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3bsais B Delos Reyesmarisse Module Activities 23 Accounting Research Method
3bsais B Delos Reyesmarisse Module Activities 23 Accounting Research Method
3bsais B Delos Reyesmarisse Module Activities 23 Accounting Research Method
TOPIC
“The Impact of Accounting Information System and Innovation of small-sized enterprise”
The impact of AIS on the Innovation of Small Sized Enterprises
The independent variable of this study is the impact of Accounting Information System to employees
with the following indicators: information acquisition refers to the task of capturing all relevant
information about how things are currently done and information dissemination refers on transferring
the information or information from one to another (Fung, 2014) r. The dependent variable of this
study is the innovation of small-sized enterprises with the following indicators: product and service
(technical) innovation refers to the companies passing of knowledge that reach the expectation of
their customers; process (administrative) innovation refers to creation of a new organizational that
supports the better creation of products and services and innovativeness (innovative culture) refers to
the skills and imagination to create new things a surprising new product from a company (Dayaram,
2014).
IMPACT OF INNOVATION OF
ACCOUNTING SMALL SIZED-
INFORMATION ENTERPRISES
SYSTEM
Product and
Information Service
Acquisition, (Technical)
Innovation,
Information Process
Dissemination, (Administrative)
Innovation,
Innovativeness
(Innovative
Culture),
3. Present literature of that variables.
Innovation of small-sized enterprises ( Wala ang indicator na innovativeness. You may use
the four types of innovation as your indicator so that you’ll have a very reliable variable )
A broad, complex and subject to different interpretations within the different strands,
researchers tend to focus on how organizations develop new ideas for problem solving and
organizational renewal. It also seeks to identify and scrutinized the structural characteristics that
impact on organizational innovation. The design literature focuses predominantly on the link between
structural forms and propensity of an organization to innovate this strand (Demanpou & Wolfe, 1994).
Belline (2003) according to him technology and innovation advisory services are services provide
service directly to the specialist to small and medium- size enterprises (SMES). Supports and
improves the business operations, productivity, efficiency, production, quality, waste reduction,
information technology and logistics. Increasingly, services also focus on innovation in design,
products and services, and business models. Not all companies adopt an innovation mode based on
research and development within their structures defined according to Frascati Manual as “systematic
and creative activities, initiated to increase the volume of knowledge”
Ford (2008) defines innovation as the change of a product to another. It is the improvement of
an equipment or a machine. It is making new product to attract a new consumer. Organizations
produced new things that the reach the demand of the consumers and to improve the performance of
each organization that can help reach their high sales.
According to Drucker (2002) innovation as a specific function of entrepreneurship by which the
entrepreneur creates or makes new wealth. Producing resources or endows existing resources with
enhanced potential for creating wealth. He also stated that complexity of innovations varies in range
from minor changes to existing products, process or services to breakthrough products and to
processes or services that introduce first time features or exceptional performance.
Additionally, Craig (2008) once stated that innovation has a degree of complexity which may
come in different forms such as products, services and processes with a face of newness and
improvement. However, the term “new” or improved has a degree of subjectivity in the notion of
innovation. It may be new to one firm is not necessarily new to another and in this manner, it is
possible that the innovation has two different firms and it is not identical.
The Organisation for Economic Co-operation and Development (OECD) (2005) defined
innovation as the implementation of a new or significantly improved product (good or service), or
process, a new marketing method, or a new organisational method in business practices, workplace
organisation or external relations. The OCED identified four types of innovation: product, process,
marketing and organisational. The definition of innovation put forwarded by the Organisation for
Economic Co-operation and Development (OECD) is widely used in measuring and interpreting the
innovative initiatives, particularly in the OECD countries.
REFERENCES 5
Burmes, B., (2003). Organizational learning: The new management paradigm.
Management Decision.
Drucker, P.F. (2002). The discipline of Innovation. Harvard Business Review.
Marsick, V.J. (2002). Facilitating the learning organization Making Learning Count
Sparrow, (2002). Managing resources: Linking unique resources management and wealth creation in
Family firms. Entrepreneurship Theory and Practice.
Chirico, F.& Salvato, C. (2008). Knowledge Integration and Dynamic Organizational
Adaptation in Family Firms. Family Business Review.
Fross & Senge (2000). More critical comments on knowledge ~ based theories of the firm.
Organization Science.
Wang, C.L. (2008). Entrepreneurial orientation, learning, orientation, and firm performance.
Entrepreneurship Theory and Practice.
Williams, C. (1993). Transfer in Context: Replication and Adaptation in knowledge
transfer relationships. Strategic Management Journal.
Winter, S. (1982). Deliberate learning and the evolution of dynamic capabilities.
Organization Science.
Wolfe, R.A (1994). Organizational innovation: Review, critique and suggested research.
Journal of Management Studies
employees of Davao Sugar Central Corporation (DASUCECO) in the municipality of Hagonoy, Davao
del Sur.
5.Sampling Frame 3
Must be the employees of Davao Sugar Central Corporation and must work at specific setting
Active
6. Sample Size 10
Wherein, the usual level of confidence used is 95% which gives you a Z score of 1.96.
And the Estimated Portion of Respondents is 75%
7.Sampling Technique 5
Convenience sampling was used in the selection of the respondents, and the respondents were
the employees of Davao Sugar Central Corporation (DASUCECO) in the municipality of Hagonoy,
Davao del Sur, are the respondents who will be find in Hagonoy, Davao del Sur.
I chose this Convenience sampling, because I believed that this sampling technique is very
appropriate to used, especially in our situation right now, and I will be easy for me cause, it only need
to recruit participants who are easily accessible and convenient. Often times this may include utilizing
location and resources that make participant recruitment convenient. Participants can recruit other