Chapter I

The Problem and Its Setting

Background of the Study

Accounting is the science of the presentation of a systematically developed and

accurately recorded financial data pertaining to a business's economic activities. The
backbone of the purpose of these accounted data is its analysis and interpretation that
will help in making decisions for the improvement of an entity. To understand the public
perception is one of the ultimate goal in conducting a business in order to generate
profit, alongside with creating budgets, tracking efficiency, analyze product
performance, and developing both short and long-term strategies. These areas are
drawn and can be juiced through financial management.

General Santos City, the locale of the study, is a city that continuously strives for
economic growth. It is a Herculean task that has to be properly studied. There are three
technical divisions in this society which are purposely created to cater the needs of the
city and one of which is cooperatives. This study aims to provide well-versed solution to
the economic problems of other developing municipalities through its cooperatives by
the enhancement of financial management for a sound decision making through
accounting information system.

Unemployment is the most common problems we have nowadays, given that we are
currently facing a pandemic and the Republic of the Philippines seems to be too slow
comparing to other nations in coping up with such. The pandemic brought economic
devastation in an instant. Economic activities and businesses shut down that lead to a
severe decrease in employment.

Cooperatives are actually taking a big role in a society. Its organization is democratic
as well as their economic orientation, that is why it contributes significantly to creating
doors for employment, social integration and as well as the reduction of poverty. It may
sound quite overwhelming for there is actually a solution to reduction of poverty but
through all the years of research and development it is still a problem. According to
Oden (2021), there are several problems that need to be addressed and is continuously
being addressed for the world of cooperatives in its financial management. This
includes, inability to determine appropriate source of funds, inadequate record keeping
of financial transition, inadequate management lash, wrong investment of funds, and
unable to determine the appropriate capital composition for business. All of these
problems fall under making a poor decision making and the analysis and interpretation
of data presented.

The aforementioned problems are the actual reason as to why this study included
the integration of Accounting Information System in the picture. A study conducted by
Hanefi and Taleei in 2015 stated that the indispensable tool for decision making process
in today’s tempestuous world is management information system. Today, investing in
information technology tools are essential as it improves efficiency, effectiveness, and
its overall performance. Accounting information system plays the key role in
management decision making in today’s business world.

In order to discover timely and relevant research findings in the most efficient,
unswerving, reproducible, and applicable manner –the researchers used confirmatory or
hypothesis testing method of research. The main idea is to find out if indeed the
integration of Accounting Information System can make financial management and
decision-making in the cooperative world competent. This can be done through the help
of research methodology by extracting facts from the respondents, thus proving or in
opposition to the theories the researchers have. In other words, it is done by testing the
validity of hypotheses that are already made (Butler, 2014).

Statement of the Problem

1. Are the management of information systems in multi-purpose cooperatives in

General Santos City effective to meet the needs of the planning process?

2. Are the management of information systems in multi-purpose cooperatives in

General Santos City effective to meet the needs of the observation process?
 3. Are the management of information systems in multi-purpose cooperatives in
General Santos City effective to meet the needs of the decision-making process?

Hypothesis

1. Financial management has no effect to record the business transaction of the

cooperatives in General Santos City.

2. There are sources of funds that are not appropriate to the cooperative
organizations in General Santos City.

3. There are ways in which management has no effect to the improvement of

management of cash.

4. There are ways in investing funds that will not result to a good productivity of the
cooperatives.

Significance of the Study

In the workplace specifically in a Cooperative, Accounting Information System plays

an essential role from storing data, processing and keeping financial information.
Cooperative the same as to other organizations is comprised of different department
with their respective mandates and function. Hence, there is a need for a systematic
platform to keep track of the financial information and data which could be used as
basis for an effective decision making and economic resources management of all
concern parties. Primarily this study will be beneficial among the following areas and
parties in the cooperative:

To the Cooperative. In every undertakings of the Cooperative, finances are

involved and an efficient decision must be made by the Board of Directors and by every
Department Heads. Thus, integration of Accounting Information System will enhance
the practices within the organization especially in handling their resources with due
observance of objectivity and transparency principles.

To the Board of Directors. As the top level management, the Board of Directors
needs a convenient platform in order to track their records involving both the present
 and past transactions and its corresponding amount incurred and to where are the
resources being sourced from.

To the Management. The management, as being the head of their respective

departments they need to have up to date financial information from the people they
are handling and through AIS application, the work and records are being
centralized and a sound decision is oftentimes made.

To the Members. Members are the primary stakeholders of the cooperative;

they do have the interest on the financial records of the cooperatives and decisions
of the cooperative in order for them to assess their investments.

Scope and Delimitation

The whole duration of making the study from paper preparation, data gathering, and
defense will be conducted from the first semester of the Academic Year 2021-2022 until
the second semester of the same Academic Year, this is the allocated time in order to
fully furnish the paper contents and to gather enough data and literature. Moreover, the
study’s locale is pre-determined to be General Santos City where various Multi-Purpose
Cooperatives could be located.

Definition of Terms

Accounting. The process wherein businesses records its financial transactions

that includes summarizing, analyzing, and reporting.

Accounted Data. Ledgers, journals, and spreadsheets –can be a hardcopy or

any machine readable instrument, that support a financial statement in which
conclusions may be drawn.

Accounting Information System (AIS). Useful for businesses to be used for

collecting, storing, managing, processing, retrieving and reporting its financial data in
order to be used by accountants and other related parties inclined to a business.

Cooperative. Autonomous association of individuals that are voluntarily united to

meet common business needs and aspiration through a jointly-owned entity.
 Economic Problems. Challenges in the field of business that pushes owners to
adapt current conditions in order to survive.

Financial Analysis. Results of this analysis tells if a business is stable and good
or can generate money enough to cover its needs no matter how terrible it is.

Financial Data. Information that reflects the financial stability or health of a

business which is used by internal management to analyze an entity’s performance and
determine strategies and plans if there is a need to improve some aspects.

Financial Management. The handling of finances in a way that it is free from

bankruptcy while complying with legalities.

Multi-purpose Cooperative. A cooperative with multi-purpose objectives unlike

others which are limited. It has an enormous impact to the society, thus it is in great
need of a sound decision making.

Chapter II

REVIEW OF RELATED LITERATURE AND STUDIES

 In this chapter, review of related literature and review of related studies from

international as well as nationwide practices are presented.

Review of Related Literature

Financial Management

Financial information is always present in various organization of whichever form

and scope because it a universal fact that money, bills, funds and any form equivalents
which has value and is financial in nature is considered as the life blood of every
organization in order to sustain their operations. Strutner (2020) provides the definition
of financial as being involved in making a business plan which enables every Chief
Finance Officer or Vice President for Finance to provide financial information relating to
the sustainability of long-term visions, safeguarding of financial investment and as a
basis for fund allocation. This definition was furthered by Kenton (2021), according to
him financial management within the organization is not solely limited to managing
funds, and it is properly handling it with the visions of utilizing it for future use especially
in attaining company’s objectives and goals through maximizing the value of it in the
market. This two given definitions boils down into a one concept with regards to the
importance of financial management in every business of organization including the
cooperatives. According to the London School of Business and Finance (2020), it is the
basic and fundamental knowledge needs to be materialized by the owners or managers
of firms, specifically those small business for having knowledge in handling finances
simply means greater chances for profits.

Moreover, Tally (2020), provided that financial management is the backbone of

every businesses since it helps in monitoring inflows and outflows of resources
particularly cash as the highly liquid asset, it needs to be monitor to anticipate losses
and avoid inadequacy of funding a specific undertakings. In Mandalika (2020), she cited
several significance of financial management including the advantage of creating a
baseline for making financial decisions needed by the firms, cost reduction measures in
the advent of unforeseen regression in the market, fund sourcing to finance a particular
project and a lot more. Nevertheless, financial management never cease in guiding the
actions of the top level management on their important plans designed for the
betterment of the whole organization. This commonly heard concept of management is
as well helping the firm just like cooperative in handling their funds given that is mostly
derived from the contributions of its members and through offering a specific line of
product to the market. Kumar (2020), states that ability to do proper budgeting,
increasing of assets and lessen exposure to financial schemes and high interest debts,
are only some of the important considerations why cooperatives must secure efficiency
in financial management.

In the Philippines, multi-purpose from the name itself is not solely limited to
agriculture, to unions, to production and some are also offering credit opportunities or
loans to its member in financing their business or could be used in land preparation.
The ResearchClue (2021) highlights that through financial management every
cooperative could monitor or formulate a framework on properly managing their
receivables from those members who availed their loan grant as a start-up capital.
Business cooperatives or those for profit cooperatives displays its potential for
economic growth and ability to sustain the prevailing need of the market which would
only be possible if there is this integration of an effective financial management
approaches in the day to day or in the system of the cooperatives (Vemic, 2003). On the
case of cooperatives, involves risk management of vulnerable assets, working capital
formulation basing the estimated capacity of the cooperative and funding the projects
that the organization thinks to provide betterment because only through this the concept
of economic growth and development could be actualized by the cooperatives. As an
additional support, Wenmin (2016), believes that financial management is not solely
applicable to bigger cooperatives, small cooperatives must learn about the integration
financial management for it will prepare the cooperative, its board and its members in
the longer run or for the achievement of goals of the cooperatives.

Decision Making of Cooperatives

Operations of every organization are always coupled with an effective decision

where it enables the efficiency in the flow of activities and effective communication
among members of the organization. Nowadays, situations inside and outside on every
organization is becoming complicated and varying depending on the context or the
working environment. On Rollings (2020), he mentioned that an effective decision
should be connected to other factors, contextual on the sense that it complements the
workplace and continuous in relation to the concept that organization operates on a
going concern basis. Moreover, Sharma (n.d.) highlighted the importance of making
decisions, especially an effective one, decision making manifest the exercise of choice
in the organization, it provides alternative solutions or options, and lastly is embodies a
specific purpose on why decision makers came up with a decision. The preceding
reasons presents the underlying concept of how important an effective decision making
is in the cooperatives as a specific form of an organization.

In a cooperative, decisions are guided and have undergone a thorough

discussion of the board where they are ones deciding on a consensus manner in order
to give a sound decision for the betterment of the organization. The board is faced with
various difficult decisions especially on tough situations experienced by the organization
as a whole where there exist the presence of strategic decision which views the path
that the cooperative envisions, followed by tactical decision which involves specific
undertakings, and the operational decisions which are designed for the day to day
operations of the business (Kenkel, 2017). In Blanc and Zarate (2015), they proposed a
concept in relation to the decision where it is according to their study that an effective
decision making always goes along by an effective communication among members
and the board in the organization and this communication oftentimes is directed to a
common goal or path presenting how the process of conflict resolution. Truly that
communication partakes in the free flow of suggestions within the organization and it is
sometimes supported by new ways in order to still deliver a healthy way of exchanging
thoughts. Furthermore, decision making within the realm of the organization is still in
support of the goals of the cooperatives where in order to achieve such goals,
individuals who form part of the organization must accomplished their mandates in
conflict and problem resolution (Canadian Worker Co-op Federation, n.d.).

Subsequent to the preceding discussions, one must realized how an effective

decision making activity helps in maintaining a strong foundation of operations of
cooperatives given its scope. Parayitam and Papenhausen (2018) highlighted in their
results of the study about the relation of agreement-seeking behavior as it mediates
cooperative conflicts and the outcome of the decisions made by the board and its
members, wherein through this concept there is a clear internal relation between
decision making and the competence based study made by the researchers. In the
advent of globalization, organizations like the cooperatives needs to adapt with new
approaches considering the importance of contextualization in decision making and
proper utilization of quantitative and qualitative data which is supported by technical
skills integration (Patel, 2018). In the light of making decision, the essence of
contextualization is important given the fact that there is a high influence of
environmental or workplace factors on how the cooperative react to a certain decision.
Hence, the integration of Accounting Information System as part of the Technical Skill
requirement plays a major role in the operational effectiveness of the cooperatives
making it possible to come up with cost reduction measures, conflict resolution and
possibly achieve scrutiny in managing both financial and non-financial information
(Suyuno, Rusmana, and Riswan, 2019).

Accounting Information System

Effectiveness

One of the widely used organization system is the Accounting System, it is the
language of the business. It provides consistence, suitability and the appropriateness of
financial information to make efficient financial decisions concerning the business
entities to the stakeholders. Here is where Accounting Information System covers the
picture. Traditionally, AIS is a system that is used by accountants, investors,
consultants, managers and other stakeholders to report its financial data and
information (Dagiliene & Šutiene, 2019; Lutf, Idris, & Mohamad, 2016). There are times
when interior and exterior changes occur when processing data and transactions upon
generating valuable information for control, planning and facilitating and entity’s
activities that results to enhancing its performance (Kwarteng & Aveh, 2018; Huy &
Phuc, 2020; Ibrahim, Ali & Besar, 2020).
 There is a special significance in measuring effectiveness since the high costs
and risks of large technology investments rival potential reckonings. Also, the
development of Information Technology over the years has become even more powerful
and investments in such have increased in both private and public sector organizations.
However, the majority of IS projects still needs a lot of consideration as it experiences
high rates of failure that leads to unfavorable consequences for the business (Tooranloo
& Saghafi, 2020; Kirmizi & Kocaoglu, 2020). Information, service and training quality is
said to be the most important factors for measuring post-implementations AIS
effectiveness (Al-Okaily et al., 2020). Thus, it is also essential for the organization to
recalibrate and improve technical skills within the organization to properly sustain the
utilization of Accounting Information System.

Usefulness in Emerging Economy

AIS, as a pre-eminently user-oriented system comes with a main objective and

that is to collect and record data and information regarding events that have an impact
economically upon organizations as well as the maintenance, processing and
communication of information to both internal and external stakeholders (Salehi, M.,
2010). The medium to facilitate the delivery of information is the system of information
(Hasan et al., 2013). It plays an important role to various organizational transactions for
smooth and effective running and also getting benefits by processing data into
information (McLeod, 1998; Hanifi & Taleei, 2015; Buljubasic & Ilgun, 2015) it also helps
other programs as well such as Small and Medium Enterprises to be able to compete in
free market area. Accounting Information System is a tool that is capable of giving
details in accordance to the needs of its users and makes this as a benchmark to the
system’s success. This statement was agreed by several researchers such as Delone &
McLean (2016) and Hasan et al. (2013). Depending on how far the user believes that
the system can meet the information needed lies the satisfaction of every end-user
(Garrity & Sanders, 1957; Locke, 1976).

The role of AIS in managing an entity and the implementation of its internal
control system is very important (Nicoloaou, 2000). It is seen that in the organization a
combination of both manual and automated internal control paves the way for a
regulated human error within the operation, and automation in the internal control is
actually supported through integration of AIS. The successful integration of this system
depends on how well other factors correctly adapted to facilitate its operations (Teru,
S.P. & Hla, D., 2015). It is in response to the idea that factors displays a high amount of
influence to the information system adopted by the organization and it is said to have
been fluctuating depending on the factors that affects both internal and external
environment of the firm. The same opinion has been stated by some scholars like
Markus and Pfeffer (1983) where they asserted that the success in the process of
implementing accounting systems requires a fit among the following factors: (a)
perception of the organization with regards the situation; (b) problems normally solved
that fitted in accounting system, and (c) the organization’s norms and value system.

Review of Related Studies

Financial Management and Accounting Information System

This new challenge of having a global health crisis affects almost all
organizations, including the cooperatives who mainly sourcing its funds among its
members and as well as their products being sold in the market. In the study of Diaz
and Red (2021), it was highlighted in the results that there is a significant influence or
relation between application of Accounting Information System and Financial
Management amidst the Pandemic. It was further supported by the study of Soudani
(2012) regarding the usefulness of Accounting Information System in the operations of
the organization as it support the storing, collecting and disseminating information in
order to assist the analysis of the performance management and the financial activities
and standing of the organization. It is by now clear that AIS is design to accommodate
activities especially in relation to financial matters of the cooperatives as it serve as one
of the basis of their overall performance in the market as a whole. On the study of
Salehi (2010) in relation to the usefulness of Accounting Information System in the
emerging organizations in Iran, the first hypothesis was accepted which proves that AIS
cause increase in both financial and operation performance of identified organization in
the locale of the study.
 Contrary to a common belief that Accounting Information System as a highly
automated process is less likely to be affected by common factors, studies proves that
the implementation of AIS as part of the organization’s data collecting and storing
medium is seen to be affected by some factors. Management’s Commitment and the
level of training or exposure of users affect the implementation of Accounting
Information System within the organization to where it is integrated, hence as the AIS is
affected the quality or value of accounting information changes as well (Fitrios, 2016). In
this sense, it holds a concept about the relation of the accounting information which
forms part of management, specifically financial management in nature as it is under the
consideration of managing funds, investments and debts of the firm. It furthered by the
study of Karanja and Nganga (2014) which highlights in the results of their study that
the cost of implementation and inadequacy in budget allocation serves a major
contributing factor affecting the implementation of AIS, therefore affecting the quality of
accounting information or financial information. The significant relationship between
human resources skills, quality of accounting information and the accounting
information adopted are factors that are seen to affect the financial management in
relation to Accounting Information System, this is according to the study of Al-Hiyari, Al-
Mashregy, Mat and Alekam (2013).

Accounting Information System as an Aid to Decision Making

The world of trade and business started with one objective –to earn profit, survive
and provide a fair return, this is still relevant today but if an entity is fighting for survival,
to compete among local and foreign counterparts, it needs to exert resources in
advancement in information system. Unprecedented changes in global economy are
rampant and inevitable, hence, pragmatic and informed decisions is demanded to the
managers of organizations if its goal is to move forward to success (Adebayo, M.,
2013). However, the substance and accuracy of information available to the managers
will make a huge impact to the quality of decisions they are to dwell. The most effective
decision-making tools a management can have is the integration of accounting system
as it provides a systematic method of gathering and organizing materials about
business transactions for the better operation of the business (Copeland & Dascher,
2020). AIS will also help managers understand what they needed to do vividly and
reduce uncertainty before resorting to any conclusions (Chong, 2018), that is why this
system is vital to all organizations as there is no exemptions when it comes to making
sound decisions.

The Impact of Accounting Information System in Planning, Controlling, and

Decision-Making Process

There is a positive relationship between AIS and organizational strategy and

performance (Grande et al., 2010), thus, successful implementation could definitely
save money and time. Part of the changes of the business world in recent years is the
integration of Accounting Information System and any change depends on data and
information presented therefore business should be collecting high quality data that
results to a good information that will lead to a sound decision about an enterprise. This
is the very reason why AIS is vital to all organizations (Wilkinson, et al., 2020). Galbraith
(2013) tells that throughout its advantages, AIS is also an imperfect representation of a
problem that requires a good decision-making since not all data involved can be
represented in financial numbers. The system also plays a big role in management
strategy as it acts as a mechanism that will be enabling organizational strategy to
further develop (Chenhall, 2003; Gerdin & Greve, 2004).

Accounting Information System for Effective Organizational Performance

Either profit or non-profit organization, it has to maintain its Accounting Information

System (Wilkinson et al., 2020). It is composed of pieces of related components
gathered and joined to collect information, raw and ordinary to create financial data for
the purpose of reporting to decision makers (Salehi et al., 2010). When incorporated
into the field of information and technology systems, this tool will help the running and
control of points related to a business’ economic-financial area (Soudani, S. 2012).
Increasing an organization’s performance is the design of AIS, thus increasing
investment over this tool is vital for achieving stronger and even flexible corporate
standing that can face various inevitable uncertainties –thus, vital for survival (Chenhall,
2003). Innovation is one of the key factors why a business can compete with the ever
emerging ideas the market has nowadays as it will also lead to a better firm
performance as well as the decrease in financial risk while accessing capital markets
(Grande, E., Estebanez, R., & Colomina, C., 2010).

Synthesis

There are three variables subject to the discussion of this study, the decision
making, the financial management and the accounting information system where each
one is separately discussed in the review of related literatures. Financial Management is
considered to in the scope of managing the funds, investments, debts and any other
related financial information needed in order to come up with a thorough analysis of the
internal financial standing of the organization. Decision Making is believed to play a vital
role in the pursuance of goals, setting a sound vision and directing the path of the
cooperatives towards their goal which enables the clear undertakings or steps the
organization opt to. Lastly, Accounting Information System paves the way for automated
collection, storage and dissemination of financial information coming through and
outside of the organization making it less vulnerable to human errors and manipulation
of the information or data.

Subsequent to that, related studies discuss the correlation between Financial

Management and Accounting Information System and Decision Making and the
Accounting Information System. In the first correlation, there are significant amount of
studies that proves that implementation of AIS in the organization is seen to assist the
formulation of a proper or appropriate approach in Financial Management whereas the
effectiveness of AIS improves the quality of accounting information making it more
reliable as a basis for financial management. Moreover, the relation between Decision
Making and Accounting Information System is observed to have a direct effect, where it
universally accepted that when the implementation of AIS is effective, the reliability of
the decision made highly guarantee an utmost accuracy and efficacy once applied in
the organization.
Conceptual Framework

Figure 1 shows the Conceptual Framework of the study. This research intends to
provide a well-informed solution to economic difficulties through Multi-purpose
Cooperatives by improving financial management for good decision-making . In a Multi-
purpose Cooperatives, handling and utilizing finances and an efficient decision were
made, thus integration of accounting information system will provide a more systematic
way of dealing the organization.
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