IMPACT OF COMPUTERIZED ACCOUNTING SYSTEMS (CAS) ON THE

PERFORMANCE OF RURAL BANKS IN THE MFANTSEMAN METROPOLIS

CHAPTER ONE

Background of the Study

Nearly all fields of study have made significant progress in less than two decades, partly as a

result of significant advancements in computer and information technology (Lily, 2019). Lily

stated further that even the poorest people can easily access a wealth of knowledge; thanks to the

downsizing of gear and quick information transport (Long, 2007). The financial sector has not

been excluded either, frequently with disastrous effects on systems used to process accounting

data (Ismail & King, 2003; Taiwo & Edwin, 2016). The method in which financial transactions

are processed have undergone significant change as a result of information technology (IT); an

automated bookkeeping system has replaced the human one (Githinji , Mwaniki, Kirwa & Sanja,

2014; Nyang'au, Motivo & Muturi, 2015). The use of computer software has facilitated an

efficient and effective method of recording, classifying, summarizing, analyzing, and displaying

financial data, as well as deciphering business activities, in the field of accounting (Long, 2007).

As a result, the Computerized Accounting System (CAS) was developed to make the preparation

and submission of financial statements easier and significantly less stressful (Imeokparia, 2013).

Imeokparia also stated that IT skills are now a must for accountants due to the expansion of

worldwide trade and the global village, which are partly due to IT advancements. A

computerized accounting system, according to Wood and Sangster (2005), is a comprehensive

collection of components that manages all financial data inputs, storage, transactions, processing,

gathering, and reporting. In order to let stakeholders make decisions based on a company's

1
financial reporting, a computerized accounting system must be used to process all financial

transactions. According to Nyangau et al. (2015), Dabor et al. (2016), and Akande (2016), CAS

helps to be strongly skewed toward multinationals and large firms, and this bias is even more

pronounced in developing countries like Ghana, where rural banks are falling behind.

Rural banks exist in rural areas to ensure economic growth in the rural community. To ensure an

improvement in the level of living and positive changes in the manner of life of the people

involved, rural development is more focused on helping the poor. The emphasis on

socioeconomic and human capital development within rural areas is the core component of rural

development. In 1976, the concept of rural banking was introduced in Ghana in order to improve

Rural Development. To raise living standards, present accurate, timely, and reliable reports by

ensuring that accounting procedures are properly followed. Furthermore, it provides relevant and

up-to-date information (Dabor et al., 2016). Every country, developed and developing, can

benefit from integrating computerized accounting systems into its operations. The majority of

accounting information consumers can make informed decisions about ongoing business

operations and long-term planning thanks to the help of CAS, which helps to ensure that records

are kept accurately and produces financial reports as a result. As a result, rural finance has been

utilized in Ghana to help the underprivileged weather shocks without having to sell the

productive assets they need to protect themselves from future shocks (FAO, 1994). The

Ghanaian government established Rural Banks in 1976 through the Bank of Ghana (BoG), which

provide financing to profitable rural businesses and support rural development. The overarching

goal was to increase access to institutional financing to support growth and development in our

rural communities. Sadly, the use of IT has not been supportive to rural development. The

ownership structure, management structure, and operational features of the rural and community

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banking sector are distinctive. RCBs are unit banks that are community-owned and -run, as

opposed to huge commercial banks. In other words, they have a license to work in a certain

neighborhood or area (Aboagye and Otieku, 2010). Their access to first-hand information about

the economic circumstances of local households and microenterprises gives them spatial benefits

in terms of cultural orientation. This enables RCBs to address some issues related to information

asymmetry and hence make it easier to regulate moral hazard and adverse selection situations.

Mfantseman Municipal Assembly is one of Ghana’s twenty-two districts located in the Central

Region. It was first established in 1988 as an ordinary district assembly under the name

Mfantsiman District, which was formed from the former Mfantsiman District Council. On

February 29, 2008, it was promoted to municipal district assembly level and changed its name to

Mfantseman Municipal District. The district has most of its occupants engaging in farming,

trading and fishing. Due to such economical activities, about forty-four rural community banks

have been established with most of them being branches of these banks.

Statement of the problem

Every country, developed and developing, should include computerized accounting systems into

its rural bank operations (Akande, 2016). The majority of accounting information can be used by

consumers to make informed decisions about ongoing business operations and long-term

planning; thanks to the help of CAS, which helps to ensure that records are kept accurately and

produces financial reports as a result (Lily, 2019).

However, Senior High School graduates who lack Computerized Accounting Systems (CAS)-

related skills and knowledge predominate among the workforce in Ghana's rural banks. These

rural banks frequently pay little attention to proper and effective record keeping, even when

doing it manually, let alone while utilizing a computer-based accounting system, as a result of

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low literacy (Essel and Newsome, 1995). Rural banks who fail to embrace contemporary

technology into their company operations run the danger of putting themselves at a competitive

disadvantage," according to a study on the benefits of the internet and IT platforms (Alsaaty

2012; Martson et al. 2011). Rural banks were largely disregarded in favor of larger organizations

like commercial banks, despite the fact that Computerized Accounting Systems (CAS) have been

the focus of multiple research programmes. The majority of studies on computerized accounting

systems that were written focused on concerns with CAS and how they have affected larger

corporations rather than rural banks. For instance, Lily (2019) researched the use of CAS by

companies and how this system affects commercial banks in her research article. Her study

mostly ignored rural banks in favor of how commercial banks and other larger organizations

employ CAS. The author hammered on the fact that financial institutions should make it a point

to implement CAS in their records keeping and other important transactions; however other

sectors of economic growth such as the rural banks were not critically analyzed. Unlike Lily and

Amoako, Amidu, Effah & Abor (2011) did not discuss the effects of CAS on rural banks while

analyzing the E-Accounting (Computerized Accounting) of Rural banks in Ghana. Amidu et al.

(2010) did not offer any evaluations of how the computerized accounting system will affect

Rural banks' performance once it is integrated into their operational procedures. According to

history and the American Revolution, computerization has been recognised as a method of

carrying out work, and computers ranging from minicomputers to supernormal computers are the

tools for carrying out these tasks (Lily, 2019). Due to their ignorance of the invention, the

majority of employees in Mfantseman Municipality are unable to utilize this quicker technology

of computerized accounting in financial reporting (Essel & Newsome 1995); as a result, the

financial statement's quality and accuracy are lacking for a number of reasons, not the least of

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which is that not all employees are ignorant. For instance, there is a general lack of awareness

regarding how to handle technology-related issues, as well as a lack of computer literacy and

inadequate training in the field.

This research paper will shed more light on the extent to which rural banks in the Mfantseman

Metropolis have incorporated CAS in their operations and how it has impacted on their

performance.

Purpose of the study

This study will analyze the influence that a Computerized Accounting System would have on

Rural banks' performance in the Cape Coast Metropolis.

Objectives of the study

The following specific goals are what this study seeks to accomplish. Among the specific

objectives are to:

1. Evaluate the forms of accounting systems used by rural banks in the Mfantseman

metropolis.

2. Investigate how CAS impact on rural banks operations

Research questions

To achieve the above objectives, answers will be sought for the following research questions:

1. What forms of Computerized Accounting Systems are used by rural banks in transacting

business?

2. How does CAS impact rural banks operations in the Cape Coast Metropolis?

Significance of the study

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Earlier studies on the use of computerized accounting systems will be supplemented by this

study, which will also examine how the use of CAS impacts the overall performance of rural

banks in the Mfantseman Metropolis. The study's findings and recommendations can help other

stakeholders, including analysts, businesspeople, and educators, make well-informed

judgements. The advantages of employing CAS in their business operations will be known to the

management boards of rural banks. The government will acknowledge the necessity to

encourage rural banks in using CAS in their operations for maximum economic growth as part of

its strategies for upgrading rural banks.

Delimitation

Only the Central region—more particularly, Mfantseman Metropolis—was the subject of the

study. The choice looked at how CAS affected the metropolis's rural banks' performance rate.

The study was conducted in Mfantseman Metropolis because of its major impact on regional

economic growth and its proximity to economic activities that are accessible to a larger

percentage of the population. Even though there are many registered rural banks in Ghana, only

those in Mfantseman Metropolis were considered.

One of the study's primary issues is that only rural banks were considered. Again, because of

their hectic schedules and good intentions to keep some very important information private,

respondents might not offer accurate information, which poses a risk to the study. These

limitations have no bearing on the study's findings.

Limitation of the study

Asking for information that is regarded as secret or private may also encourage incorrect

responses. The responses given may be erroneous as a result of improper data collection

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procedures, which could make the study as a whole unreliable. However, there is no impact on

the study's findings' validity or application.

CHAPTER TWO

LITERATURE REVIEW

Introduction

This chapter builds familiarity with and comprehension of current research on a certain topic.

Consequently, this examines the study's theoretical underpinnings. It begins by explaining the

concept of Computerized Accounting Systems and what rural banks are. The review establishes

the theoretical framework for the study by identifying, evaluating, and appreciating past

information on the subject as well as techniques of presentation and research debate. A survey of

theories related to how organizations adapt to use of new technology will be explored. The

chapter further looked at the conceptual framework. The empirical studies related to the

relevance of CAS to rural banks’ operations and the relationship between CAS and business

performance. The study ends by stating some CAS software used by rural banks.

Rural Banks

The goal of rural banking is to provide financial services to the most isolated and rural areas.

They are "a unit bank owned by members of the rural community through the purchase of shares

and are licenced to offer financial intermediation in the rural areas," according to Andah and

Steel (2003) description. The values of rural banking include the mobilization of deposits and the

supply of credit to agricultural and nonagricultural businesses to secure the growth of rural

communities and to improve rural development. This aids in fostering a culture of saving and

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financial empowerment, empowering the rural population to use their money to improve their

economic circumstances and create a sustainable way of life. Rural banks were first started in

1976 to increase credit services and savings mobilization in rural areas that weren't served by

commercial and development banks. Early in the 1980s, the population increased quickly,

primarily to accommodate the government's introduction of special checks in place of cash

payments to cocoa growers, which had a negative impact on their financial performance

(Nissanke and Aryeetey 1998).

In developing nations, the lack of proper access to financial services in rural areas hinders

economic progress. Due to their potential for greater market penetration, government measures

have strengthened the position of rural banks by boosting their ability to finance

microentrepreneurs and low-income people. This is demonstrated by the fact that poverty

alleviation in India has been linked to state-led rural branch expansion (Burgess and Pande,

2005).

Computerized Accounting Systems (CAS)

Ama (2004) defines a computerized accounting system as one that collects data using computers

and specialized calculators. It is informally known as an Electronic Data Processing (EDP)

Accounting System. The accounting system is the process used to fulfill accounting obligations

(Ilias & Razak, 2011). Business owners cite issues like cost, technical staff skills, vendor

support, the value of information, and installation challenges when deciding on a new accounting

system (Elbarrad, 2012). There are several types of CAS that are frequently used to track the

financial activity of a business or a client, including digital spreadsheets and specialized

accounting software. Not only has CAS changed how traditional paper accounting was carried

out, but it has also encouraged the development of brand-new business accounting software. A

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computerized accounting system generates accounting data for decision-making using computers

and accounting software. This strategy is crucial for corporations and very helpful. Computer

systems operate on data that hardware processes in response to user commands sent through

software. According to Lilly (2019), the Computerized Accounting System (CAS) should

include the following elements:

● Procedure: A logical process for carrying out a task is called a procedure.

● Data: Unprocessed information gleaned from a company's operations for later

transformation into logical form

● Information: Processed data for decision making

● Software: Platform that facilitates information retrieval, processing, analysis, and

communication for decision-making in a logical sequence.

Theories

The behavioral, diffusion, and contingency theories were used to guide this investigation.

According to contingency theory, an accounting information system needs to be flexible enough

to account for the organizational setup and external environment that a company must work

within. On the other hand, innovation dissemination analyzes the factors that affect the adoption

of various computing technologies. The Decomposed Theory of Planned Behavior, in

conclusion, outlines how individuals feel about using technology at work.

1. Contingency Theory

The contingency theory is a method of organizational design that holds that there isn't just one

best way to manage a team, conduct business, or make choices. The optimal course of action will

depend on the internal and external conditions at the time. According to Pike (1986), the

contingency theory in relation to business management means that attention must be paid to the

9
fit between the corporate setting and the design and operation of a company's systems. This

means that the efficiency of resource allocation is not simply a matter of adopting complex,

theoretically higher investment techniques and procedures. Rural banks are faced with the issue

of managing the accounting information and therefore would adapt are efficient and flexible way

to deal with business transactions. With the contingency theory, an organization's environment

and organizational structure should be taken into account while designing a flexible

Computerised Accounting Systems. Moreover, Computerised Accounting Systems must be

flexible to go with the banks operations. A contingency Framework for the Design of

Accounting Information Systems was the first article in the accounting literature to particularly

address the contingency view of accounting information systems (Gordon & Miller, 1976). The

contingency theory in relation to this study implies that Rural banks should be able to adopt a

system that would be environmentally friendly to users and will be inline with the organizational

structure of these banks. That is, workers and other users of the Computerized Accounting

Systems should have the enabling environment such as the presence of good working conditions

and other employment conditions to enable them to effectively use the Computerized Accounting

Systems.

2. Diffusion Innovation Theory

The diffusion of innovations theory describes how new scientific, technological, and other

developments diffuse throughout civilizations and cultures before becoming widely used. The

diffusion of innovations hypothesis aims to explain how and why new concepts and methods

spread over potentially lengthy durations. The ratio of rural to urban residents in a society, the

level of educational attainment in that society, and the degree of industrialization and

10
development are all factors that influence the rate of innovation diffusion. The rate at which a

society's citizens accept a new innovation will probably vary amongst various societies.

Different forms of innovation have varying adoption rates. For instance, a culture might have

embraced the internet more quickly than the automobile because of affordability, accessibility,

and comfort with technological change.

According to Lily (2019), developing countries and smaller firms have a slower rate of adopting

new technologies since the 1900s. The rural areas in the Mfantseman districts are not much

supported by higher levels of education and the skills and knowledge to use new technologies

( which are necessary factors in adopting new technologies) ( GSS, 2020). According the GSS

2020, a higher percentage of employees in the rural banks are made up of SHS and JHS

graduates within that rural area. This situation will impede the adoption of CAS by rural banks in

the Mfantseman district since the higher number of employees are not acquainted with the

knowledge and skills to use newer technology such as CAS.

3. Decomposed Theory of Planned Behavior

According to the Theory of Planned Behavior, people behave logically in accordance with their

attitudes, arbitrary standards, and apparent behavioural control. Although not often actively or

consciously taken into account, these elements serve as the framework for making decisions. In

other words, even if a person does not express a certain attitude, it may still have an impact on

their choices. Employees in the rural banks can easily adapt to the use of CAS only if they

exhibit a positive attitude towards it. The Theory of Planned Behavior (TPB) and the

Decomposed Theory of Planned Behavior were combined to create the Technology Acceptance

Model (TAM) (Davis, Bagozzi, and Warshaw, 1989), which concentrates on the variables most

11
likely to affect system adoption (Ajzen, 1988). The adoption and use of technology by users are

explained by the TAM theory of information systems. According to the hypothesis, a number of

factors, such as perceived utility (PU) and perceived ease-of-use (PEU) (PEOU), have an impact

on customers' decisions regarding how and when to employ new technology (Ajzen, 1988).

The DTPB model identifies three aspects of a person's attitude toward technology: relative

benefit, complexity, and compatibility. That is, people can adopt newer ideas when they find it

very convenient, beneficial and simple to use. This implies that rural banks will adopt

Computerized Accounting System when they find it very beneficial to their operations, simple

for employees to use and employees are very conversant with their usage. Shimp and Kavas

(1984) defined relative advantage as the extent to which an invention offers advantages over and

above the accessible alternatives. If CAS provides a relative advantage to the use of manual

accounting systems then rural banks might consider adopting CAS to improve on their business

operations.

Conceptual Framework

According to studies by Ismail and King (2007), Guo and Feng (2008), and Awosejo et al., big

businesses were more likely to adopt CAS than rural banks (2014). This may be connected to

how expensive CAS implementation is. The truth is that accounting information systems are

crucial and beneficial for companies of all sizes. It can increase operational effectiveness, make

planning easier, and aid in decision-making (Romney & Steinbart, 2014). In order to effectively

manage, carry out, and regulate all areas and operations, many firms should adopt and utilize

CAS. Additionally, CAS increased the efficiency of accounting departments and elevated the

professional added-value of their companies. Automated CAS created by software experts have a

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far lower risk of human error than non-automated techniques like manual entry (Mitchell et al.

2000).

Rural banks in Mfantseman Metropolis are still adopting CAS at a young age. The information

technology environment in Ghana is evolving. The goal of this study is to ascertain how well

CAS can be implemented by rural banks and where the Mfantseman Metropolis is in terms of IT

adoption, particularly in the CAS domain.

The conceptual framework of this study explores how CAS software impacts corporate

operations. In contrast to installation costs, user perception, and the Information and

Communication Technology (ICT) infrastructure, the usage of a computerized accounting

system (such as QuickBooks, Spreadsheets, etc.) was the independent variable. As businesses

incorporate this software into their operations, they face difficulties in managing the systems

properly and the expense of buying and installing the equipment they need. An organization can

increase efficiency, productivity, convenience, and payment monitoring by utilizing these

accounting software.

Empirical studies on the Relevance of CAS to Rural Banks’ operations

Since the introduction of CAS, accountants have had access to a variety of accounting

information technologies that could facilitate process automation and produce high-quality data.

Businesses' success or failure is increasingly determined on how they manage and use data.

Rural banks want robust CAS that enable them to use information more effectively and

efficiently in order to gain a competitive edge. A set of interconnected subsystems that work

together to gather, analyze, store, transform, and distribute data for planning, analysis, decision-

making, and control is an accounting system. The banking industry is the most obvious example,

as banks can now provide a larger range of services to their consumers with fewer staff members

13
because of the development of information technology-related products. Internet banking,

electronic payments, security investments, and information sharing are some examples (Berger,

2017). Alshebeil (2020) sought to determine the role of accounting information systems in

achieving competitive advantage for Jordanian commercial banks. His findings indicated that

accounting information systems have a statistically significant impact on achieving the

dimensions of competitive advantage by enhancing the pricing process for banking services,

lowering the costs of banking services, enhancing the speed of provided services, and increasing

the quality of provided services. Banks can choose from a wide variety of accounting software,

but the Ghanaian financial system still struggles to carry out transactions efficiently. Accounting

software usage errors will have a negative impact on how management makes decisions and how

financial reports are prepared. Further more, El-Dalabeeh (2019) set out to determine the role of

computerised accounting information systems in reducing the costs of banking services at Rand

Merchant bank. His findings showed that these systems play a significant role in doing so

compared to non-computerized systems, which typically have higher costs and do not help to

lower the costs of banking services.

According to Hurt (2008), interbank and international money transfers are impacted by the usage

of secure systems like SWIFT, or Society for Worldwide Interbank Transactions. Many

transactions still need to have their signatures verified. In addition to using CAS to check

balances, make deposits, and transfer money to people or to different bank accounts, clients can

now complete a variety of transactions at their convenience thanks to the integration of online

banking. In Aduda and Kingoo's research, there is a connection between e-banking and improved

bank performance across all Kenyan commercial banks (2012).

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The computer can handle hundreds of papers or business computations per minute because of its

enormous capacity and speed, which is substantially faster than any previous method (Weber,

2010). Hurt and Shelley (1998) claim that banks were among the first big enterprises to heavily

utilize computers. Computers currently play an almost sole role in banking. Computers create

and print stationary checks with custom designs after processing customer bank statements.

During the night, when the system can focus on it, this complicated procedure is frequently

completed. Today, many companies adopt CAS for a variety of reasons. There are a number of

advantages to using CAS for accounting procedures, but there are also some hazards. Meigs

(1986) claimed that there was a possibility that unintended human influence might have an

impact on computer data and programmes. Computer programmes and computer-based records

may be altered by company employees in an effort to wilfully mislead accounting numbers. This

could cause crucial information needed for making decisions to be distorted. Computer viruses,

according to Wahab (2003a), are a further risk and restriction of computerized systems.

A computer virus is a piece of software created with the express purpose of damaging or causing

strange behavior in other computer programs. The drawback is that it may lead to hardware

failure, which would mean that important data that had been stored on the computer would be

lost. Although there are some disadvantages to using computer to process accounting data, which

include the attack of viruse, the benefits it has on business operations makes a firm very

competitive.

Empirical studies on the Relationship between CAS and performance of an organization

The goal of this study was to look into the novel relationship between rural banks’ perfomances

on the adoption of computerized accounting. In order to achieve the greatest potential of

organizational performance, organizations confronting a very unstable business climate will use

15
more computerized accounting (Lily, 2019). The empirical findings give managers insight into

the complex relationships between the business environment, computerized accounting adoption,

and organizational effectiveness: It could assist them in determining the appropriate level of

computerized accounting adoption in their banking systems in order to cope with the uncertain

business climate and achieve the greatest organizational performance.

Prior to 1980’s, when fast computers became widespread, manual accounting was the norm

(Berger, 2017). According to him, computers were not only found to be dependable, incredibly

precise, and the easiest to manage in accounting, but they also made it very easy to save and deal

with financial accounting data. Computerized accounting is used to automate and integrate all

aspects of an organization's operations, such as sales, finance, purchasing, inventory, and

production, and to make it easier for the company to manage all of its business activities. The

firm will have better visibility into day-to-day business operations and access to basic accounting

information with computerized accounting. It might be more difficult for businesses to make

smart business decisions without the use of technology such as computerized accounting. In

small and medium businesses, the costs of setting up and implementing an electronic accounting

system are likely to be excessive when compared to the benefits gained (Winborg & Landström,

2016).

The lack of awareness about the benefits of employing technology (OECD 1998), as well as

opposition to modify organizational structures, may be the biggest impediments to using

information technologies (Omar & Ali, 2012). In recent years, as technology has taken center

stage in our economic world, there has been a strong link established between computerized

accounting systems and organizational success. In today's world, computerized accounting

systems make it easier to record, store, analyze, and report financial data. One of the challenges

16
in management systems is that the full value of the system can only be realized if the amount of

data and information to be processed is significant enough (Thomas & Klemer, 2004).

This indicates that the aims of the company as well as potential contingencies affect how

successful CAIS (computer-assisted instructions) will be (Sajady et al, 2012). The dependability,

quality, and task improvement of users' satisfaction systems are thus the main focus of evaluation

(Ghasemi, 2011). Sajady et al. (2012), however, found no proof to back up the claim that

adopting CAIS (computer-assisted instructions) enhances evaluation processes. Meigs and Meigs

(1986) are two notable authors that helped establish the link between performance and

computerized accounting systems. They advise that CAIS (computer-aided instructions) be

assessed from three key perspectives: managerial, organizational, and environmental context, in

order to achieve performance.

Banker's services are the easiest to obtain, according to McGuckin and Doms (2006) and

Brynjolfsson and Hitt (2000). They also argued that this is due to the advent of computerized

accounting systems, which allow consumers to access services from anywhere.

They went on to say that as a result, productivity has grown in the banking sector, as well as in

some major, medium, and small organizations such as universities, government and private

institutions, corporations, individual firms, partnerships, ... Industries have reintroduced the use

of computerized accounting systems, such as in some stores that handle a large number of stocks,

to assist in keeping track of goods in stock and out of stock. Accounting systems may be used by

just one accountant, but manual verification and paper work may be more labor-intensive.

Computerized accounting systems also provide up-to-date information, making it easier to

provide current balances for firm income and financial statements.

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When determining the link between computerized accounting and organizational performance,

Griffin (2006) noted that information security is another issue that should be addressed

throughout the development and implementation stages. The study claims that a few information

security problems that might lead to an organization's demise include forced entry into computer

rooms, destruction by fire and other natural catastrophes, unlawful access, disclosure, and change

or destruction of accounting data. The biggest perceived security risks to CAIS (computerized

aided instructions), in accordance with Dalci & Taniş (2006), are incorrect data entry, the

destruction of reliable data, the introduction of computer viruses into the system, employees

sharing passwords, misdirecting prints, and disseminating information to unauthorized

individuals. Both Saudi businesses and the Egyptian wholesaling sector face these dangers.

Some Software used in Computerised Accounting Systems

a. Spreadsheet Application

According to Tam (2017), practically every task that requires computation can be completed

using spreadsheets like Excel and the Statistical Package for Social Sciences (SPSS). Using

spreadsheet software, data that has been organized into rows and columns may be stored,

viewed, and modified. One of the most popular software programs for personal computers is the

spreadsheet. The recording of numerical data and small text phrases is frequently done using a

spreadsheet (Ragsdale, 2014). Data elements are stored in areas known as spreadsheet cells in

spreadsheet software. Row numbers and column letters can be used to cross-reference these, and

their names can be changed to more accurately reflect the data they contain. A single spreadsheet

can be used as a worksheet for data collection, or multiple sheets can be combined to create a

workbook. Companies all throughout the world handle their financial records using spreadsheets.

You can enter formulas that will perform all of your business calculations as you go without

18
having to pay for additional pricey accounting software. Spreadsheets handle all of the

calculations for you, saving you the time and effort of doing it manually. Spreadsheets can be

used to forecast business performance or present trend information. These reports are available to

everyone at the organization, and they can each take the time to independently review the

information. Comparing multiple data sets is easy. You may use pivot tables to highlight

important aspects of your data, which is essential when you have a lot of data to sort through.

b. Relational Database Management system

According to Elikai (2007), the software used to store, maintain, query, and retrieve data from a

relational database is known as a relational database management system (RDBMS). The

RDBMS provides user, application, and database interfaces as well as administrative services for

managing data storage, access, and performance. The relational approach excels at maintaining

data consistency between versions of apps and databases (called instances). Customers could

assume that a transaction will be rapidly reflected in their updated account balance when they

use an ATM to make a deposit and then check their account balance on their phone afterwards.

Relational databases excel at ensuring that several instances of a database always contain the

same data. Organizations of different sizes and types use the straightforward yet efficient

relational model for a range of information needs. Relational databases are employed for a

variety of tasks, including managing vast quantities of important client data and executing e-

commerce transactions. Any information that calls for data points to be preserved safely,

consistently, and in accordance with rules may be satisfied by a relational database (Mucha-

Aydlott, 2003).

c. QuickBooks

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QuickBooks is the most well-known small business accounting programme for keeping track of

earnings, expenses, and a company's financial health (Schiff, 2009). It can be used to create

reports, pay bills, file taxes, and send clients invoices. In its capacity as a provider of accounting

software, QuickBooks provides desktop, online, and cloud-based accounting solutions that can

be used to handle invoices and business payments (Long, 2007). Long added that the bulk of

QuickBooks' clients are small and medium-sized businesses. Customers enjoy QuickBooks

because of how easy it is to use and the variety of reporting options it offers. In addition,

QuickBooks offers functionality for tracking employee time and pre-authorizing electronic

payments. Even for business owners and users who lack financial or accounting skills,

QuickBooks is often recognised as being straightforward to use and understand (Perry, 2014).

Another benefit of QuickBooks is the availability of ready-to-use templates for the construction

of graphs, business plans, invoices, and spreadsheets.

Chapter Summary

Several concepts that had been looked at in prior research on CAS in organizations were added

in this chapter. It contained information on rural banks. Computerized accounting systems were

also brought up. It also reviewed innovation diffusion theory, contingency theory, and the

deconstructed theory of planned behavior. The significance of CAS and its relationship to

organizational effectiveness were further covered in this chapter. Along with the study's

empirical evaluation, the various CAS types were also investigated.

Because there hasn't been much work done in Mfantseman Metropolis to assess the effects of

CAS of Rural banks activities, this study will be channeled to:

1. Evaluating the different types of accounting systems used by rural banks

2. Analyzing the effects of CAS on the performance of rural banks

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 3. Examining the challenges rural banks face when using CAS

CHAPTER THREE

RESEARCH METHODOLOGY

Introduction

Methods and equipment for data collection are presented in this chapter. The chapter describes

among other things the target population's profile, the research design, the sample size

calculation and sampling methodologies, the data gathering process, data analysis tools, and

ethical consideration.

Research Design

A research design is a plan for employing empirical data to address your research issues. A

research design requires choices regarding: the overall study aims and methodology, chosen

research methodology, subject selection criteria or sampling techniques, techniques for gathering

data, the steps taken to gather data and approaches to data analysis. There are several types of

research design, some of these are; descriptive, experimental, correlational, diagnostic, and

explanatory research design. These are further grouped into cohort study, cross- sectional,

longitudinal and cross-sequential study. This research focused on descriptive design. Descriptive

study design carefully looks for information to describe a phenomenon, or population. In place of

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descriptive study design focusing on the why of the research problem, it rather facilitates

answers to “when, where, and how” questions. The descriptive approach of research allows for

the investigation of the main variables considering a range of research techniques. The study

used descriptive design because its main focus was to determine the impact of adopting

Computerized Accounting on Rural banks’ operations which was mainly based on the “ what and

how type of question”. The study focused on what form of Computerized Accounting are being

used by rural banks in the Mfantseman municipality and how the use of CAS affects the

operations of these rural banks hence the need for descriptive analyses. Per the purpose and

questions involved in this study, descriptive design is the most appropriate design style that

helped derive answers to the research questions and the study’s purpose.

Research Approach

The two fundamental types of research methodologies used in this study are quantitative and

qualitative. Yin (2017) asserts that the research approach used should take the researcher's goals

and aptitudes into consideration. In light of the study's stated research aims, the quantitative

research approach was selected. The ability of a quantitative research strategy to quicken the

pace of research is just one of the many advantages it offers. Additionally, it expands the breadth

of an event sequence by merging information from a larger sample (Amarantunga & Baldry,

2002). Additionally, employing a quantitative methodology enhances the use of statistical data

analysis methods, making it easier to extrapolate the study's findings to a larger population. The

conclusion drawn from supposition is also clearer when using a quantitative technique. This is

done so that the results, which are typically based on quantitative assessment rather than only

perception, can be utilized in the future and compared to those of other studies.

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Study Area

One of the five administrative districts that were given municipal status in the Central Region in

January 2008 is the Mfantseman Municipal Assembly. As required by the Local Governance

Acts 936 of 2016 and Legislative Instrument No. 2026 of 2012, the Mfantseman Municipal

Assembly's duties, like those of all other District Assemblies, are primarily drawn from statute.

East of Cape Coast, the regional capital, Mfantseman Municipal is situated in Ghana's Central

Region. According to the municipal regional context map, it is bordered by the Gulf of Guinea to

the south, Ajumako/Enyan/Essiam District to the north-east, Ekumfi District to the east, and

Abura/Asebu/Kwamankese District Assembly to the west. The Mfantseman municipality is

estimated to have a population of 176,288 in 2020, which is 6.6% of the Central Regional total of

2,201,863 people. This is made up of 81,092 (45%) men and 95,195 (55%) women. Mankessim

serves as the commercial core, with market centers located at Anomabo, Biriwa, and Yamoransa

for the marketing of industrial products. Agriculture, forestry, and fishing account for 37.0% of

all employment in the municipality, followed by wholesale/retail trade/auto repairs (23.7%) and

manufacturing (8.4%). (PHC 2010). These three companies are the main players in local trade

and commerce. These include skilled workers in the agricultural, forestry, and fishing industries

(26.60%), service and sales professionals (27.30%), and craft and related trade professionals

(22.90%). Financial institutions, including ADB Ltd, GCB Bank Ltd, Kakum Rural Bank, Sinapi

Aba Trust, and Insurance Companies, among others, actively and competently facilitate

commercial activity by offering loan facilities, trade credit, and other auxiliary financial services.

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Population

The Central Region served as the Gold Coast's former administrative hub. The area was the first

in the nation to formally interact with Europeans. Up until 1877, the Gold Coast's capital was

located in Cape Coast, also known as Oguaa in the indigenous language. The historic 1844 Bond

between the British and the 17 coastal and near-coastal states was signed in the castle of Cape

Coast. Forts and castles, as well as other historical landmarks, can be found throughout the area.

Through the local government system, the area is politically managed. MMDAs make up this

administration system's division of the region (made up of 1 Metropolitan, 7 Municipal, and 14

District Assemblies). Services are the main drivers of the region's economy, followed by mining,

farming and fishing. The Central region was selected as the population for this study due to its

higher economic impact of national GDP ( GSS, 2020)

Sampling Procedure

The study used a straightforward random sampling approach. Biases were prevented and a

trustworthy extrapolation from the sample to the population was made feasible by doing this. All

rural banks in the Central Region made up the target population, and rural banks located in

Mfantseman Municipality (45 rural banks) made up the sample population. The population

satisfied the criteria for the sample distribution formula created by Krejcie and Morgan since it

was well-known, finite, and defined (1970).

Data collection instruments

A questionnaire with largely structured questions on each of the pertinent variables served as the

main method for data collection. The research was able to get in-depth responses from the

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respondents because of the closed-ended questions. The questionnaire was given to all of the

sample rural bank employees with the intention of learning more about their understanding of

accounting, how they view bookkeeping, how it impacts the success and stability of their

company, the types of records they maintain, and how they use CAS to maintain those records.

The survey was divided into four primary categories: demographic data, bookkeeping

recommendations, CAS use in rural banks, and how CAS will impact those institutions'

operations. The pre-testing of the tool took place at the UCC Science Market, and the outcomes

were gathered and used to determine the final design of the questionnaire. 15 workers of rural

banks from various towns and businesses pretested the questionnaire. Pre-test data showed that

only 30% of respondents kept records, some of which were incomplete, despite the fact that 70%

of respondents were aware of the benefits of accounting. The questionnaire was also changed to

clarify any questions that were unclear and to eliminate any questions that were deemed

superfluous for the study.

Data collection Procedure

The tool used to collect survey responses was delivered in person. The respondents were asked

for their permission and told that the information would be kept private. The option of voluntary

or unwilling participation in the survey was given to the respondents. The questionnaire was

given to them with a total of five working days to complete it before it was collected. The

questionnaire was self-administered to enable data quality control in the event that respondents

objected to disclosing financial information about the state of their firms.

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Data Processing and Analyses

The completed questionnaires were cleaned and coded using Statistical Package for Social

Sciences (SPSS) software (version 21). The data were analyzed using descriptive statistics, such

as frequencies and percentages, and percentages. Charts such as pie charts, bar charts and tables

were used to aid comprehension.

Ethical issues involved

The study made sure that all social science-related ethical rules, including those governing

confidentiality, anonymity, and privacy, were strictly adhered to. Furthermore, the respondents

were informed of the study's goals prior to conducting the study.

Chapter Summary

The study used a quantitative research methodology to better understand the various

computerized accounting systems used by rural banks to improve performance. We used simple

random sampling for this experiment. There are closed-ended and open-ended questionnaires,

depending on the objectives used for data collection. To evaluate the data, social science

statistical software was employed (SPSS).

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