University of Perpetual Help System DALTA

Las Piñas Campus

An Assessment of Quality of the Accounting Information

as a Tool for Management Decisions for Selected
Information Technology Industries

An Academic Paper
Presented to
Mr. Amir Auditor
UNIVERSITY OF PERPETUAL HELP SYSTEM DALTA
Las Piñas City

In Partial Fulfillment
Of the Requirements for the Course of
Accounting Research

Baladad, Justin Kyle P.

Borras, Ericka Mae B.
Jayme, Jan Helen Pearl B.
Salvador, Alleah A.
BSAT - 4

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CHAPTER 1

INTRODUCTION

Accounting has 6 major perspective relevance, faithful representation,

comparability, verifiability, understandability, and timeliness. Accounting

information is the language of business as it is the basic tool for recording, reporting

and evaluating economic events and transactions that affect business enterprises.

It processes all documents of a business financial performance from payroll, cost,

capital expenditure and other obligations to sale revenue and owners ‘equity. It

provides financial information about ones business to the internal and external users,

such as managers, investors and others. It is sometimes referred to as a means to an

end, with the ending being the decision that is helped by the availability of

accounting information (Arneld & Hope, 2009).

Accounting information is one type of information recognized as a ‘learning

machine’ that can help to evaluate how objectives might be achieved by quantifying

the financial impact of each alternative available to the decision. Accounting and

financial information are among the most important information widely used in the

managerial decisions (Royaee, Salehi, & Aseman, 2012).

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A manager’s role in a company is too engaged with various information

including accounting information in order to plan and analyzed there area of

responsibility. Accounting information is the language of business as it is the basic

tool for recording, reporting and evaluating economic events and transactions that

affect business enterprise (Dalci & Tanis, 2002)

In managing an organization, work has to be integrated, action-oriented and

interpersonal, in that case, managerial work concerns tend to remain a huge part of

managing decisions. Strategic decisions, when the decision maker aims for long

periods of time, allocates all or part of the company's core assets to achieve that goal;

such decisions are usually adopted at top management. The aim of this study is to

find the roles to link accounting information and management decisions, in order to

better understand their relationship. In the managerial work of an organization,

implementing internal control system through the role of accounting information is

considered crucial (Euginial & Tiberiu, 2013).

An organization needs qualitative information to function or make decision; the

availability of such information make the organization to function in the most

effective and efficient manner. This information is provided by the accounting

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system to the management, which uses it primarily to accomplish three (3) broad

purposes: (Gullberg, 2014).

I. To provide financial statement to interested external users

II. To plan the operations of the organization in both the short and long run.

III. To control the result of its operations

Accounting, being a special information system, should reveal the real picture of

enterprise capital increase, sources of income and added value formation,

approaches for revenue and profit distribution, and scope of consumption and

storage In today’s competitive world, as a key resource in accounting and financial

information processing (Salehi, Rostami, & Mogadam, 2010) information

technology (IT) has become a tool to produce relevance, faithful representation,

comparability, understandability, verifiability, and timeliness through the

development of information system in both the public and private sectors. (Elpez

and Fink, 2006)

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BACKGROUND OF THE STUDY

The essential qualitative characteristic of accounting is relevance. Restricted by

manual accounting, traditional accounting stresses materiality principle, accountants

need to be consider the relative importance of any transaction, which lessens the

precision of account information and limits the service capability of accounting

information essential to management decision (Melisssa Bushman, 2007). Today,

the data collecting, processing and utilization and done through computer, which

makes data processing easy and accounting information widened and deepened,

making detailed management possible. The making of decision, as everyone knows

from personal experience is a burdensome task. In most cases indecision is as

disastrous as making a wrong one, therefore a plan of action is indispensable.

Management is constantly confronted with the problem of alternative decision

making especially knowing that resources are alternatively scarce and limited (Wada,

2006). Accounting systems can aid decision making by providing information

relevant to the decision and to the decision makers. Accounting systems provides

check for the validity through the process of auditing and accountability. Effective

and efficient accounting information plays a central role in management decision

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making (Gray et al., 2006). .

Accountants need to keep proper accounting files and records in an accounting

information system. From tangible or intangible files, records that are damaged, lost

or tampered means great damage to businesses. Therefore, management of

accounting files is more complex than before. The system must be able to handle

and communicate all the financial movements for the complex structure made up of

line ministries, spending agencies, regional and local governments as well as other

government clients (Rodin-Brown, 2008).

The purpose of this study is to find the roles to link accounting information and

management decisions, in order to better understand their relationship. In the

managerial work of an organization, implementing internal control system through

the role of accounting information is considered crucial. The specific objectives of

the study are to identify the frequency of using accounting information in decision

making in Information Technology in Makati. To know about the effectiveness of

accounting information in long-term strategic decisions. To identify the problems in

generating accounting information in Information Technology in Makati and to

recommend suggestions to overcome the identified problems.

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CONCEPTUAL FRAMEWORK

In this section we will discuss about (1) Relevance, (2) Faithful representation,

(3) Comparability, (4) Understandability, (5) Verifiability, (6) Timeliness.

The international accounting standard board for the preparation and presentation

of financial statement (IASB Framework) says in paragraph 26 that information is

relevant “when it influences the economic decisions of users by helping them

evaluate past, present or future events or confirming, or correcting, their past

evaluations”. Financial accounting standard board concepts statement No. 2,

Qualitative characteristics of Accounting information says in paragraph 47 that, to

be relevant, “accounting information must be capable of making a difference in a

decision by helping users to form predictions about the outcomes of past, present,

and future events or to confirm or correct expectations,” and goes on to define event

and outcome (Holthausen & Watts, 2002). Faithful representation general purpose

financial reports represent economic phenomena in words and numbers. To be

useful, financial information must not only be relevant, it must also represent

faithfully the phenomena it purports to represent. Faithful representation means

representation of the substance of an economic phenomenon instead of

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representation of its legal form only (Framework adopted by the IASB, 2001). A

faithful representation seeks to maximize the underlying characteristics of

completeness, neutrality and freedom from error. Comparability, verifiability,

timeliness and understandability are qualitative characteristics that enhance the

usefulness of information that is relevant and faithfully represented. Comparability

Information about a reporting entity is more useful if it can be compared with a

similar information about other entities and with similar information about the same

entity for another period or another date. Comparability enables users to identify and

understand similarities in, and differences among, items. Verifiability helps to assure

users that information represents faithfully the economic phenomena it purports to

represent. Verifiability means that different knowledgeable and independent

observers could reach consensus, although not necessarily complete agreement, that

a particular depiction is a faithful representation. Timeliness means that information

is available to decision-makers in time to be capable of influencing their decisions.

Understandability Classifying, characterizing and presenting information clearly

and concisely makes it understandable. While some phenomena are inherently

complex and cannot be made easy to understand, to exclude such information would

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make financial reports incomplete and potentially misleading. Financial reports are

prepared for users who have a reasonable knowledge of business and economic

activities and who review and analyses the information with diligence. (IASB,

Conceptual Framework fo Financial Reporting, 2010)

Conc ept ual F ram ework f or Financial Reporti ng 2010 appr oved by the I AS B Conc ep t ual Framew ork f or Financ ial Report ing 2010 appr oved by the I ASB Conc ep tual Framew ork f or Financ ial Report ing 2010 appr

Conc ept ual F ram ework f or Financial Reporti ng 2010 appr oved by the I AS B

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STATEMENT OF THE PROBLEM

In this paper, we address the management’s decision making process and

examine the effect of accounting information in making sound and effective

decisions and inform the reader on how accounting information influences on the

management decisions in 6 major perspectives including quality, accuracy,

economic, validity, speed and on time concepts. The major source of data to this

research is primary data through the administration of questionnaires.

1. What is the demographic profile of the respondents in terms of?

a. Number of Employees

b. Years of company operation

2. To what extent do the following Quality of Accounting Information

as a tool business are being practice in terms of:

a. Relevance

b. Faithful Representation

c. Comparability

d. Understandability

e. Verifiability

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f. Timeliness

3. Is there any significant difference in the extent of practice of quality

if accounting information when group according to profile?

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OBJECTIVE OF THE STUDY

The objective of the study is concerned with established of the relevance of

accounting information to managerial decision-making for various top management.

It is to further review accounting information in line with modern day techniques of

presenting accounting information and its unique role as aid in decision making by

the management. The purpose of this study therefore includes the following:

1. To determine how quality of accounting information is practiced when

grouped according to:

a. Number of employees

b. Year of company operation Commented [1]: Paraphrase like this.

1. To determine how quality of accounting information is practiced

2. To determine the extent of practice of quality of accounting information in in terns of numbers of employees and years of operations.

terms of:

a. Relevance

b. Faithful Representation

c. Comparability

d. Understandability

e. Verifiability

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f. Timeliness

3. To determine if there is significant difference in the extent of practice of the

quality of accounting information when group according to profile.

HYPOTHESIS

For the purpose of analyzing data, the following hypothesis will be tested. Commented [2]: include this:

at .05 level of significance.

NULL:

Ho: There is no significant difference in the extent of quality of accounting

information practice when group according to profile.

Alternative: Commented [3]: Ha dapat

Ho: There is significant difference in the extent of quality of accounting information

practice when group according to profile.

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SCOPE AND LIMITATION OF THE STUDY Commented [4]: Who are your respondents?

This study is conducted to assess the quality of accounting information on selected

IT Industries in Metro Manila. The respondents are chosen at simple random

sampling; regardless of their position, age, and gender. This study considers every

aspect of the company’s demographic profile that has an effect to the assessment of

how they practice accounting information as to population, number of employees

and years of existence. The conduct of the study is restricted on the availability of

real data provided by the respondents in the questionnaires. This study employs a

questionnaire-based survey for the data collection and independent t-test (T-test) as

its tool for data analysis. The study performed preliminary analysis and T-test. In the

preliminary analysis, some analyses involving reliability and validity, data

management and descriptive statistics were performed.

This study will be conducted with limited amount of financial resources and

time framework.

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SIGNIFICANCE OF THE STUDY

The findings will be important to many establishments and to the business

society at large. This is because it will determine whether accounting information

can serve as a vital tool in managerial decision-making.

Managers and Accountants- This research may serve as a supply of knowledge on

how they can improve decision making procedure of their companies for an effective

performance.

Management Staff- This research may equips the management and staff of the

institution to make effective use of solution or finding and recommendation in

discharging their functions.

The University- This research can benefit to this study, considerate the information

and knowledge emplaced in this research and provide facts and data for the future

studies.

Future Researchers- This research may enable students who wants to study this

course in the future to make use or get an idea of this work both in there academics

and research program.

Researches- The findings of the study will be beneficial to the researchers to enrich

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their knowledge and understanding with regards to An Assessment of Quality of the

Accounting Information as a Tool for Management Decisions.

DEFINITION OF TERMS Commented [5]: Provide the operational definition other than
that.

Accounting Information- It is one of administrative organization entities which

deal with gathering, indexing, processing, analyzing and connecting appropriate

financial information for decision –making of other parties and facility management.

Relevance- Relevance is the concept that the information generated by

an accounting system should impact the decision-making of someone perusing

the information. Relevant financial information is capable of making a difference

in the decisions made by users.

Faithful Representation- Faithful representation is the concept that financial

statements be produced that accurately reflect the condition of a business.

General purpose financial reports represent economic phenomena in words and

numbers.

Comparability- Comparability is the level of standardization of accounting

information that allows the financial statements of multiple organizations to be

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compared to each other. Classifying, characterizing and presenting information

clearly and concisely makes it understandable.

Understandability- Understandability is the concept that financial

information should be presented so that a reader can easily comprehend it.

Verifiability- The verifiability concept states that it should be possible for an

organization's reported financial results to be reproduced by a third party, given

the same facts and assumptions. Verifiability helps to assure users that information

represents faithfully the economic phenomena it purports to represent.

Timeliness- The timeliness of accounting information refers to the provision of

information to users quickly enough for them to take action. Timeliness means

that information is available to decision-makers in time to be capable of

influencing their decisions.

T-test-The t test compares two averages (means) and tells you if they are different

from each other. The t test also tells you how significant the differences are; In other

words it lets you know if those differences could have happened by chance.

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CHAPTER 2

RELATED LITERATURE Commented [6]: REVIEW OF RELATED LITERATURE

1. use the proper citation please

Accounting Information
2. Weak RRL, include more

Accounting information is a major part of business life that is includes

understanding the financial situation of the organization to be used as the basis of

making any decisions. Strategic decisions have an extended effect on the business

and therefore it is important to break down accounting information for making

strategic decisions. Accounting information helps the managers to better understand

their tasks more clearly and reduces uncertainty before making their decisions.

Accounting is sometimes related to as a means to an end, with the ending being the

decision that is helped by the accessibility of accounting information. Accounting

systems can help in decision making providing information needed to make the

decision and to the decision maker. Effective and efficient accounting information

plays a huge role in top management decision making. Accounting information is

one type of information recognized as a ‘learning machine’ that can evaluate how

objectives can be achieved by analyzing the financial impact of each choice available

to the decision. Accounting and financial information are two of the most important

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information widely used in the managerial decisions. Within recent economic

conditions, a manager needs reliable accounting information in order to make quality

business decisions. Economical information especially financial and accounting are

the information which managers always use in short term strategic decisions and

they may have most application among different variables effective in decision-

making and in all types of decisions. (Md. Hafij Ullah, 2014)

In the 21st century, the development of IT has important implications for the

accounting profession, and, in particular, accounting practices (Jackling and

Spraakman, 2006). The AISs and accounting applications (i.e. concept, scope and

operation), such as, preparing financial statements and tax statements, planning,

consultancy and auditing, have changed (Surmen and Dastan, 2007), and happen to

be different from traditional accounting. The traditional AIS can only generate

financial statements afforded to the financial executive with less accounting

information, which make the use objects become narrow (Salehi et al., 2010). Thus,

reliable and accurate accounting information can be used as an important criterion

in determining system fit to task characteristics in facilitating decision-making

(Molanazari and Abdolkarimi, 2010).

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Quality of Accounting Information

Accounting is the process of identifying, measuring and communicating economic

information to permit informed judgments and decisions by users of the information.

Data quality is a crucial issue for most organizations and local governments are not

an exception. It is almost axiomatic that accrual accounting is able to produce better

quality information for decision makers and accountability mechanisms Under the

Financial Management and accountability Act 1997 (FMA Act) and the Common

wealth Authorities and Companies Act 1997 agencies and other federal government

bodies are required to prepare annual financial statements to be audited by the

Auditor-General, who is required to report each year to the relevant Minister(s) on

whether the entity's financial statements have been presented fairly in accordance

with Accounting Standards and other mandatory professional reporting requirements

(Barrett, 2004).

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Quality Characteristics of Accounting Information

The Quality characteristics are the attributes that make the information provided in

financial statements useful to others (Goitom, 2003). In its statement of principles

for financial reporting, the Accounting Standards Board (ASB) in the United

Kingdom outlines reliability, relevance, materiality, comparability, understandability

and timeliness as the qualitative characteristics of accounting information useful to

information users. For financial information to serve its intended objective, it should

be of good quality to enhance good decision-making. (Stein, 2000).

Accounting information users and their information requirements

Users of accounting information include investors, lenders, suppliers and other

creditors, employees, customers, government agencies, the public and management

(Stein, 2000). Suppliers are interested in information that not only helps them to

decide whether to sell to the entity, but also assess the likelihood that the amount

owing to them will be paid when due. Employees are interested in information that

enables them assess their employment opportunities, retirement and other benefits.

Governments and their agencies are interested in not only the allocation of resources

but also activities of the entity. The public is interested in information that is useful

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in assessing trends and recent developments in the entity prosperity and the range of

its activities that may affect their welfare. Management will be interested in analysis

of revenues and expenses and the cost consequences of a particular course of action

to aid their decision-making. (Stein, 2000)

Information Technology Industries

The Philippines Information Technology Report features BMI Research's

market assessment and independent forecasts covering personal computers and

software; semi-conductors, memory chips, integrated circuits and general

components; the internet and IT solutions. It analyses regulatory changes (licensing,

customs and intellectual property protection) and competitive landscapes comparing

IT companies by products, sales, market share, investments, projects and expansion

strategies.

BMI's Philippines Information Techno logy Report provides industry

professionals and strategists, corporate analysts, IT associations, government

departments and regulatory bodies with independent forecasts and competitive

intelligence on the IT industry in Philippines. The IT industry can serve as a medium

of e-governance, as it assures easy accessibility to information. The use of

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information technology in the service sector improves operational efficiency and

adds to transparency. It also serves as a medium of skill formation. (Quiambao,

2017)

Synthesis

In today’s competitive world, as a key resource in accounting and financial

information processing (Salehi et al., 2010), information technology (IT) has

become a tool to produce accurate, reliable and timely information through the

development of information system (Elpez and Fink, 2006) in both the public and

private sectors. The presence of IT has radically transformed the manner in which

business is conducted across the world and alerted us to the many challenges that lay

ahead (Hunton, 2002). The use of IT in accounting disciplines also endeavors to

disseminate reliable and timely information to decision-makers, the effective system

will help the users to perform all the tasks efficiently and effectively. With the use

of networks and digital information, it will redesign accounting and finance

processes and workflows by automating the accounting and financial data, which is

believed may increase the performance of the tasks performed. Strategic decisions

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are among the most distinctive decisions in an organization and these are used for

determining the goals and direction for long-term company development. Basically

top management is involved in these decisions. They decide on company policy,

long-term and annual business plans and the organizational structure. Anything that

is linked to the future of the company. A wrong strategic decision have far-reaching,

negative effects on the company, which in turn places a lot of responsibility on the

shoulders of the strategic decision maker in this study, five strategic decision making

areas such as basic, manufacturing, human resource, marketing, long-term

investment were selected. These strategic decisions making somehow depend on

accounting information. Without accounting information manufacturing department

can’t know what is going on with the production cost and equipment cost.

(Deshmukh, 2006)

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Current State Action Plan Desired State

There is no proof that the Conduct a survey for This paper has proven

quality of accounting managers or accountants that there is an effect as

information has a role for to prove that the quality for managerial decisions

management decisions in of accounting by using the quality of

a company. information has a highly accountin g information Commented [7]: Where is your Gap Analysis?

respective role for as a tool.

management decisions.

Gap Analysis

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CHAPTER 3

METHODOLOGY Commented [8]: 2.1 Research Design

Include also that your study is quantitaive

RESEARCH DESIGN

The descriptive research method is used to observe and gathering the information

that needed for the study. The study will utilize the descriptive research

method to answer research questions. By using this method it will

describes a certain present condition of the study consisted of two theoretical and

applied aspects, the theoretical one deals with scientific thoughts and views related

to accounting information systems where the researcher used the descriptive

approach in presenting the data, and analytical approach in analysis of the results of

the study, which aimed to identify the effectiveness of accounting information

systems at Selected Information Technology Industries in Metro Manila regarding

the collection and analysis of data along with testing the hypothesis.

The descriptive research will determine the accounting information

practices of selected IT industries.

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Population of the Study/ Sampling Design

The respondents of the study are the managers/supervisors of

the IT industries chosen by the researchers in Metro Manila. The

statistical treatment will be utilized using the Ordinal level of

Measurement and T-test (Independent T-test).

Data Gathering Tool

The researchers will use an already prepared survey questionnaire to gather data

for the extent of the accounting information that are practiced by selected IT

industries. The draft of the survey questionnaire will be the content validated by

faculty researchers and accounting faculty members. The first section shows

variables related to demographic for the study sample through five paragraphs

including (Age, gender, qualification, and years of experience and academic

specialization). The second section shows variables related to the effectiveness of

accounting information in Information Technology Industries that pertains to

respondent’s assessment of significance of its management having a relevance,

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faithful representation, comparability, understandability, verifiability, and timeliness.

A questionnaire as a measurement instrument has been designed to rely on a group

of writers and researchers in the subject matter for obtaining raw data that is

necessary to complete the practical aspect of the study. The type of form and manner

that serves the objectives and hypotheses of the study in addition to data collection

contains multiple choices, specific answers or closed questions. Information on the

theoretical aspect of the study including, articles, theses, books.

Data Gathering Procedure

In the gathering of the data:

1. The researches will ask first for permission to respective administrator of

the chosen Information Technology Industries in the Makati area.

2. The researchers will give out questionnaires to the chosen respondents and

will be retrieved outright. The respondents were given enough time to

answer the survey.

3. After receiving the research materials the researches began to tabulate the

result of each survey question.

4. The information that has been gathered was organized into the tabular form

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was subjected to statics treatment before they were analysed and interpreted. Commented [9]: Include the discussion of descriptive

Data Analysis

An independent samples t test is a hypothesis test for determining whether the

population means of two independent groups are the same. The researcher begins by

selecting a sample of observations and estimates the population mean of each group

from the sample means. The researcher then compares these two sample means via

the formula

Where 1 is the sample mean of group 1, 2 is the sample mean of group 2, s2p is

the pooled estimate of variance (formula given in the example problem), n1 is the

sample size of group 1, and n2 is the sample size of group 2. This t-test value can

then be used to determine the likelihood that any difference between the two samples

means is real versus caused by chance.

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