Riding the Waves of Technology: A Study into How SMEs Select Computerized Accounting Software (CAS) supplier in Developing Countries

Aduamoah, Maurice

doi:10.14738/abr.510.3652

Cited by 5 publications

(3 citation statements)

References 2 publications

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“…Çalışma sonucunda muhasebe uzmanları için en önemli kriterin güvenlik olduğu bulgusuna ulaşılmıştır. Aduamoah (2017) çalışmasında GANA'da faaliyet gösteren KOBİ'lerin muhasebe paket programı tercihini etkileyen faktörleri tespit etmeye çalışmıştır. Çalışma sonucunda KOBİ'lerin ihtiyaçları doğrultusunda farklı modülleri içeren, özelleştirilebilir programların tercih edildiği, bu konuda satıcı desteğinin de oldukça önemli olduğu sonucuna ulaşmıştır.…”

Section: Literatür Taramasıunclassified

İşletmelerde Kullanılan Muhasebe Programlarından Memnuniyet Düzeyi Üzerine Bir Araştırma

YÜCEL,

KARA

2023

İşletme

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Muhasebe ve raporlama süreçleri işletmelerin özelliklerine göre farklılıklar göstermektedir. Bu durum da farklı türdeki işletmeler için farklı özellikteki muhasebe programlarının geliştirilmesini gerekli kılmaktadır. Bu doğrultuda bu çalışmanın amacı işletmelerde kullanılan muhasebe programlarının ihtiyaçlara cevap verebilme düzeyinin kullanıcı ve işletme özelliklerine göre nasıl farklılaştığını tespit etmektedir. Çalışma sonucunda elde edilen bulgulara göre kullanıcıların cinsiyeti açısından yalnızca “kullanım kolaylığı”, mesleki deneyim süresi açısından bütün boyutlarda, kullanıcıların programları tercih sebepleri açısından ise bazı “ön muhasebe modülleri” hariç diğer bütün boyutlarda farklılaşmaların olduğu dikkati çekmektedir. Kullanıcıların yaşlarına göre ise herhangi bir farklılaşma görülmemektedir. İşletmelerin hukuki yapısına ve faaliyet alanlarına göre farklılaşmaların olduğu, faaliyet sürelerine göre ise herhangi bir farklılaşmanın olmadığı tespit edilmiştir. Ön muhasebe modüllerinden memnuniyete ilişkin ifadeler incelendiğinde en yüksek memnuniyet düzeyinin “Kollektif Şirket” yapısındaki işletmelerde faaliyet alanlarına göre ise Tekstil işletmelerinde olduğu görülmektedir.

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Section: Literatür Taramasıunclassified

İşletmelerde Kullanılan Muhasebe Programlarından Memnuniyet Düzeyi Üzerine Bir Araştırma

YÜCEL,

KARA

2023

İşletme

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“…Scholars Broy M., Kruger I.H., and Pretschner A. clearly described the essence of automotive software, and discussed the selection and rating of Automotive Software Engineering [8]. Aduamoah M. carried out research on how small and medium-sized enterprises in developing countries choose computer accounting software suppliers [9]. Fabbrini F., Fusani M., and Lami G. took the results of software process (ISO/IEC15504) evaluation as one of the requirements for software companies to obtain software orders [10].…”

Section: Literature Overviewmentioning

confidence: 99%

Risk Assessment in Supplier Selection for Intelligent Manufacturing Systems Based on PLS-SEM

Shi

Liu

et al. 2022

Applied Sciences

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With the in-depth reform of intelligent manufacturing, selecting high-quality intelligent manufacturing system solution suppliers has become a key force to promote the intelligent transformation of manufacturing enterprises. However, manufacturing enterprises have hidden risks in the selection process of many intelligent manufacturing system solution suppliers, so it is urgent to carry out the research on the risk evaluation of intelligent manufacturing system solution suppliers. Based on the current situation in China’s intelligent manufacturing industry, this paper constructs the evaluation index system of intelligent manufacturing system solution suppliers, uses the PLS-SEM method to establish the risk evaluation model of intelligent manufacturing system solution suppliers, collects data through a questionnaire survey, uses a PLS algorithm to fit the index and test the model, and uses power BI software to visualize the risky impact. The conclusions are as follows: (1) The primary indicators have hidden risks for the system solution suppliers. (2) The higher the achievement of secondary indicators, the lower the implied risk, and the more conducive to the intelligent upgrading of manufacturing enterprises. According to the visualization results, management suggestions are given to provide useful reference for manufacturing enterprises to select high-quality intelligent manufacturing system solution suppliers and promote the transformation and upgrading of manufacturing enterprises, from digitization and networking to intelligent stage.

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“…Research findings have also showed some major problems faced by SMEs are incomplete records, lack in control of finance, staff inexperience, poor power supply, and such others (Ogundana, Okere, Ayomoto, Adesanmi, Ibidunni & Ogunleye, 2017). Wrong selection of accounting software for a company may leads to financial losses, bankruptcies of the company, closure of the company and losses of jobs to accounting personnel (Aduamoah, 2017). The adoption of computerized accounting system leads to accountants who can use specific software and thus costs more (Taiwo, 2016).…”

Section: Introductionmentioning

confidence: 99%

Impact of Accounting Software among SMEs Accountants in Oman

Thottoli¹

2020

FMIR

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Financial losses, bankruptcy and closure of the company may be the result of incorrect choice of accounting software, inefficient modernization of such software depending on the specifics of the economic entity and ignorance of technical knowledge of staffs to work with the software product. The paper notes that for companies from member countries of the Gulf Cooperation Council, the technique of implementation and application of tax legislation and International Financial Reporting Standards (IFRS) differs significantly from other countries. The article emphasizes that in Oman, companies need to prepare financial statements in accordance with current applicable IFRS, as well as the Law on Commercial Companies 2019 and the guidelines and requirements for disclosure of capital market information. The purpose of this paper is to study and study the impact of the implementation of accounting software among small and medium enterprises (SMEs) in Oman. The study systematizes the features and issues of assessing the relationship between generalized accounting software (GAS) and its use by accountants working for SMEs. Twenty small and medium business accountants were selected as the target audience, taking into account their experience and basic knowledge of accounting in the context of ownership and use of GAS. The study confirms and theoretically proves that the use of GAS in the financial and economic activities of SMEs has a significant impact on the practice of accountants working in such enterprises, ie, there is a positive and significant relationship between GAS choice and use of GAS by SME accountants. The results of this study can be useful for the government, representatives of tax authorities, higher education institutions in the context of establishing adequate policies regarding the use of software for accounting by economic entities. Keywords: Generalized accounting software, accounting, accountant, small and medium enterprises, international financial reporting standards (IFRS), Oman.

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Riding the Waves of Technology: A Study into How SMEs Select Computerized Accounting Software (CAS) supplier in Developing Countries

Cited by 5 publications

References 2 publications

İşletmelerde Kullanılan Muhasebe Programlarından Memnuniyet Düzeyi Üzerine Bir Araştırma

İşletmelerde Kullanılan Muhasebe Programlarından Memnuniyet Düzeyi Üzerine Bir Araştırma

Risk Assessment in Supplier Selection for Intelligent Manufacturing Systems Based on PLS-SEM

Impact of Accounting Software among SMEs Accountants in Oman

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