Impact Of Computer Technology In Accounting System And Its Effects On Employment

Background Information

Discuss about the Impact of Computer Technology in Accounting System and Its Effects on Employment.

Accounting is the system an organization uses to measure its financial performance by recording and grouping all the transactions such as assets, liabilities, purchases, and sales in accordance to the accepted standard layouts (Zimmerman and Yahya-Zadeh, 2011). It assists in assessing a firm’s past performance, current condition, and future expectations.  Accounting can formally be defined as the art of recording, classifying, and summarizing essential transactions and activities which are to some extent monetary and inferring the outcomes thereof (Weygandt et al., 2010). Technological advancements have led to the transformation of most of the companies in professional services sectors, especially those in the public accounting sector. The significant changes include the automation of audit tasks through the use of audit software which has replaced IT for labor and transformed the framework of audit groups (Cordella and Iannacci, 2010).

Business operations have generally been transformed by computers, the internet, wireless, servers and individual technical devices. The software packages have also advanced the conventional business activities. The general paper ledgers and accounting records have been automated through the use of accounting software. Information technology has brought critical advantages for accounting departments. The lead time required by the accountants to prepare and present financial information to the executive and shareholders has been reduced through the IT networks and computer systems. Additionally, it has enhanced the general efficiency and accuracy of the submitted information. The most significant impact of IT on accounting is the ability of firms to cultivate and use computerized systems to trail and note financial transactions. Manual spreadsheets, paper ledgers, financial statements in hard copy have all been transformed into computer systems that can show personal sales and financial reports.

Amcor is a global leader in developing and producing the best quality, ethical packaging for multiple types of food, beverage, pharmacological, and other products. The organization has 35,000 employees distributed in 43 countries. Samuel Ramsden founded Armco in the 1860s. The company. Armco has an ultra-modern and functional electronic data processing center in Melbourne city which houses and processes most of the firms’ data. Other computer terminals are located in each subsidiary. The organization has automated almost all of its operations. More specifically, the accounting system of the company is fully automated, for example, the accounts receivable, all ledgers and inventory. There is a payroll system for all the employees in the Amcor Company in Melbourne city which is computerized. Computer application has also been used in inventory, billing, and registration of shares (Amcor, no date).

Amcor Company

For clarity, orderliness and useful flow, reading and understanding of the research project, this study have been structured and sectioned into four chapters with each addressing specific elements of the topic under investigation. The first chapter comprises of the project proposal and background information regarding the research. It includes the overall introduction and background knowledge of the study, and overview of the client organization. Chapter two involves the research problem, research objectives, and research questions. Section three provides a review of literature relevant to the study topic with the aim of placing the study within existing studies and searches existing knowledge in the area of study. Chapter four presents a detailed plan of research methodology and design. The chapter shows the type of research and research approach to be undertaken in the actual research. It also describes the type of data to be used and the procedure of data collection. The proposed sample, sampling frame, methods and approach to be used in addition to the characteristics of the sample and its size are all included in chapter three. The chapter also informs on the data analysis technique and any ethical issues associated with the proposed study.

Organizations in almost all industries have adopted information technology in most of their operations, and the advantages associated with it are undoubted. Generally, there is more efficient and effectiveness in business operations and customer management leading to increased productivity as a result of the integration of information technology (Bayo-Moriones et al., 2013; Abubakar and Tasmin, 2012). The service sector, which is one of the driving force in the economy of Australia, appears to have been left behind in the exploration of IT operations. Most of the existing studies have focused on the impact of IT on the banking industry (Osabuohien, 2008; Aduda and Kingoo, 2012), and on accounting system (Ghasemi et al., 2011; Kim et al., 2009). But very few studies have assessed the impact of computer technology on accounting system in connection with its effect on employment in the Australian context. This, therefore, makes-up a research gap, and it is the objective of this study to fill it. Thus, this research seeks to ascertain the impact of computer technology on the accounting system and its effect on employee engagement using Amcor in Melbourne city, Australia as a case study.

The general objective of this research is to ascertain the impact of computer technology on the accounting system and its effect on employment of Amcor Company in Melbourne, Australia.

Structure of the Proposal

The specific objectives include:

1. To examine the impact of computer technology on Accounting System.
2. To explore the impact of computer technology on employment in the field of accounting.
3. To identify the factors limiting the use of technology in the accounting field

The general research question for this study is: what is the impact of computer technology on accounting system and its effect on employment?

The specific research questions are:

1. What is the impact of computer technology on Accounting System?
2. What are the factors limiting the use of technology in accounting field?
3. What is the impact of computer technology on employment in the field of accounting

The study conducted a literature review relevant to computer technology, accounting system, and its effect on employment. Various empirical literature sources and theories were reviewed. A theoretical and conceptual framework was also provided.

IT is the part of technology management and includes some areas that partly include things like processes, computer software, computer hardware, data constructs and programming languages. In other words, IT is anything that extracts data, facts or supposed knowledge in a visual format, through any multimedia. Schwalbe (2015) defines IT as a broad term that includes the procurement, processing, storage, and distribution of information. It is the application of computers and communication technology in the handling of data, the flow of information from the level of generation utilization. According to Buntin et al. (2011) information technology covers the hardware and software items, information system processes and administration practices, IT regulation structures, and the workforce skills necessary for the use, development, and management of these products and processes to produce the vital information. Holtshouse (2013) defined IT has computer software and hardware solutions that assist the administration, activities, and procedures in organizations. Hence, all the above definitions show that information technology is a generic term with various meanings depending on the context of the application.

A computer is an electronic device that can store and process information based on the combination of instructions. Computer technology is an element of IT defined as the practice of formulating and making and programming computers. The use of equipment across all sectors is generally associated with accuracy, precision and data efficiency (Rajaraman, 2018).

Computers, internet, software including individual digital items have transformed the manner of business operations. The advancement in technology also enhanced the accounting field. Because accounting system encompasses business information, any improvement in this sector will positively influence the entire accounting sector (Hurt and Zhen, 2008).

Abadi et al. (2013) observe that the adoption of information technology resources enables organizations to achieve and retain a competitive edge over other competitors. IT can be applied in the production of new and enhanced products which will differentiate them from those currently in the market. The adoption of information technology reduces costs while offering solutions in business. Coman and Coman (2016) found out that organizations that have adopted IT in their accounting systems benefit from efficiency in customer relationships makes the work of employees manageable thus increasing their job satisfaction.

Research Problem And Research Objectives

Accounting software is an application that tracks and processes accounting operations with efficient components like accounts payable, payroll, accounts receivable, etc. An empirical study by Urquía Grande et al. (2011) on Spanish SMEs revealed that accounting software programs replaced the manual operations and enabled data centralization. Thus increasing accessibility to information and quick generation of reports.

Information technology is broadly applied in accounting security. Sajady et al. (2012) found out that Passwords and identifications provide a reliable control in accessing private information concerning financial transactions of the company. This dramatically enhances security by replacing the use of papers with computer programs to store confidential information. Accounting information can be encrypted only to allow authorized access.

Any system is primarily gauged on the basis of its efficiency (Lim, 2013). Efficiency implies attaining the best attainable outcomes while using minimal resources. With regard to the accounting system, efficiency is enhanced through streamlined workflow systems, shared storage and joint work (Klovien? and Gimzauskiene, 2015). This also enables the staff to accomplish multiple tasks within a shorter time. Information technology can also be used in automation of daily duties so as to make it easy to analyze data and access it from a central place.

Speed is the trademark of IT. According to Ghasemi and Shafeiepour (2011), the use of numerous technologies leads to faster processes and outcomes. The integration of information technology has enabled the performance of several calculations within seconds, thus speeding up of the generation of information by the system

Computer technology aid in computations. The accounting process is very comprehensive and therefore meticulous recording and reporting are highly esteemed. Computer technology minimizes the likelihood of experiencing computational errors which is rampant in the manual system (Ghasemi and Shafeiepour, 2011).

Owing to improved speed and accuracy in the processing of information, it is possible to promptly produce and submit financial reports to internal and external stakeholders. The external shareholders can make use of the reports to evaluate the condition of the enterprise (Au and Kauffman, 2008). The management which makes up the internal users can use this improvement to make economic decisions. Lu and Ramamurthy (2011) found out that most multiple organizations that have adopted computer technology attribute it to work simplification, allowing the management and other staff to access financial reports on time.

The accounting fraternity seriously requires flexible technology. Güney (2014) opines that the accounting system should have an inherent feature of adapting to the dynamic business activities. The adoption of computer technology into the accounting system generates flexibility to accommodate the variations. Additionally, computer technology allows the upgrading of the accounting system as the volume of business transactions increases.

Research Problem

The emerging computer technologies have also been exploited by the accountancy profession to assist them to accomplish their tasks more accurately and efficiently.

The accounting profession has explored the mobile technologies to deliver productivity and efficiency to their consumers, bring business closer to their customers and to get connected with them at all times in and out of office (Terzi, 2016). Khan and Ismail (2012) note that the accounting profession in various organizations has also developed their mobile applications to provide instant feedback and communication to colleagues within and in other subsidiaries and customers. This has led to faster and more lined workforce in the world.

Phang and Foong (2010) examined professional accountants in Malaysia and found out that the employees in the accounting profession have also exploited the use of cloud technology to maintain their availability online. The cloud technology such as computers and data storage have allowed access to unlimited resources without any additional expenses to be incurred. As a result employee in the accounting profession can easily access and share information with their colleagues within and without the institution. This has also reduced the need for physical space and start-up costs needed for manual sharing of information.

Computer technology has also transformed the accountancy employment sector by reshaping the lives of accountants through social collaboration because of the opportunities technology has created (Gatautis, 2008). Accounting professionals are using crowdsourcing to speed up and enhance product and service development. On the other hand, crowdfunding is linking start-ups and projects with financial resources. Some organizations make financial disclosures to their investors through social media developed by the organization. Social tools have also been incorporated into business transactions to maintain on spot communication with clients and other employees in the accounting profession. These computer technology innovations have enhanced communication which is key in accounting and minimized the traditional communication barriers Khan and Ismail (2012).

Since Computer technology has led to the centralization of data, accountants can use big data technology to manage data complexity and to improve their understanding of the economic conditions which will facilitate planning and risk avoidance (Chen, Chiang, and Storey, 2012). Warren et al. (2015) suggest that accountants need to be equipped with the ability to manage data on the business operation to enable them to make decisions that will lead to competitive advantage.

Employees in the accounting profession are traditionally known for remitting salaries and making or receiving payments in any organization. Computer technology has made this work easy for them through the introduction of various payment system such as the introduction of e-commerce into different payment options (Dahlberg et al., 2008). Chen et al. (2012) on the effect of ERP on account’s work observe that e-banking, pre-paid smart cards, electronic wallets, etc. has improved transparency levels in financial transactions thus making it easy for business experts to track the flow of money. This further simplifies the process of reconciliation thus saving money and time.

Research Objective

Accountants mostly handle money which is a risky business, and any human error which leads to loss is accounted for by the accountant. However, through computer technology, various tools have been introduced to manage cybersecurity and to protect against any deliberate attacks and unintentional loss of financial data that is confidential (Grabski, Leech, and Schmidt, 2011). Through the use of audit software, accountants can be sure on controls and policies to oversee data privacy and security. Additionally, technology has enabled continuous monitoring and updating of accounting systems to protect and minimize risks and associated costs (Kotb and Roberts, 2011).

The academic literature contains several models that try to ascertain the factors that determine the adoption of ICT. The scope of this study is only limited to the Technology, organization, environment (TOE) model by Tornatzky and Fleischer (Cited in Baker, 2012) because it is one of the most widely used in the empirical studies of the adoption of ICTs Chan, Chong, and Zhou, 2012; Ramdani et al., 2013). Additionally, the TOE model considers the changes of technological innovation involving people, organizations and government policies (Mello, 2012).

Rodríguez-Ardura et al. (2010) opine that the adoption of technology is reliant on the availability of skilled experts. This implies that the availability of individuals with established knowledge of the technology to be introduced will foster its implementation because they will enable better integration of the different module relevant to the application. The availability of professionals in IT will improve compliance and processes in the accounting system. Therefore, an absence of skilled employees on technological matters will limit the use of technology in accounting (Henderson et al., 2012; Rodríguez-Ardura et al., 2010).

According to Pitassi et al. (2014), the absence of an already established and related IT infrastructure will limit the use of technology. Moreover, the adoption of technology in an organization will depend on the perceived rewards such as cost reduction (Rahayu and Day, 2015), better quality, low risk (Lim, 2013), reduced volume of work (Alam and Noor, 2009) among others. If the expected benefits are not convincingly enough, then the implementation of IT may not be successful. The lack of support of senior management will also limit the adoption of IT.

The absence of market pressures from the competitive companies may limit the adoption of technology especially in organizations that are reluctant to innovate (Oliveira and Martins, 2010). Furthermore, the adoption of technology can be dependent on the government regulations which may limit business automation to specific business operations (Rodriguez-Ardura et al., 2010). Alam and Noor (2009) observe that lack of governmental support through its various institutions may limit technological transformations.

Research Question

Source: Tornatzky and Fleischer (1990)

This chapter provides a detailed explanation of the proposed research methodology that will be followed in the actual survey. It outlines the research design, study population under investigation, sampling design and sample size, data collection methods and procedures, data analysis and presentation.

The study will adopt a descriptive survey. This research design will be most appropriate because the primary aim is to examine the impact of computer technology on accounting system and its effect on employment on Armco Company by gathering opinions and facts from the company. This study will also adopt a mixed approach (qualitative and quantitative approaches) to collect data from a cross section of the target population (Maxwell, 2012). A case study method was applied to acquire a comprehensive insight (Taylor et al., 2015) and to be able to examine the impact of computer technology on accounting system and its effect on employment.

The target population for this study is 130 employees who work in the finance department. The study targets these employees because they operate in the accounts department and are in one way or the other conversant with different levels of the use of computer technology in the accounting system.

The sampling frame for this research is obtained from the human resource department of Armco. According to the human resourced department, the company has a total of 130 employees working at different levels in the accounts department. These include finance directors, finance managers, chief accountants, project accountants, cashiers, accounts clerks, and payment receivable accountants. The sample size was determined using Cronchran’s (1977) formula:

Where; n = the desired sample size

N = the target population and

e= acceptable margin of error estimated at 0.05 (95% C.I)

e2 = (0.05)2 = 0.0025

Therefore, sample size (n) = 130/(1+0.3)   = 130/(1.3)

N= 100(sample population)

Therefore, the sample size will be 100 respondents.

Stratified sampling technique will be used to ascertain the sample because it minimizes selection bias (Mugenda, 2008). Because the population is already categorized into units, a sample will be selected from each group for the entire sample to be representative. The study will adopt random sampling approach to sample the subjects within the strata or groups because this technique will ensure there is equal representation and without bias (Mugenda, 2008).

The survey is to collect both primary and secondary data using the previously outlined approaches.

The study will use structured questionnaires to collect primary data. But, interviews will be used where necessary to offer guidance (within the limitation of the questionnaires) to the respondents who need clarification. The questions will be close-ended, with some variables being measured using the Likert scale seeing that they are qualitative. The close-ended questions are preferred because they enable the incorporation of the views of the respondents and improves the accuracy of the data. Close-ended questions also make data entry much easier (Mugenda, 2008).

Literature Review

The study examined existing literature relevant to the study topic in order to develop a broad understanding of the phenomena under investigation (Merriam, 2015). Keywords were used to search for relevant academic information for the study. Additionally, the study analyzed literature on the accounting system of Armco in order to understand the level of computerization in the accounts department. Secondary data will be compared with the primary data when analyzing data in order to obtain a broader view of the impact of computer technology in the accounting system and its effects on employment. Also, secondary data will be applied in the triangulation of the information acquired from primary data.

Data is to be collected using structured questionnaires given to the employees in the finance department including finance directors, finance managers, chief accountants, project accountants, cashiers, accounts clerks, and payment receivable accountants. Some of the target respondents will be interviewed but within the limits of the questionnaire. The researcher will personally administer the questionnaires in hardcopy to the respondents in their various departments. The respondents will be allowed one week to fill in the questionnaires and drop them at the reception to be picked by the researcher. The gathered data will be checked for consistency and completeness before analysis.

The collected data will be analyzed using both descriptive and inferential statistics using statistical package for social sciences (SPSS). The close-ended questions in the questionnaire will be coded for easy analysis. Any obvious errors in the gathered data will be eliminated through cleaning. Descriptive statistics such as frequency distributions, mean and percentages are to be used. Inferential statistics including regression analysis will be carried out, whereas standard deviation will be determined to ascertain the consistency and variability of the feedbacks across the survey. The findings will be presented in the form of tables, charts, graphs and narrative statements

The researcher is to request an introduction letter from the university which indicates the purpose of the survey and assures the respondents of confidentiality with regard to the data collected. This is to be attached to the questionnaire. The researcher is to brief the participants before the commencement of the survey on the objective of the study and assure them of confidentiality of the information to be collected and that it will only be used for the purpose already indicated.

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