (Often) (Always)
in entering data / information /
transactions to the extent that:
1. It is easy to manage
2. It is easy to enter data/
information/transactions into.
3. It ensures that needed information is
easily accessible and readily
available.
4. There’s no need for special training
in entering data in the accounting
system

IV. THE EFFECTIVENESS OF ACCOUNTING SYSTEM IN TERMS OF SECURITY OF

RECORDS
NON-COMPUTERIZED ACCOUNTING SYSTEM
How effective is non-computerized 1 2 3 4 5
accounting system in terms of (Never) (Rarely) (Sometimes) (Often) (Always)
Security of records to the extent
that:

1. Only authorized personnel have

the access on the accounting
system.
2. The records are completely
secured in the accounting system
against fraud.
3. The accounting system is free
from error.
4. The records are completely
secured from potential loss.
5. The accounting system is safe
from destruction due to natural
calamities and political disasters
(flood, typhoon, earthquake, war,
etc.)

COMPUTERIZED ACCOUNTING SYSTEM

How effective is computerized 1 2 3 4 5
accounting system in terms of (Never) (Rarely) (Sometimes) (Often) (Always)
Security of records to the extent
that:

1. Only authorized personnel have

the access on the accounting
system.
2. The records are completely
secured in the accounting system
against fraud.
3. The accounting system is free
from error.
4. The records are completely
secured from potential loss.
5. The accounting system is safe
from destruction due to natural
calamities and political disasters
(flood, typhoon, earthquake, war,
etc.)

V. Which of the following accounting system do you prefer to use?

Non-computerized (Manual) Accounting system

Computerized Accounting System
 CHAPTER II: METHODOLOGY OF THE STUDY

RESEARCH DESIGN

This study used the quantitative method type of research. The purpose of the quantitative
method in this study is to evaluate and define the best accounting system among computerized
and non-computerized accounting systems. Moreover, the quantitative data applied in this study
was also used in gathering numerical data by disseminating the queries through survey
questionnaire. Survey questionnaires were conducted on a group of individuals with prior
knowledge of an event, situation, or experience using a computerized or non-computerized
accounting system. In addition, quantitative data is also used to explain a particular phenomenon
using a computerized or non-computerized accounting system.

RESPONDENTS/PARTICIPANTS AND SAMPLING METHOD

The primary respondents of the research study would be the accounting employees in
different businesses that are located in Old Public Market in the City of San Fernando,
Pampanga. One hundred percent or one hundred accounting employees will be asked to
participate in this research study. The sample method that will be utilized by the researchers is
the Convenience sampling method. The research will be conducted in the City of San Fernando,
which is located in the province of Pampanga. Here, location was selected as the major research
locale because the researcher believes that this is where the most suitable or pertinent data may
be collected.

INSTRUMENTATION

In gathering of information needed in the research project, the researchers used an

adapted questionnaire which served as the primary instrument. The researchers were able to
adapt the survey questionnaire from the study titled "Accounting System of Small and Medium
Enterprises (Smes) In Tuguegarao City" after reviewing the available literatures. The
respondents are expected to provide responses through the use of the closed-ended questionnaire.

The questionnaire is divided into five sections: the first section is a description of the
employees with what the accounting system they used. Meanwhile, the second section contains a
compilation of employee responses regarding the effectiveness of (a) non-computerized (b)
computerized accounting systems in terms of reliability of records. The third section of the
survey questionnaire encompasses the employees' collective responses about the effectiveness of
(a) non-computerized accounting systems and (b) computerized accounting systems in terms of
ease of entering data / information / transactions. The fourth section contains a description of the
respondents' views on the effectiveness of (a) non-computerized (b) computerized accounting
systems in terms of Security of records. Lastly, the final section offers a compilation of
responses regarding the accounting employees' preferred accounting system.
 The summary of the instrument is shown in the table below. There are 16 questions in
this table. In the first section, there is a one (1) question that indicate which of the following (or
both) system they have prior experience with. Then, in the second section, there are five (5)
items under record reliability that impose to both systems. Meanwhile, there are four (4) items
under the ease of entering data/transaction that also apply in both systems. Then, there are five
(5) items that apply in both systems to describe security of records. Lastly, one (1) question that
describe the preferred accounting system to be used by the accounting employees.

INSTRUMENTS NUMBER OF
ITEMS
EMPLOYEE’S SYSTEM USED. 1
RELIABILITY OF RECORDS. 5
EASE OF ENTERING DATA/ TRANSACTIONS. 4
SECURITY OF RECORDS. 5
EMPLOYEE’S PREFERRED ACCOUNTING SYSTEM 1
TOTAL 16

DATA COLLECTION PROCEDURE

To collect information from the respondents, the researchers used an adapted

questionnaire from previous studies on a better accounting system.

Data collection will be done or implemented entirely on the location. As far as data
collection tools were concerned, the conduction of the research involve the use of survey
questionnaire, which is use to collect information from the respondents that will be distributed
personally. The researchers will be evaluating the results by tabulating employee responses and
statistical data analysis.

ETHICAL CONSIDERATIONS

To guarantee the ethical and proper way of study, each participant in the research
undertaking provides an informed consent. It is convey through agreement form. The researchers
do not use offensive and unacceptable languages in making their questionnaire to avoid
discrimination and have a respect to each participant. It assures the respondents that the
confidential information needed in the questionnaire must be anonymous and private to secure
their important data. The participants have the right to decline in participating in the study since
it is a voluntary participation. The questionnaire itself must not be biased in order to state the
findings in an accurate way and free from biased result

DATA ANALYSIS PROCEDURE

The researchers will seek for consultation and validation of the survey questionnaire,
after consulting, the proponents will handle the distribution of the survey form. Throughout the
 process, it is intended to follow the protocols implemented. In the dissemination of the survey
questionnaire, the researchers will guarantee that the respondents would be presented with
guiding principles or instructions in answering the survey form. All respondents will be
informing of the intention to participate in the study.

All the relevant data that will be gathering are intended to be kept confidential and will be
used solely for the purpose of writing the study. In addition, respondents will be given a request
letter for their participation and cooperation in conducting a research survey by answering the
questions provided by the researchers. After the approval, the researchers will immediately
disseminate the questionnaires personally, small to medium enterprises in San Fernando,
Pampanga.

To conclude, all information given by the respondents will be written with their
permission. Furthermore, after data collection, all the collected data will be computed, organized,
and statistically processed.

STATISTICAL TREATMENT

The researchers will utilize descriptive statistical techniques to obtain, analyze, and
interpret the data. Descriptive statistics are used to organize, simplify, and summarize data
(Allen, 2017). A questionnaire-based survey approach was used in this study. Frequency and
percentage distribution will also be used to determine which accounting systems are used by
accounting employees. To analyze the level of effectiveness of both computerized and non-
computerized accounting system by accounting employees, a Likert-scale will be used as to the
reliability of records, ease in entering data/information/transaction, and security of records.

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https://methods.sagepub.com/reference/the-sage-encyclopedia-of-communication-research-
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