A Study on Factors Governing Computerized Accounting in Selected SMEs' of Gujarat (2)

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  • 7/23/2019 A Study on Factors Governing Computerized Accounting in Selected SMEs' of Gujarat (2)

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    Presented By

    JAIN HARSHIT R

    Exam No: 07

    M.Phil !i!a"!o#e

    %0&'"&(

    A ST)*+ ,N -AT,RS /,ERNIN/ ,MP)TERI1

    A,)NTIN/ IN SE2ETE* SMEs3 ,- /)JARAT

    /)I*E* B+

    *r. +A/NESH. M. *A2A*I

    ASSISTANT PR,-ESS,R

    P./. *EPARTMENT ,- B)SINESS ST)*IES

    SAR*AR PATE2 )NIERSIT+

    A22ABH I*+ANA/AR

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    The 5hole st6dy has een di!ided into (ha8ters.

    &. Introd6#tion

    %. Re!ie5 o9 2iterat6re

    . Resear#h Methodolo;y

    '. Analysis o9 the St6dy

    (. -indin;s < S6;;estions = Re#ommendations>

    Brie9 Ideas o9 The ha8ters

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    om86teri?ed a##o6ntin; systems are software p

    that are stored on a #om8any>s #om86ter@ net5or sremotely and a##essed !ia the internet.

    om86teri?ed a##o6ntin; systems allow yo6 toin#ome and ex8ense a##o6nts@ s6#h as rental in#ome@ salaries@ ad!ertisin; ex8enses@ and material

    Hen#e@ In#reasin; the S8eed@ A##6ra#y anee#ti!eness o9 maintenan#e o9 A##o6nts.

    Chat is om86teri?ed A##o6ntin;D

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    A##o6nts are the 8er9orman#e mirror o9 any

    instit6tion or or;ani?ation and hen#e they8er9orm a !ery im8ortant role in the 8ro!idin;o!er!ie5 o9 the or;ani?ation3s 8osition.

    /enerally a##o6nts 5ere maintained in hardbound books6t 5ith the 8assa;e o9 time it

    has #han;ed drasti#ally.

    In this day and a;e #om8anies maintain theira##o6nts in digital format i.e. on computers5ith the hel8 o9 !ario6s a##o6ntin; so9t5are.

    Introd6#tion

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    The re!ie5 o9 literat6res dis#6sses:

    Reasons 9or ado8tion o9 in9ormation te#hnolo;y sy

    Im8a#t o9 im8lementation o9 In9ormation Te#hnA##o6ntin;@

    A88li#aility o9 te#hnolo;y models o9 In9ormomm6ni#ation Te#hnolo;y@

    Cor on #onseF6en#es o9 s6##ess96l ERP im8lemet#.

    But no study have been found for SMEs of Gujawill be very useful study for the body of knowledg

    Re!ie5 o9 2iterat6re

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    ,Ge#ti!e o9 the St6dy:

    To st6dy the adoption of technology9or a##o6ntin; y

    To 6nderstand the level of usage of technology9or !a

    86r8ose o9 6siness.To examine the reasons for the adoption of technolog

    To identi9y factors governing usage of !omputeri"ed#ccounting System in SMEs3.

    Resear#h Methodolo;y

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    RESEARCH BASED ON

    $rimary*ata

    TOOL FOR DATA COLLECTION

    A 5ell str6#t6red %uestionnaire.

    SAMPLE SIZE

    &'' SMEs 5ere sele#ted.

    SAMPLE TECHNIQUE

    Resear#h is ased on S$SSand#()*#.

    Resear#h Methodolo;y

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    AREA OF SAMPLE

    Anand"N@ Nadiad@ adodara@ Borsad

    TYPE OF COMPANIES

    Ele#tri#al Ma#hinery@ Polymer@ -ari#s@ Toa##o@-6rnit6re@ En;ineerin;@ -ood @ olo6rs@ hemi#als

    NATURE OF COMPANIES

    Man69a#t6rin;@ Pro#essin;@ Man69a#t6rin; < Pro#

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    H01:There is no si;ni#ant dieren#e in the #rea wise

    opinion regarding the reasons for #doption of!omputeri"ed #ccounting.

    H02: There is no si;ni#ant dieren#e in +ype of

    !ompany wise attitude #on#ernin; the ;ro6nds 9or

    Ado8tion o9 om86teri?ed A##o6ntin; System.

    H03:There is no si;ni#ant dieren#e in (ature of

    !ompany wise o6tloo o9 the asis 9or Ado8tion o9om86teri?ed A##o6ntin; System.

    H+P,THESIS

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    Hy8erlin.do#x

    ANA2+SIS

    http://var/www/apps/conversion/tmp/scratch_1/Hyperlink.docxhttp://var/www/apps/conversion/tmp/scratch_1/Hyperlink.docx
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    HYPOTHESIS

    TESTING

    01

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    01 opinion regarding the reasons for #doption of!omputeri"ed #ccounting.

    -rom the res6lt o9 AN,A it #an e in9erred that the si;ni#a

    o9 !ariale #alled ,nowledge -'.'&/ 0illingness -'.'123nformation -'.'42/ 5eal +ime #ccess -'.''6/ %uick to-'.'11/ 5eduction in $aper 0ork -'.'47/ $ermanent 5ecordis less than '.'8 so we reject the (ull 9ypothesis i.e. ThSi;ni#ant dieren#e in the Area 5ise ,8inion re;ardin; reAdo8tion o9 Te#hnolo;y.

    :or other *ariables we cannot reject the (ull 9ypothesare #;ordability -'.4

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    The o6t#ome o9 AN,A #on#l6des that the si;ni#an#e le!e

    !ariale Aordaility 0.0'$@ no5led;e 0.0%7$@ Benets#om8ared to #ost 0.0($and Red6#tion in 8a8er 5or 0.0less than '.'8 so 5e reGe#t the N6ll Hy8othesis i.e. there is si;ni#ant dieren#e in the Ty8e o9 om8any"Cise ,8inionre;ardin; reasons 9or Ado8tion o9 Te#hnolo;y.

    -or other ariales 5e #annot reGe#t the N6ll Hy8othesis@ thCillin;ness .70$@ 2ess *e8enden#y on ,thers .&0K$@ TimIn9ormation 9ro *e#ision Main; 0.7L$@ Real Time A##ess6i# to Prod6#e A##o6nts .K$@ Hel896l 9or ,nline S6miRe8orts .7(0$@ Red6#ed -ra6ds .K$@ Permanent Re#ords

    H02:There is no si;ni#ant dieren#e in +ype of !ompany wis

    #on#ernin; the ;ro6nds 9or Ado8tion o9 om86teri?ed A##o6ntin

    : There is no si;ni#ant dieren#e in (ature of !o

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    -rom the res6lt o9 AN,A it #an e #on#l6ded that

    si;ni#an#e le!el o9 !ariale #alled Aordaility 0.'Kno5led;e 0.'7&$@ Cillin;ness 0.L7$@ Benets #omto #ost 0.0$@ 2ess de8enden#y on others 0.LK$@ TIn9ormation 0.'($@ Real Time A##ess 0.&7&$@ 6i# Prod6#e a##o6nts 0.&L$@ Red6#tion in Pa8er Cor 0

    Hel896l in ,nline S6mission o9 Re8orts 0.KLK$@ Red6-ra6ds 0.%%$@ Permanent Re#ords 0.L0$is more thso 5e a##e8t the N6ll Hy8othesis i.e.

    There is no Si;ni#ant dieren#e in the Nat6re o9 om5ise ,8inion re;ardin; reasons 9or Ado8tion o9 Te#hn

    03:There is no si;ni#ant dieren#e in (ature of !owise o6tloo o9 the asis 9or Ado8tion o9 om86teri?edA##o6ntin; System.

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    There is an e@tensive use of !omputeri"ed #ccounting SysSMEs3 o9 all the sele#ted Areas.

    *ierent 6siness 6se AS a##ordin; to their #on!enien#e.

    The factorsthat ;o!ern AS in SMEs3 are :

    &.Cillin;ness %.6i# to Prod6#e A##o6nts .Real"Time Red6#tion in Pa8er Cor '.Aordaility (.no5led;e PerTe#hnolo;y L.Hel896l in ,nline S6mission o9 Re8orts 7.-ra6ds .Sa9ety o9 *ata K.2ess *e8enden#y on others.

    MAJ,R -IN*IN/S

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    The area"5ise #()*# res6lted that 7 factorssigni=cant di;erence in the areaAwise opinion re;arreason 9or ado8tion o9 te#hnolo;y.

    -rom the #()*# test it #an e reali?ed that only 4ha!e signi=cant di;erencein the type companyAwisere;ardin; the reason 9or ado8tion o9 te#hnolo;y.

    The #()*# test ree#ts that all the && 9a#torssigni=cant di;erencein the ty8e the nat6re o9 #om8o8inion re;ardin; the reason 9or ado8tion o9 te#hnolo

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    S)//ESTI,NS < RE,MMEN*ATI,

    0illingnessis one o9 the main factors ae#tin; om86teri?ed A##o6ntin; SystemO

    8rod6#er sho6ld instigate the willingness of the prospect customers.

    Critin; A##o6ntin; is the main 86r8ose o9 any om86teri?ed A##o6ntin; Syste

    tailored in s6#h a 5ay that a##o6nts #an e 8re8ared more ee#ti!ely and easily

    6d;etin;@ nan#ial mana;ement@ #ash mana;ement et# sho6ld e sim8lied s

    them.

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    So9t5are sho6ld e user friendly so it sho6ld e easy to

    6nderstand@ so any person can utili"e it easily e!en thohas a little no5led;e ao6t it and hen#e one has to deon others.

    -eat6res like mobile support should be added 5hi#h #an

    red6#e 8a8er 5or and in#rease the ee#ti!e 6sa;e and#on!enien#e o9 the o8erator.

    The so9t5are must be ine@pensive@ as the 8ri#e o9 the smatters as 8er the 8ers8e#ti!e o9 the 6ser.

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    ,nly %00 #om8anies are ele#ted as sam8le@ 5hi#h #aex8anded.

    ,nly 9o6r Se#tors are #o!ered 6nder this st6dy@ 5hi#ham8lied.

    ,nly 9o6r ities are roo9ed in this st6dy@ 5hi#h #an eenlar;ed.

    2IMITATI,NS ,- THE ST)*+

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    Sam8le si?e #an e in#reased to do a more extensi!e resear#h os6Ge#t.

    Here only 9o6r se#tors are sele#tedO hen#e the se#tor si?e #an als#han;ed or in#reased.

    Sam8le si?e o9 #ity #an e in#reased 9orm only '.

    This st6dy is ased on the #on!enien#e o9 the resear#her hen#e limited to a #ertain extent.

    -)RTHER S,PE ,- THE ST)*+

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    AN,THER )EST CI22 START

    -R,M HERE@

    PRESS THE START B)TT,N.

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    *E*IATE* T, TEAHERS

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    Than +o6