Research proposal sample
THE IMPACT OF COMPUTERIZED ACCOUNTING ON ORGANIZATIONAL PERFORMANCE
CHAPTER ONE
1.0 Introduction
This chapter outlines the background of the study, the problem statement, the purpose of the study, research objectives, research questions, and the significance of the study.
1.1 Background
1.1.1 General Background of the Study
Computer systems encompass a wide range of technologies, including mobile and wireless technology, telecommunications, software development, security, and intelligent systems. Computers have significantly influenced industries, communities, and daily life. Information and Communication Technology (ICT) is increasingly being applied across various fields, with logistics being one of the emerging areas in recent years (Kwok Hung Lau and Haibo Huang, 2012). ICT is now a major driver of change, presenting new strategic challenges (Somuyiwa, 2010).
In today’s highly competitive global market, businesses are under immense pressure to innovate and deliver value to customers. The accounting profession is evolving rapidly in response to these environmental changes. However, accountants are facing challenges in maintaining their identity and relevance as organizations undergo significant transformations (Solomon et al., 2003). Advances in IT are rendering traditional control procedures obsolete, and the value of conventional accounting practices is being questioned (Tongren and Warigon, 1997). Accountants must adapt to emerging technological changes and their impact on organizational data processing systems and accounting procedures (Rezaee and Einstein, 1998).
IT is also transforming the delivery of government services, offering new opportunities for both governments and citizens, similar to the way it has revolutionized business-customer interactions (Hazman and Maniam, 2004; Moon, 2002). Computers are now widely used in organizations for various operations, enabling efficient storage, processing, distribution, and exchange of information within companies and across supply chains (Somuyiwa and Oyesiku, 2010). It is widely recognized that computer systems enhance efficiency, effectiveness, and competitiveness, even for small enterprises (Fink and Disterer, 2006).
Many companies engage in electronic commerce (e-commerce), whether through business-to-business (B2B) or business-to-consumer (B2C) activities. They recognize that easy access to information, communication, and efficient delivery of products or services are critical for maintaining market competitiveness both nationally and internationally.
In Uganda, prior to the year 2000, fraud was not as prevalent as it is today. Recent years have seen a surge in fraud cases reported in newspapers, radio, television, and magazines. For instance, the Daily Monitor (May 23, 2011) reported that the Uganda Revenue Authority (URA) identified significant revenue losses due to organized crime involving URA staff and clearing agents. Ms. Sarah Kasheka, the acting commissioner of customs, stated that at least ten clearing agencies had been suspended for tax fraud, including under-declaring the value of imported goods, cargo diversion, and forging URA officials’ signatures.
Other notable accounting irregularities include the mismanagement of funds in the Tamangalo land issue, the National Social Security Fund (NSSF), and the Commonwealth Heads of Government Meeting (CHOGM) in 2007. According to the Public Accounts Committee (PAC) report on CHOGM 2007, expenditures nearly doubled from the approved budget of 270 billion shillings to over 500 billion shillings. The PAC report (2010) also revealed that some roads designed by consultants were never constructed, despite payments being made.
Organizations are increasingly seeking initiatives to gain a competitive edge, particularly in terms of customer satisfaction. Executives in the information age require instant, result-oriented information to make strategic decisions (Chaffey, 2007).
Despite continuous improvements in computer systems and significant investments in technology, companies continue to face challenges such as high costs, delayed deliveries, bribery, bid rigging, missing goods in transit, and poor customer service. These issues raise concerns among stakeholders about why such problems persist. Against this backdrop, this study aims to investigate the influence of computerized accounting on organizational performance.
1.2 Statement of the Problem
The adoption of computers in organizations is often driven by the goal of reducing costs and achieving a more efficient accounting system that minimizes resource consumption, particularly labor, while maintaining high productivity. In a fiercely competitive and rapidly changing business environment, organizations are compelled to focus on their core competencies and leverage computer systems to enhance communication with clients and streamline internal operations.
However, despite significant advancements in computer systems and substantial investments by companies, issues such as procurement fraud, corruption, theft, missing goods in transit, and poor customer service persist. Additionally, there is often a delay in providing management, clients, and suppliers with accurate and timely information. Therefore, this study seeks to explore the influence of computerized accounting on organizational performance.
1.3 Purpose of the Study
The study aims to examine the influence of computerized accounting on organizational performance.
1.4 Specific Objectives of the Study
The specific objectives of this research are:
i) To identify the benefits of computerized accounting at Cooper Motor Corporation Uganda Limited.
ii) To evaluate the various forms of computerized systems used at Cooper Motor Corporation Uganda Limited.
iii) To determine the relationship between computerized systems and accounting efficiency at Cooper Motor Corporation.
1.5 Research Questions
The study will be guided by the following research questions:
i) What are the benefits of computerized accounting at Cooper Motor Corporation Uganda Limited?
ii) What are the various forms of computerized systems employed at Cooper Motor Corporation Uganda Limited?
iii) What is the relationship between computerized systems and accounting efficiency at Cooper Motor Corporation?
1.6 Scope of the Study
The scope of the study is divided into subject, geographical, and time dimensions.
1.6.1 Subject Scope
The study will focus on the influence of computerized accounting on organizational performance.
1.6.2 Geographical Scope
The study will be conducted at Cooper Motors (U) Ltd, P.O. Box 1348, Kampala.
1.6.3 Time Scope
The study will cover the period from February to August 2017.
1.7 Significance of the Study
i) The findings will provide Cooper Motors Uganda Limited’s management with insights into the benefits of computerized accounting practices.
ii) The study will offer accountants information on the most effective computer systems for organizational use.
iii) The study will serve as a reference for future researchers exploring the relationship between technology and accounting efficiency at Cooper Motors.
