A Comparative Study on the Impact of Using

Manual Accounting and the Adoption of

Computerized Accounting System to the
Financial Reporting of Small and Medium
Enterprises (SMEs) in Navotas City

Researchers:
Alcaraz
Atendido
Bulan
Dorado
Malabuyo
Morasa
Patani
 Chapter 1
The Problem and Its
Background
Background of the Study
• 99.6% registered businesses in the Philippines
are composed of SMEs
• Technologies and information must be improve
• Business needs an accounting system that can
increased speed, storage, and capacity.
• 46.15% of manual accounting users have no
intention to shift to CAS it is because of the
expenses (Arcega, et al.).
Statement of the Problem
 This study seeks to assess the impact of using manual and
computerized accounting systems to SMEs. Specifically, it will seek
to answer the following questions:
1. What is the impact of using manual and computerized accounting
system to SMEs?
2. What is the level of performance performance of the business in
using the accounting system?
3. What are the problems encountered by SMEs in using the system?
4. Do manual users have intentions to adopt the use of accounting
software?
5. What were the cost-benefits made since the movement to
computerized accounting system?
6. What are the financial and non-financial benefits in using accounting
software?
7. What are the factors need to consider before choosing a software
package?
Significance of the Study
The findings and results in the study
could provide information to the following:
 Accounting Staffs
 Business Owners
 SME Businesses (especially the manual users).
 The Researchers
 Future Researchers
Scope and Limitations
 The chosen participants are SMEs in Navotas City.
 Performance level of SMEs in using their accounting
system
 The problems they encountered during the use of
system
 Cost benefits made since the adoption of using CAS
 The financial and non-financial benefits of adopting the
CAS
 The factors to be considered before choosing a
software package and recommendations as a solution to
the problems
Conceptual Framework
 Chapter 3
Methodology
Research Design
 This study will be using a descriptive
survey research design
 The design was chosen to determine
the performance of using
computerized and non-computerized
accounting system to SMEs on
Navotas City.
Research Locale
The researchers will conduct the
study in Navotas City because the
SMEs that operates in the area can
help in this study to gather
information about the impact of
manual and computerized accounting
system on SMEs.