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THE INFLUENCE OF COMPUTERISED ACCOUNTING ON ORGANIZATIONAL PERFORMANCE
A Case Study of Cooper Motors Corporation (U) Ltd, P.O. Box 1348 Kampala

1.1.1 General Background of the Study

Computer systems encompass a wide range of technologies, including mobile and wireless communication, telecommunications, software development, cybersecurity, and intelligent systems. The impact of computers on industries, communities, and daily life has been profound. Information and Communication Technology (ICT) is now applied across numerous fields, including logistics (Kwok Hung Lau & Haibo Huang, 2012), and has become a major driver of strategic change for organizations (Somuyiwa, 2010).

Today’s business environment is undergoing rapid transformation. Companies are constantly seeking ways to maintain a competitive edge through innovation and value delivery. In this evolving landscape, the accounting profession is also adapting to environmental changes. Scholars argue that accountants are struggling to maintain their traditional roles as their organizations undergo fundamental transformations (Solomon et al., 2003). With the fast pace of technological advancements, traditional control procedures are becoming obsolete, prompting questions about the relevance of conventional accounting methods (Tongren & Warigon, 1997).

To stay relevant, accountants must adapt to technological shifts that impact data processing systems and accounting procedures (Rezaee & Einstein, 1998). ICT and internet technologies have revolutionized service delivery in both the private and public sectors, offering new possibilities for interaction and operational efficiency (Hazman & Maniam, 2004; Moon, 2002).

Organizations now rely heavily on computer systems across various functions. These systems facilitate the storage, processing, distribution, and exchange of information both internally and externally (Somuyiwa & Oyesiku, 2010). Computerised systems have proven beneficial, even for small enterprises, by enhancing efficiency, effectiveness, and competitiveness (Fink & Disterer, 2006). With the rise of e-commerce—both B2B and B2C—businesses now recognize the value of information accessibility and streamlined service delivery in achieving and sustaining market competitiveness at both national and international levels.

In Uganda, prior to the 2000s, fraud levels were relatively low compared to the current situation, where numerous cases are reported across various media platforms. For example, a Daily Monitor article (Monday, May 23, 2011) reported that the Uganda Revenue Authority (URA) was losing substantial revenue due to organized fraud involving its staff and clearing agents. Ms. Sarah Kasheka, then Acting Commissioner of Customs, revealed that at least 10 clearing agencies had been suspended for tax fraud, including practices like under-declaring goods’ value, cargo diversion, and forging URA officials’ signatures.

Further irregularities were reported during the Tamangalo land scandal, the mismanagement of the National Social Security Fund, and the CHOGM 2007 events. According to the Public Accounts Committee (PAC) report on CHOGM, the budget ballooned from the authorized UGX 270 billion to over UGX 500 billion. Some roads paid for during this time were never constructed.

Given such challenges, organizations are now exploring innovative ways to enhance competitive advantage through customer satisfaction and operational excellence. Executives increasingly require real-time, result-oriented information for strategic decision-making (Chaffey, 2007).

Despite continuous improvements and significant investment in computer systems, many companies still face issues such as high operational costs, delivery delays, bribery, bid rigging, missing goods, and poor customer service. This raises concerns among stakeholders, prompting the need to assess the effectiveness of computerized accounting in improving organizational performance. It is on this basis that this study seeks to investigate the influence of computerized accounting on organizational performance.

1.2 Statement of the Problem

The adoption of computerized systems in accounting is often driven by the goal of reducing costs and improving efficiency. Companies aim to streamline operations, reduce labor costs, and increase productivity. In today’s competitive and dynamic business environment, firms are compelled to focus on their core competencies and strengthen relationships with customers through effective communication and coordination.

However, despite advancements in technology and the substantial investments made in computerized accounting systems, many organizations continue to suffer from issues like procurement fraud, corruption, theft, loss of goods in transit, and unsatisfactory customer service. Additionally, companies often struggle to provide timely and accurate information to management, clients, and suppliers. This disconnect between technological investment and actual performance outcomes highlights the need to assess the effectiveness of computerized accounting systems. Hence, this study seeks to explore the influence of computerized accounting on organizational performance.

1.3 Purpose of the Study

The primary purpose of this study is to examine the influence of computerized accounting systems on organizational performance.

1.4 Specific Objectives of the Study

The study aims to:

Identify the benefits of computerized accounting systems at Cooper Motors Corporation (U) Ltd.
Examine the types of computerized accounting systems currently in use at Cooper Motors Corporation (U) Ltd.
Determine the relationship between computerized accounting systems and accounting efficiency at Cooper Motors Corporation (U) Ltd.

1.5 Research Questions

The study will be guided by the following research questions:

What are the benefits of computerized accounting at Cooper Motors Corporation (U) Ltd?
What types of computerized systems are being used at Cooper Motors Corporation (U) Ltd?
What is the relationship between computerized accounting systems and accounting efficiency at Cooper Motors Corporation?

1.6 Scope of the Study

1.6.1 Subject Scope
The study focuses on the influence of computerized accounting on the overall performance of an organization.

1.6.2 Geographical Scope
The research will be conducted at Cooper Motors Corporation (U) Ltd, located at P.O. Box 1348, Kampala, Uganda.

1.6.3 Time Scope
The study will cover the period from February to August 2017.

1.7 Significance of the Study

The study will provide insights to the management of Cooper Motors Corporation on the benefits of adopting computerized accounting systems.
It will assist accountants in identifying the most effective computer systems for financial management.
The findings will serve as a valuable reference for future researchers interested in exploring the relationship between technology and accounting efficiency in similar contexts.