P O LY T E C H N I C U N I V E R S I T Y O F T H E P H I L I P P I N E S

Impact of Good Accounting System in Micro Businesses in Lower Mariveles,

Bataan 2023 - 2024

BSMA 4-1

A.Y. 2023 - 2024

MEMBERS:

Cota, Majid

Gacusan, Shaina

Gamueda, Cyrene

Ilao, Honey Grace

Veloria, Ruby Dianne

Zarcilla, Joyce Eden

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Chapter 2

REVIEW OF RELATED LITERATURE

This chapter presents the related literature and studies, theoretical framework,

and conceptual framework.

Related Studies

TECHNICAL CONTEXT

Software. An accounting system is an organized set of manual and

computerized accounting methods, procedures, and controls established to gather,

record, classify, analyze, summarize, interpret, and present accurate and timely

financial data for management decisions. Every organization must operate an

accounting system due to the fact that it is generally recommended for companies to

report on its financial position to the stakeholders for better decision-making and

other policy implementations.

Whether manual or computerized, accounting in itself is known to have a cycle

that includes the following steps: journalizing the transactions; posting them to ledger

accounts; preparing a trial balance; making adjustment entries; preparing adjusted to

end-of-period trial balance; preparing financial statements and appropriate

disclosures; journalizing and posting the closing entries; and preparing after-closing

trial balance (Weber 2011). From the first look of the accounting cycle, it is not very

difficult and it is so indeed, but when there are thousands or millions of transactions

to be handled, the situation dramatically changes. Lots of transactions that must be

processed in the accounting cycle make this process routine and even a little mistake

or inaccuracy can cause all the cycle from the very beginning to fail which will

therefore require extra effort to find and correct the mistake.

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Waburoko (2001) defines a computer as a general purpose machine, which

can receive, store, manipulate and output information. It is therefore agreeable that a

computer is an electronic device that operates and runs under the control of

instructions or commands stored in its own memory unit, accepts data through input,

stores it, processes the data and produces output. Computerized accounting is

defined by Wood & Sangster (2005) as a total suit of components that together

comprises all inputs, storage, transactions, processing, collecting and reporting of

financial transaction data. Individuals and companies both big and small manage

their money and assets one way or another. They hire accountants to help them carry

out the mathematical requirements of accounting and balancing their books. Before

the introduction of information technology into accounting, these accounting protocols

were performed manually.

Today many accountants and non-accountants like to use computer software

to perform these duties. Whereas manual accounting is very detailed since

accountants must carefully enter information into physical books, computerized

accounting uses software programs designed from traditional manual accounting

systems and involves the use of computers, spreadsheets and programs designed to

record and report financial information electronically (Osmond 2011).

Meigs, Meigs & Meigs (1998) posits that a computerized accounting system is

a system that uses computers to input, process, store and output accounting

information for financial reports. He adds that an accounting system records all

transactions that routinely deal with events that affect the financial position and

performance of an entity. Marivic (2009) described a computerized accounting

system as a method or scheme by which financial information on business

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transactions are recorded, organised, summarized, analysed, interpreted and

communicated to stakeholders through the use of computers and computer based

systems such as accounting packages. He emphasised that it's a mechanized

process of facilitating financial information inflows as well as the automation of

accounting tasks such as database recording and report generation.

A computer-based accounting system processes data in basically the same

manner as does a manual system. Transactions are initially recorded manually on

sources documents, the data from these source documents are then key-punched

into punched cards, which can be read by the computer. The computer process the

information and performs such routine tasks as printing journals, posting to ledger

accounts, determining account balances and printing financial statements and other

reports.

Hardware. The unified theory of acceptance and use of technology (UTAUT)

model grounded this study. Venkatesh, Morris, Davis, and Davis (2003) developed

the theory to explain user indentations to adopt and use technology or technology

systems and subsequent user behavior. In this context, the user is a company

employee or business owner. The foundation of UTAUT began with the technology

acceptance model developed by Davis (1989) as the core of his doctoral dissertation.

In the original model, Davis sought to determine how users come to accept

technology through the concepts of perceived ease of use and perceived usefulness

(Davis, 1989).

There are a number of literature studies identified that highlighted the

importance of the use of ICT or accounting software in SMEs. Ibrahim et al. (2020)

and Jinga et al. (2010) mentioned that AISs are helpful for recording accounting

transactions, analyzing, monitoring and analyzing financial statements of any

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company. AISs also help to prepare documents necessary for taxation purpose and

generate information that support many other organizational tasks.

Bashorun et al. (2020) highlighted that prior to the emergence of personal

computers, companies used only manual approaches for recording accounting

transactions which result in lack of fair financial data. Araya-Leandro et al. (2020) and

Azih (2018) noted that manual accounting systems consist of accounting ledgers

prepared using paper, typewriters and calculators.

Another view of Tychalas and Karatza (2020) and Arcega et al. (2015) was

that by using computerized accounting system, the respondents tend to complete

their jobs successfully, and it also enhances their quantity and quality of work.

Meanwhile, in employing the manual or traditional way of accounting system, the

interviewees claimed that although they are able to complete their job accurately,

launching a computerized accounting system is more convenient (Xu, 2020).

Ashrafi and Murtaza (2008) in their study provided that only a very a smaller

number of SMEs in Oman are aware of the available accounting software and its

adoption. Further, most SMEs outsource majority of their accounting services. Most

of the SMEs lack internal capabilities, are unable to bear high implementation cost of

IT in business and lack information about appropriate IT solutions and

implementation, which were some of the main restrictions in adopting IT.

Jimoh et al. (2020) and Amahalu et al. (2017) expressed their view that the

usage of computerized accounting system has shown a marginal increase in

profitability of banks compared with when banks were using manual system of

accounting.

Hassan (2020), Ahmed et al. (2020) and Rahman et al. (2015) emphasized

that by using accounting software technology, SMEs can reduce their operating cost

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drastically and increase profitability marginally, thereby achieving competitive

advantages. They suggested that the knowledge of Excel should be included in

university accounting programs, since Excel is the most frequently utilized software /

tool by majority SMEs.

Anderson et al. (2020), Thottoli (2020) and Lee et al. (2018) found that the use

of Excel in accounting areas such as audit, tax, advisory and corporate is considered

as important by majority of small organizations. In addition, accounting / ERP

software, Adobe Acrobat, PowerPoint and the FASB Codification were recognized as

often employed across various accounting areas and practical knowledge levels.

Organizational Context

People. According to Kasmir (2016), financial reports are reports that show the

company's current financial condition in a certain period. Financial reports are helpful

in controlling company activities. Financial statements are used as a financial

summary of a company. Management will have reliable resources for making a

decision for the company. Therefore, financial statements are useful for the

management to observe and analyze the financial performance of the business

before making decisions.

According to Auken, H. (2013), the frequency of financial statements

preparation in SMEs is directly associated with decision-making and inversely

associated with owners' confidence in the reliability of financial statements. Financial

statements offer valuable information that ought to be utilized to inform decisions.

The owner is one of the users of financial statements to make decisions for the

business. Therefore, preparation of financial statements is essential for the owner of

the business in making decisions.

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The purpose of financial reports based on SAK EMKM is to provide

information on the financial position and performance of an entity that is useful for

users of financial statements in making economic decisions. Users of financial

statements include resource providers for entities, such as creditors and investors. In

addition, financial reports also aim to show management's accountability for the

resources that have been entrusted to him (IAI, 2016: 3). These users are the people

who have an important role in the organization and are concerned with the financial

performance of the organization. Therefore, in the preparation of financial statements,

users are one of the factors that must be involved and considered since they will use

it in order to understand and analyze the financial performance of the company

before they provide resources.

Boockholdt (1999) mentioned that competency is derived from user knowledge

and skills to perform a given job. As the users’ competence is prime importance in

using suitable information systems for organization (Xu, 2009), both user knowledge

and expertise brings to enhance improved output (Laudon and Laudon, 2012).

Further, Mahdavian et a. (2016) categorized the user skills into three key

dimensions: Technical skill, human skill and conceptual skill in IS application. In

addition to this, user knowledge was mainly categories into two areas: User

knowledge and experience in a term to AIS (Komala, 2012). Ismail (2009) referred

knowledge in AIS consist of knowledge in word processing, spreadsheet, database,

accounting, e-mail, the internet and computer application programs.

Ballantine et al. (1998) stated that companies having a lack of skilled

employees lead to failure or absence of AIS strategies and business. Ismail and King

(2007) claimed that managers who are lack of understanding on accounting

information constrain from aligning AIS capacity with AIS requirements. In addition to

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this, Marriot and Marriot (2000) stated that lack of knowledge in finance among

managers leads ineffective to AIS implementation.

Procedure. Accounting roles such as general ledger, accounts receivable,

accounts payable, and payroll are common sources of accounting information in all

businesses (Yaacob, 2010). Accounting is in charge of analyzing and monitoring a

firm's financial condition, preparing tax documents, and providing information to

support the main organizational functions such as production, marketing, human

resource management, and strategic planning (Amidu et al., 2011).

Bookkeeping, purchasing and supply, bargaining, determining labor costs,

simple budgeting, keeping accurate receipts, sales records skills in keeping reliable

records, sourcing for market outlets, work in progress records, credit purchases,

invoices, cheque payments, as well as keeping customers' records and goods

inventory are all involved in accounting (Abuka & Ekwe, 2014). Other accounting

skills include good credit facility practices, cash payment receipts, cash sales, and

prudent financial and working capital management (Abuka & Ekwe, 2014; Bushman,

Chen, Engel, & Smith, 2004).

Accounting not only provides the owner with the complete information to make

proper business decisions based on the financial health of the company, but it also

allows for the measurement of the company's performance. Without the proper

accounting practices and procedures, businesses may face financial ruin.

Data. The findings of Rahamon and Adejare's (2014) research study on the

Impact of Accounting Records Keeping indicate a significant positive correlation

between small business performance and accounting record keeping. Maintaining

accurate accounting records is crucial for decision-making, which inevitably impacts

the success of small businesses. It is advised that small business owners and

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managers adopt appropriate bookkeeping procedures for their accounting records in

order to achieve optimal financial results.

Ademola et al. (2012) assert that maintaining records is crucial to managing a

firm. In order to prepare financial accounts, records must be identified, categorised,

stored, protected, received, sent, retained, and disposed of. In addition, he

mentioned that in order to maintain records, policies, systems, processes, operations,

and staff are needed. Maintaining records is essential to managing the knowledge

required for successful corporate operations. Knowledge capture, utilisation, and

preservation are issues that modern organisations face.

According to Laughlin and Grey (1999), the main goals of establishing an

effective record management system are as follows: control the growth and creation

of records to lower operating costs improve efficiency and productivity assimilate new

records management technologies and guarantee regulatory compliance.

Additionally, the majority of SME owners in Zimbabwe lacked accounting

expertise and the financial means to engage an accountant, according to a 2011

study by Maseko and Manyani. Additionally, according to the Lightspeed (2021) poll,

47% of small business owners detest the expense of bookkeeping. Schaefer (2020)

stated that the primary cause of small business failure is inadequate management.

This demonstrates unequivocally that accurate bookkeeping is necessary for small

businesses to expand and finally succeed.

A 2014 study by Chelimo and Sopia found that small businesses can

experience increased profitability and business growth when they use bookkeeping

effectively. They also pointed out that there is a direct correlation between the

bookkeeping, growth, and profitability of SMEs. Inaccurate payroll processing, tax

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fines, incapacity to raise capital, and impairing decision-making for the company are

all consequences of poor bookkeeping practices.

According to Micabalo et al. (2022), bookkeeping procedures and the

prosperity of micro and small enterprises are significantly correlated. It was

discovered that keeping track of sales and buy transactions, as well as cash journal

reports, enables micro and small businesses to effectively manage their cash flow,

which improves their overall performance.

Internal Controls. Performance is a general economic indicator reflecting the

efficiency of resource usage such as material, human, and capital resources to get

the organizational results. In general, performance is obtained by valuing of input and

output of a business in a given period. The performance of SMEs is evaluated by the

contributions to the related parties such as owners, customers, public, and

government (Aminu & Shari, 2015).

Trinh and Thanh (2017) showed that the performance of SMEs was inferior in

comparison with large enterprises in terms of labor utilization and portability. And

SMEs’ performance, generally, are reflected mainly through financial indicators.

There are several indicators for measuring performance, in which, ROA (return on

assets) or ROI (return on investment) are used frequently in many studies (Kamau,

2016; Nyakundi et al., 2014; Maelah & Yadzid, 2018).

An SME usually used a performance measurement system to measure and

monitor its performance systematically. In general, both financial and non-financial

indicators have been integrated into the performance measurement system, in which

ROA has been the most commonly used indicator to measure the performance of

SMEs in India and Germany (Sharma et al., 2005; Brem et al., 2008).

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SMEs have been classified into micro, small and medium-sized enterprises

(Vietnamese Government, 2018). SMEs have a simple organizational structure, in

which management tasks are integrated to optimize the use of resources. The

investment capital of SMEs is relatively low and their production processes that

create products and services are generally simple. Thus, the management structures

of SMEs are flexible to change. In practice, SMEs’ competitive advantages are as

strong as large companies in many industries. Despite differences in organizational

structures of SMEs and large companies, the internal control system of SMEs

generally includes all components which are control environment, risk assessment,

control activities, information and communication systems, and monitoring activities.

In smaller entities, functions of the internal control system emphasize on cost-

effectiveness, management override, monitoring activities, information technology,

and board of directors (COSO, 2012).

In reality, SMEs shall establish a sound internal control to protect their assets

and eliminate risks as well (Jiang & Li, 2010). Internal control helps to prevent fraud

in SMEs. In other words, internal control provides a reasonable assurance to meet

SMEs’ objectives. Internal control in SMEs showed its importance since it played a

significant role in SMEs’ operations (Uzun, 2011).

Internal control plays a supporting role to assist organizations to reach their

performance goals. A sound and effective internal control helps to improve corporate

governance and eliminate risks in organizations (Shanmugam et al., 2012). IFAC

indicated that possessing an effective internal control creates competitive advantages

for business (IFAC, 2012) or sustains business growth (Wang & Ding, 2019). In

relation to internal control, an internal audit is crucial in most effective internal control

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systems to enhance the reliability of the reports and the responsibility of preparers

and managers (Jensen, 2005).

Internal control has proved to have a significant role in the operations of SMEs

(Kamau, 2016). The internal control system in an organization is designed to provide

a reasonable assurance tool to reach SME’s objectives. SME’s objectives include

operational effectiveness and efficiency, reporting reliability, and compliance with laws

and regulations (COSO, 2012). Internal control has played an important role to raise

SMEs’ performance (Shanmugam et al., 2012). Therefore, internal control has been a

sound and effective tool that has helped to improve corporate governance, to gain

goals, and to eliminate risks (Kamau, 2016).

IFAC (2012) showed that internal control created competitive advantages

since a company that has a sound internal control system would have a higher

capability to cope with business risks. Internal control, generally, includes control

environment, risk assessment, control activities, information and communication

systems, and monitoring activities (COSO, 2012), while SME’s performance was

mainly influenced by monitoring activities, information and communication systems as

indicated by (Kamau, 2016). The components of internal control certainly have

impacts on financial and operational performance.

Most studies on the relationship between internal control and performance

have focused on financial or operational performance (Adegboyegun et al., 2020;

Nyakundi et al., 2014; Odek & Okoth, 2019). Several scholars have examined the

impact of internal control on performance (Shanmugam et al., 2012; Kamau, 2016)

and have attested to the influence of elements of internal control on performance.

The study in Malaysia indicated that SMEs should enhance awareness of internal

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control (Shanmugam et al., 2012). These arguments lead to a conclusion that internal

control, in general, has a signicant impact on SMEs’ performance.

Theoretical Framework

The accounting system is one of the most important foundations for the

success of any company, as its correct and efficient application contributes to the

company's economic efficiency, reduces excess costs, and reduces the risks that the

company may face. (Kamal, 2015).

As a result, the accounting system's development coincided with the

continuous development of corporate management, and the emergence and rapid

development of information technologies had a significant impact on the company's

accounting system and its efficiency. (Cavalluzzo and Ittner, 2003).

Hatteu (2012) asserts that the accounting system offers data for small

business decision-making. Hatteu emphasized the significance of comprehending

accounting equations and the appropriate entry system to utilize. According to

Hatteu, an accounting system needs to be simple to use, accurate, timely, consistent,

comprehensible, trustworthy, and comprehensive.

In this paper, accounting system is divided into two (2) context: Technical

Context and Organizational Context, wherein under the technical context, there are

two (2) variables: software and hardware, in organizational context, there are four (4)

variables: People, Procedure, Data, and Internal Controls. This is in line with the TOE

framework used in the research study of Lutfi., et al. (2022) Influence of Digital

Accounting System Usage on SMEs Performance.

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Software - software used in the business

Technical accounting system
Context Hardware - hardware used in the business
accounting system

People - people/expertise involve in record

keeping and managing the business
accounting system
Organizational Procedure - practices use in accounting
Context system
Data - supporting data use in record keeping
Internal Controls - security of data

Figure 1. Accounting System Framework

Conceptual Framework

The conceptual framework discusses the flow of the research study. Input,

Process, and Output (IPO) model is used to understand the position of the project

and serves as a guide in conducting the research.

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INPUT PROCESS OUTPUT

- Assessed
- Data Level of
1. Profile of the Gathering Effectiveness
Respondents through Survey on Impact of
- Name of Business Questionnaire Good
Accounting
- Annual Income Systme in Micro
- Statistical
- Number of years in Treatment of Businesses in
operation Gathered Data Lower
- Business capacity Analysis and Mariveles,
Interpretation of Bataan
Data
2. Level of
Effectiveness on the - Assessment of
Aspects of Impact on Level of
a Good Accounting Effectiveness
systmen in Micro on Impact of
Businesses in Lower Good
Mariveles, Bataan Accounting
- Technical Context System in Micro
Businesses in
- Organizational Lower
Context Mariveles,
Bataan

Figure 2. Research Paradigm

The figure 2 shown illustrates the Input, Process, Output (IPO) model as a

conceptual framework of the study.

The first box contains inputs which are variables responsible for bringing the

good accounting system’s assessed level of effectiveness in micro businesses in

Lower Mariveles, Bataan. It defines the profile of the respondents in terms of its

name, annual income, number of years in operations, and its business capacity. It

also includes the aspects of a good accounting system which are under the

organizational and technological context.

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The second box refers to the process of a good accounting system’s assessed

level of effectiveness in micro businesses in Lower Mariveles, Bataan including the

presentation, analysis, and interpretation of data gathered through the survey

questionnaires.

The third box indicates the expected output of the study on the respondents’

assessment of the level of effectiveness on the impact of a good accounting system

in micro businesses in Lower Mariveles, Bataan.

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