CHAPTER I
TITLE
CHAPTER III
CHAPTER II
TITLE
COMPETENCIES OF BUSINESS OWNERS
REGARDING ACCOUNTING INFORMATION
SYSTEM
Researchers
Galicia, Jazmin D.
Mendoza, Lyndsay M.
Romero, Jessa Mae B.
INTRODUCTION
THEORETICAL &
CONCEPTUAL
FRAMEWORK
CHAPTER I
STATEMENT OF THE
PROBLEM
SIGNIFICANCE OF
THE STUDY
SCOPE, LIMITATION
AND DELIMITATION
OF THE STUDY
I
INTRODUCTION
01
ACCOUNTING INFORMATION SYSTEM
03
COMPETENCIES
02
SALEHI AND ABDIPOUR (2011)
04
SARBANES OXLEY ACT
01
INTRODUCTION
ACCOUNTING INFORMATION
SYSTEM
Accounting information systems (AIS) are
used by accountants, consultants, industry
analysts,
administrators,
chief
financial
officers (CFOs), auditors, regulators, and tax
authorities to collect, store, manage, process,
retrieve, and report financial data.
02
INTRODUCTION
SALEHI AND ABDIPOUR (2011)
It is also considered a competitive advantage
for organizations that have well-designed
accounting information systems. Failure to
adopt
a
information
well-functioning
accounting
system
harm
company's success
would
the
INTRODUCTION
03
COMPETENCY
The capability to apply or use the set of related
knowledge, skills and abilities required to
successfully perform critical work functions or
tasks in a defined work setting.
INTRODUCTION
04
SARBANES OXLEY ACT
An act that helps protect shareholders,
employees and the public from accounting
errors and fraudulent financial practices.
STATEMENT OF THE PROBLEM
To determine the different perception of business owners
regarding Accounting Information System in terms of:
a) User Skills
b) User Knowledge
c) User Challenges
d) User Benefits
To identify the challenges as well as problems associated
with the use of Accounting Information Systems.
To assess the benefits of Accounting Information system in
business owners
THEORETICAL & CONCEPTUAL FRAMEWORK
INPUT
●
●
●
Factors that will affect the
knowledge and skills of
business owners
regarding Accounting
Information System.
●
Challenges that they will
encounter due to lack of
skills and knowledge in
Accounting Information
System
●
Benefits that they will
have with the use of
Accounting Information
System
OUTPUT
PROCESS
●
Gather data for
improved analysis
from books, blogs,
journals and other
web sources.
Conduct an
investigation process
using social media
site questionnaires
such as Google forms,
Facebook etc.
●
Improve their skill and
knowledge in Accounting
Information System.
●
Locate the factors that
affect the business
owner’s perspective
regarding accounting
information system
●
Make their Accounting
activities more accurate,
easier and quicker.
SCOPE, LIMITATION AND DELIMITATION
OF THE STUDY
The study focused on the skills of business owners.
Despite the various limitations that have been found,
this research leads to significant conclusions that
have both theoretical and practical implications.
The data collection will be conducted on 83 randomly
business owners in Batangas City as a sample size
that will represent the total population.
SIGNIFICANCE OF THE STUDY
BUSINESS
OWNERS
TEACHERS
COLLEGE
INSTITUTION
STUDENTS
RESEARCHERS
REVIEW OF RELATED LITERATURE
CHAPTER II
In the present study, the researcher focused on business owners
that are using Accounting Information System. Other research,
such as that Mishina et al. (2020) and Fitrios (2016), have
respondents who lack accounting expertise and training in using
the Accounting Information system. The present study also
focuses on gathering data about the competencies of business
owners regarding accounting information system through
qualitative and descriptive research, similar to the study of
Endraria (2016).
REVIEW OF RELATED LITERATURE
The current research will use the data gathered and the study
results
to
competencies
develop
of
recommended
business
owners
improvements
regarding
for
accounting
information system. The present study is similar to Fitrios (2016)
and Endraria (2016), as their end goal is to determine the
expertise of users in using accounting information system.
III
RESEARCH METHODOLOGY
STATISTICAL TREATMENT
OF DATA
RESEARCH
DESIGN
RESPONDENTS OF
THE STUDY
DATA GATHERING
PROCEDURES
DATA GATHERING
INSTRUMENTS
III
RESEARCH DESIGN
The researcher used a descriptive design of
research, which entails gathering data to explain
what is about to occur in a given phenomenon. The
researchers used a variety of methods to collect
and gather the information required to complete
the analysis.
III RESPONDENTS OF THE STUDY
Slovin’s Formula:
n = sample size
N = Total Number of Population
e = margin of error
CATEGORY OF BUSINESS
Information and Communication
STUDY
POPULATION
SAMPLE SIZE
24
17
Financial and Insurance
Activities
80
66
TOTAL
104
83
III DATA GATHERING INSTRUMENTS
The instrument for gathering primary data is a
‘questionnaire'
(Cohen,
2013).
A
traditional
‘interview' is a face-to-face conversation between a
researcher and a participant in which information
is transferred to the interviewer (Cresswell, 2012).
III DATA GATHERING PROCEDURE
The researchers with the aid of books, journals, magazines and
other related published materials prepared the items in the
questionnaire. After the questionnaire has been prepared and
validated, the search for respondents occurred. A survey was
conducted among the business owners to know their
competencies in using the accounting information system.
III STATISTICAL TREATMENT OF DATA
WM= fxN
Where:
WM= Weighted Mean
fx= the sum of products of f and x
X= weight of each option
N= total number of respondents
P=fNx100
Where:
P= Percentage
F= frequency
N= total number of respondents
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