INTEGRATION OF ACCOUNTING INFORMATION SYSTEM IN THE

BS ACCOUNTANCY PROGRAM OF CAVITE STATE UNIVERSITY-MAIN CAMPUS

Bryan Justine R. Perlas

Arianne G. Reyes
Cris John O. Victoria

A research paper submitted to the faculty of the Department of Management, College of

Economics, Management, and Development Studies, Cavite State University, Indang,
Cavite in partial fulfillment of the requirements for ACTG 50- Research Methods in
Accounting. Prepared under the supervision of Mr. Roderick M. Rupido.

INTRODUCTION

Advancement in technology has become prominent in the business world.

Developments have significantly transformed data processing, processes, and

models, thus had significant effect on accounting profession. In the past,

transactions of entities are recorded manually to create reliable financial

statements for over-all decision making while at present business activities are

handled by professionals through the aid of computer system that produce time

efficient financial information.

An accounting practitioner will almost inevitably use accounting software

packages in their working life (Hicks, 2015). However, most universities employ

the traditional method of teaching accounting subjects where teaching involves

hours of lecture accompanied with answering activities or problems, and

materials are limited to books, researches or experiences of professors. In 2008,

according to Kavanagh & Drennan, accounting has such a large technological

foundation in the real world, universities, primarily approach them from a

theoretical perspective without embedding modern information systems and

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 technologies in the teaching and learning and therefore are not producing

graduates with the skills that are in demand. To answer the call of the industry for

accountants with skills in computer softwares the researchers propose the

integration of accounting information system in teaching methods applied to

accountancy students through adding laboratory hours to practice use of

computer with accounting software. Acceptability of the proposed method is the

primary concern of this project. However, the study will not cover the feasibility of

the proposal. The research will focus on how students see this proposed shift in

teaching method given that advances in information technologies transformed

the accounting function in business and the role of accountants.

Employers may not yet be demanding specific computer accounting skills

as on the job training is often provided. However, it is likely that graduates with

computer skills will be preferred over those without such skills (Cooper, 1991).

STATEMENT OF THE PROBLEM

Faced with developments accountants are not only required to have academic

competence but also skills in handling softwares. Researchers have argued about the

integration of accounting information system in teaching methods applied to

accountancy students. This study aims to answer the following questions:

1. Is the proposed change in teaching methods acceptable?

2. What are the advantages and disadvantages of using the proposed integration of

accounting information system in teaching methods?

3. Are students familiar to accounting softwares?

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OBJECTIVES OF THE STUDY

Generally, this study seeks to propose the integration of accounting information

system in teaching methods applied to BS Accountancy students of Cavite State

University- Main Campus.

Specifically, the objectives of this study are:

1. To determine if the proposed method of integrating accounting

information system is acceptable.

2. To determine the advantages and disadvantages of using the proposed

integration of accounting information system in teaching methods.

3. To describe the familiarity of students in terms of accounting softwares.

SIGNIFICANCE OF THE STUDY

The study will be helpful to students under the accountancy program. Results of

the study will aid in the betterment of the teaching methods applied to students, thus

improving the education system. The presented information may enable them to assess

and evaluate their personal readiness and preparedness as future corporate officers. In

addition to that, it will help in their preparation as professionals in the future.

Furthermore, the study could be of importance to the following:

Professors. The results of the study can facilitate them to assess their current teaching

method. Findings can help them to formulate efficient strategies and worthwhile

approaches to make learning more comprehensive. Results may signal them to realize

their noble task in preparing the students as future professionals in the accountancy

profession.

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Cavite State University. The research will enable the body to assess and evaluate the

college curriculum and may help the accountancy program developers. In this manner,

they will be able to make meaningful reviews in the current accountancy curriculum, and

if possible they can make amendments to improve the teaching methods applied to

students

Schools offering accountancy program. The ideas presented can assist other schools

to evaluate their hired professors. This can pave the way for the enhancement of

teaching methods applied to students. And if necessary the accountancy curriculum can

be revisited and necessary changes could be made.

Future researchers. The outcome of the study is beneficial to the future researchers.

The ideas presented may be used as reference data in conducting new researches. This

study may be one of the basis for the creation of a new theory.

SCOPE AND LIMITATIONS

The study will only focus on proposing the integration of accounting information

system in teaching methods applied and determining if it is acceptable to accountancy

students of Cavite State University. This study will also provide significant

recommendations for the improvement of the educational excellence of the Accountancy

program. The study will not cover the issue whether the school can handle the expenses

or not.

DEFINITION OF TERMS

Accounting information system. a structure that a business uses to collect, store,

manage, process, retrieve and report its financial data so that it can be used by

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accountants, consultants, business analysts, managers, chief financial officers (CFOs),

auditors, regulators and tax agencies.

Accounting software. A type of application software that records and processes

accounting transactions within functional modules such as accounts payable, accounts

receivable, journal, general ledger, payroll, and trial balance.

Audit trails a system that traces the detailed transactions relating to any item in an

accounting record.

Auditor a person appointed and authorized to examine accounts and accounting

records, compare the charges with the vouchers, verifying balance sheet and income

items, and state the result.

Extensible Business Reporting Language is a standard that was developed to

improve the way in which financial data is communicated, making it easier to compile

and share this data.

Information Technology is the use of any computer, storage, networking and other

physical devices, infrastructure and processes to create, process, store, secure and

exchange all forms of electronic data.

Small and medium-sized enterprises (SME) are defined as any business activity/

enterprise engaged in industry, agri-business/services, whether singe proprietorship,

cooperative partnership, or corporation whose total assets, inclusive of those arising

from loans but exclusive of the land on which the particular business entities office, plant

and equipment are situated.

System is a set of interacting or interdependent components forming an integrated

whole

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Systems development life cycle is a limited term that explains the phases of creating a

software component that integrates with other software components to create the whole

system.

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 REVIEW OF RELATED LITERATURE

Importance of Accounting Information System in the Accounting Curriculum

It is essential that anyone pursuing an accounting career must study and

understand accounting information system (AIS) and its related concepts.

Notwithstanding which specific career path is chosen within accounting, the use of

accounting information system has always been considered. In fact, there are many

possible roles that an accountant can be directly related to AIS such that the accountant

can be a user of the AIS, a part of the design or implementation team of AIS, or an

auditor of AIS (Okwuduche, 2013).

In the book authored by James Hall, accountants as user of AIS, must provide a

clear picture of their problems and needs to the systems professional. For example,

accountants must specify accounting techniques to be used; internal control

requirements, such as audit trails; and special algorithms, such as depreciation models.

As members of development team, their involvement often extends beyond the

development of strictly accounting information systems applications. Systems that do not

process financial transactions may still draw on accounting data. The accountant may be

consulted to provide advice or to determine if the proposed system constitutes an

internal control risk. Also as an auditor, accountants need to ensure that accounting

information system is auditable. Some computer audit techniques require special

features that must be designed into the system. The auditor/accountant has a stake in

such systems and must be involved early in their design. Auditors routinely review the

organization‟s systems strategy. History has shown that careful systems planning is a

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cost-effective activity in reducing the risk of creating unneeded, unwanted, inefficient,

and ineffective systems. Both internal and external auditors have vested interests in this

outcome. Hall also stated that accountants play an important role in the conceptual

design of the system. He or she must recognize control implications of each alternative

design and ensure that accounting conventions and legal requirements are understood.

These issues need not be specified in detail at this point, but they should be recognized

as items to be addressed during the construct phase of the system. When a company is

on the process of developing a system, the economic feasibility of proposed systems is

of primary concern to accountants. Specifically, the accountant should ensure that only

escapable costs are used in calculations of cost-savings benefits, reasonable interest

rates are used in measuring present values of cash flows, one-time and recurring costs

are completely and accurately reported, realistic useful lives are used in comparing

competing project, and that intangible benefits are assigned reasonable financial

values. Errors, omissions, and misrepresentations in the accounting for such items can

distort the analysis and result in a suboptimal decision. Thus, accountants to be able to

perform such roles have to know about accounting information system. However, most

universities stick with the traditional teaching making graduates only learn how to use

systems when on practice.

In systems development life cycle process, accountants are highly involved. The

SDLC process is of interest to accountants for two reasons. First, the creation of an

information system represents a significant financial transaction that consumes both

financial and human resources. Systems development is like any manufacturing process

that produces a complex product through a series of stages. Such transactions must be

planned, authorized, scheduled, accounted for, and controlled. Accountants are as

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concerned with the integrity of this process as they are with any manufacturing process

that has financial resource implications. The second, and more pressing, concern for

accountants is with the products that emerge from the SDLC. The quality of accounting

information systems rests directly on the SDLC activities that produce them. These

systems are used to deliver accounting information to internal and external users. The

accountant‟s responsibility is to ensure that the systems apply proper accounting

conventions and rules and possess adequate controls. Therefore, accountants are

concerned with the quality of the process that produces accounting information systems.

For example, a sales order system produced by a defective SDLC may suffer from

serious control weaknesses that introduce errors into databases and, ultimately, the

financial statements (Hall, 2011).

One of the first systematic studies of the importance of accounting information

system in the accounting curriculum was carried out by Grover S. Kearns, a CPA

professor of University of South Florida St. Petersburg. The study primarily focused on

examining the relative importance of accounting skills to CPAs, determining whether

there is a major difference on how CPAs value AIS skills compared to other skill sets

that encompass undergraduate accounting programs, and to offer an instrument for

measuring the relative value of these skills in the marketplace. While it may be true, prior

research shows that accounting curricula may not be correctly aligned with market

needs. Moreover, there is little research that examines the relative value of accounting

information systems (AIS) in the undergraduate accounting program.

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 Based on Kearns‟ (2014) study of the importance of AIS, the purpose was to gain

insight into how professional accountants view the relative importance of knowledge and

skills that comprise a typical undergraduate accounting curriculum. The study

methodology employed a survey of 191 CPAs in the Tampa Bay area in Florida.

Through the aid of nine accounting faculty members who teach at the University Of

South Florida St. Petersburg, the knowledge and skills were identified and listed in the

survey questionnaires while faculty member of College of Business and Program of

Accountancy, which are accredited by the Association to Advance Collegiate Schools of

Business (AACSB), helped to identify the most important topics taught within the

programs. Participants of the study were asked to rate the importance of each of the 36

skills that are current learning objectives for undergraduate accounting majors. The

study conducted, however, has several limitations to be considered. First, the

respondents may not be the representative of all accounting practitioners. It is probable

that biases may exist on the skill rating. Second, the sample size of the study comprises

56 CPA, which is higher than the similar research. Third, the four faculty member

classification of knowledge and skill and the reflected composition skilled were based

only on the perception of the faculty and institution. Thus, the formulation of the skill

sets, like the survey, reflects a broad level of academic and professional experience.

As a result of the study regarding the examination of the relative importance of

accounting skills to CPAs, the top ranked functional skills were spreadsheets, financial

statement preparation, financial statement analysis, analysis of variances and budgeting.

Regarding the determination of whether there is a major difference in how CPAs value

AIS skills compared to other skill sets in undergraduate accounting programs, results of

the survey indicated that generic skills set was ranked highest by CPAs and the AIS

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skills set was ranked second. Additionally, the profound study clearly indicates that

CPAs rated some of the AIS topics as more essential than others. The top rated skill

was spreadsheet tools, and the lowest rated skill was audit software and tools. Kearn

(2014) concluded that the research study provides insight into the relative importance of

the individual functional skills and skill sets to practitioners. Moreover, the study provides

evidence that the AIS skills are valued highly by CPAs although they are given limited

attention in most accounting programs (Kearns, 2014).

Accounting Information Systems over the Past Decades

It is evident that the technology is evolving rapidly as responding to customers

demand (Leimeister, 2012). Numerous companies are now acknowledging the fact that

technology may have the capacity to support process optimization with regards to the

terms of costs, lead time, and resources involved. According to Kaleinkaite (2009),

accounting system is essential in providing relevant, reliable, and useful information for

the users of financial information. This data is supported by Kundeliene (20011) who

argues that the company‟s efficiency is in direct relation with the objective and timely

financial information provided by the accounting system, whose main purpose is to

collect and record transactions and events with economic impact to the company, as

well as to provide relevant, and fair information to stakeholders.

The evolution of accounting information system has grown, and the technology

increased its development in speed and effects as it transcends from the deployment of

basic accounting program or the use of ERP systems (Enterprise Resource Planning), to

the creation and development of web-based communications. As of today, AIS concepts

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such as cloud computing, cloud accounting, and etc. are now more of a daily reality

among companies

Over the decades, accounting information system has changed a lot, and it still

continues to grow and develop in order to cope up with the advancement in the

technology today. In the late 1970s, Chen (1976) proposed a data model called entity-

relationship model. Some of the important semantic information about the real world is

integrated in this model. In addition to that, a special diagramming technique is

introduced as a tool for database design. The entity relationship model can be used as a

basis for unification of different views of data: the network model, the relational model,

and the entity set model. Just on a decade ago, a comprehensive review and analysis

of 17 years (1982 to 1998) of accounting information systems (AIS) research was

reported by Poston and Grabski (2000). It showed that the researcher‟s principal aim

was to identify trends in the underlying concepts and research methods used in the AIS

research. They concluded that AIS research was entering a „more balanced phase of

research progression (Potson and Grabski, 2000).

With regards to the teaching method of AIS in the past decades, Wu (1983)

argued that universities and schools may vary substantially in the way of teaching the

course of AIS. The researcher also said that there are no standard methods existing in

teaching AIS at that time. That is why Wu (1983) created three general methods for

teaching AIS course: class lecture as the main teaching tool; case study as the first

supplementary teaching tool; and programming to be as the second supplementary

teaching tool (Wu, 1983). In the late 2010, Hackbarth, Dow, and Janvrin (2010) found

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that the combination of computer classroom and traditional classroom is the most

effective to promote students‟ performance in AIS courses, while in a recent study of

Charron and Raschke (2014), the researchers found that using Skype and Jing to

supplement with Netsuite accounting software could promote students‟ satisfaction.

Students’ Perceptions on Studying Accounting Information System

According to Wong and Wong (2017), in understanding the perceptions of

students on the course of accounting information system, the perceptions on ease of

use, usefulness and acceptance must be investigated.

It is demonstrated that while designing an appropriate course topics and

employing effective teaching methods are essential for AIS learning, it is no less

important to motivate students to learn and accept the importance of AIS courses. Until

now, little importance has been given to studies addressing this critical issue yet. Based

on the study of Normand (2011), who investigated whether and how student perceptions

on the importance of learning AIS change with the teaching method integrating textbook

reading, in class projects, and reflection papers, it is found that the integrated approach

increases students‟ perception on the importance of learning about AIS. On the similar

study conducted in India, Weli (2015) explicitly identified the factors affecting student

acceptance of AIS courses in India, and it was found that the students‟ attitude towards

computer is positively related to the acceptance of AIS courses. The two studies made a

clear understanding of the implications that AIS instructors should consider in integrating

the teaching method and promoting the attitude of its students towards the use of

computer.

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 It is of importance that the relationship of perceived ease of use, perceived

usefulness and students‟ acceptance of AIS course are understood in learning AIS

today. According to the study piloted by Davis (1989), in measuring the perceived ease

of use of a computer system, there are six items that must be considered: learning to

operate the system is easy for the user, easy to get the system to do what user wants,

interaction with the system is clear and understandable, the system is flexible to interact

with, it is easy to become skillful at using the system, and the user finds the system easy

to use. Davis‟s result suggested that usefulness connects the link between ease of use

and usage of a system. Another scholarly article made by Van der Heijden (2004)

suggested that perceived ease of use has significant impact on perceived usefulness

and perceived enjoyment of the website. In the study of Igbaria et al. (1996) on

managers and professionals about the use of microcomputer, the result suggested that

perceived ease of use has significant direct and indirect impact over perceived

usefulness and perceived enjoyment on system usage.

In the study made by Wong and Wong (2017), it was concluded that there is a

strong positive direct effect with regards to the perceived ease of use and perceived

usefulness of AIS. Students can identify the usefulness of the function of their work

performance and productivity and effectiveness if the latter can perceive that the AIS

function is easy to use. Adopting user-friendly AIS for the educator may also be

considered for the effective teaching of AIS. Wong and Wong (2017) explained that

when students perceived the usefulness and effectiveness of AIS, it will tend an increase

for them in accepting AIS courses. In as much as AIS is an essential tool for

accountancy students, it will be more required for the students to learn AIS when it is

perceived that AIS is easy to use.

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Learning Benefits of Employing Accounting Software in the Class

Detailed analysis of the impact of accounting software utilization on students'

knowledge acquisition Emilio Boulianne (2014) showed that students who first

completed the accounting course manually and then completed the same course using

accounting software experienced the best knowledge acquisition. The said study

recommends that in order to acquire concrete knowledge of the accounting cycle, the

best manner for student is by completing course using both methods. Hence, accounting

software can be effectively developed and integrated in class to improve knowledge

acquisition of accounting information systems (Boulianne, 2014).

The most essential reason, however, to introduce accounting software at school

level is that it helps learners to prepare for tertiary education and to be more competitive

in the corporate world (Blundell, 2015). The author noted that most accounting degrees

and bookkeeping certifications place a heavy importance on computerization; hence

students who arrive with knowledge of a software package will have an edge. Most of

the studies that have studied the role of technology in learning accounting information

system through accounting software have concentrated on the objective of developing

technical computing skills. A study by Albrecht and Sack (2000) emphasized the areas in

which they believe accounting schools need to focus more heavily to meet industry

needs and make accounting more attractive to potential students, thereby emphasizing

the capacity to employ financial modelling and other decision-making tools.

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 Aside from the prior fieldworks that showed correlations with regards to the

benefits of integrating accounting software in the classroom, there have been several

studies (e.g., Kadonis, 1992; McKeown, 1976; Oglesbee, Bitner & Wright, 1988) that

examine the effect of computers on students‟ accounting knowledge which results to

inadequate and conflicting results. For example, an experiment performed by McKeown

(1976) found computer-assisted learning enhanced students‟ performance. On the other

hand, Oglesbee et al. (1988) used case studies to measure learning outcomes, and

reported no significant differences between groups. The finding is not surprising and

strengthens findings in the general education literature. In another study made by

Russell (1999), the researcher mentions 350 papers in his website where non-significant

differences were reported in studies which examined the impact of technology on

learning outcomes. Due to lack of meaningful and confounding results identified in the

existing research, and calls for greater use of information technology to enhance

learning, a study done by Brendan O'Connell (2011) evaluates whether the use of

accounting software in learning increases accounting knowledge.

Findings from O‟Connell‟s study indicate that the integration of commercial

accounting software for educational purposes is not superior enough to traditional

teaching approaches. Thus, these results raise a question as to why use of such

packages are integrated into accounting programs without initial evaluation of their

teaching usefulness. Traditional teaching method might be more effective in teaching

these fundamentals. However, if universities introduce these packages as part of a

course as a means of providing students with experiences that enhance their

employment in the coming years, then their use might be justified (O‟Connell, 2011).

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Integrating Accounting Information System in the Class

Accounting Information System (AIS) is vital to all organizations (Borthick and

Clark, 1990; Curtis, 1995; Rahman et al., 1988; Wilkinson, 1993; Wilkinson et al., 2000)

and perhaps, every organizations either profit or nonprofit-oriented need to maintain the

AISs (Wilkinson, 2000: 3-4). To better understand the term „Accounting Information

System‟, the three words constitute AIS would be elaborate separately. Firstly, literature

documented that accounting could be identified into three components, namely

information system, “language of business” and source of financial information

(Wilkinson, 1993: 6-7). Secondly, information is a valuable data processing that provides

a basis for making decisions, taking action and fulfilling legal obligation. Finally, system

is an integrated entity, where the framework is focused on a set of objectives. The

combination of the three words Accounting Information System indicate an integrated

framework within an entity (such as a business firm) that employs physical resources

(i.e., materials, supplies, personnel, equipment, funds) to transform economic data into

financial information for; (1) conducting the firm‟s operations and activities, and (2)

providing information concerning the entity to a variety of interested users. Indeed, the

combination or interaction between human, technology and techniques would permit an

organisation to administer its knowledge effectively (Bhatt, 2001; Thomas and Kleiner,

1995).

Accounting has a large technological foundation in the real world and

accountants work in an information technology-enabled environment irrespective of the

role, nature of organization and size. In spite of such widely held views that accountants‟

need skills in the selection, implementation, management and use of information

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technologies at their work place, universities appear to be approaching the accounting

education from a theoretical perspective. Without embedding current and emerging

information technologies in the teaching and learning of accounting and without

incorporating various accounting applications and technologies that are IT-based in the

curriculum, university business schools are not able to produce graduates with skills that

are in demand (ALTC 2009; Kavanagh & Drennan, 200)] and graduates that are „work

ready‟. Though there is a significant change in the nature of accountants‟ work and their

role in organizations (Thomson, 2009; Howieson, 2003), the university accounting

education has not been following suit [Kavanagh & Drennan 2008; Albrecht & Sack

2000].

Whether universities are preparing „work ready‟ professionals is a contentious

issue in every profession. In accounting also, this debate has been there since the

introduction of entry requirement in 1965 by the Australian accounting profession [Linn,

1996]. Employers have been complaining that the universities are producing graduates

with „theoretical‟ knowledge rather than „practical‟ skills that will help them perform their

tasks on the job effectively. This observation is not limited just to accounting, but to

many other professions such as engineering and nursing (Mulgan, 1986). Limited

resources and inadequate interaction between academics and practitioners are cited as

the main reasons why the current university accounting education is not able to meet

future needs of students and employers (Wu and Chen, 2004).

Recent observations by the Business Industry and Higher Education

Collaboration Council (BIHECC) confirm those employers‟ concerns and point out the

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inadequate development of these skills to graduates [BIHECC, 2010]. While this debate

is not new, it is a complex issue. This is influenced by several factors including the

expectation of students, diverse characteristics and requirement of employers,

objectives of the university degrees, available resources at the universities, demands by

the professional bodies, competencies of the academic staff and their teaching and

learning strategies.

The International Federation of Accountants (IFAC), a major professional

accounting body, has been stressing the importance of information technology skills to

accountants since 1995 and released guidelines to university business schools. The

recent release of these guidelines specify the knowledge of transaction processing

systems, data organization and access methods, IT architecture, IT security

management, IT strategy, IT internal control, IT systems acquisition, development and

implementation, and management IT [IFAC, 2007] for professional accountants.

Similarly, the International Accounting Education Standards Board (IESB) emphasizes

the acquisition of competence – “the ability to perform a work role to a defined standard

with reference to working environments” which includes the IT-enabled work

environment (IESM 2009). According to IESB (2009), a professional accountant must

possess the necessary professional knowledge and skills in addition to values, ethics

and attitudes and IT skills are an important component of this skills portfolio.

The Education Committee of the International Federation of Accountants (IFAC)

has considered IT as an integral component of the University Accounting curriculum.

They identified IT knowledge and competencies as one of the three knowledge and skills

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areas that a professional accounting education should contain [IFAC, 2003]. The IFAC

recommends inclusion of IT control knowledge, IT user competencies, IT control

competencies and knowledge of evaluating an information system. Accounts are

required to demonstrate their understanding of the impacts of IT on business processes

and models, IT risks, IT enabled internal controls and ability to use various contemporary

accounting information systems and technologies [IFAC, 2003].

In its submission to Bradley‟s review of higher education, the Joint Accounting

Bodies (JAB) that include CPA Australia, National Institute of Accountants and the

Institute of Chartered Accountants in Australia, have stressed the importance of

imparting work ready skills to students [JAB, 2008]. They have recommended

“curriculum renewal to better reflect the contemporary demands of business in a rapidly

changing globally competitive world,” [JAB, 2008]. Rather than expanding the number

and content of the technical accounting subjects, the JAB has recommended embedding

the required skills for improved „employability‟ of the graduates into intentional curriculum

design of constructed learning experiences.

Even though development of capabilities as against the „competencies‟ is

considered the main role of university accounting education [Mulgan, 1986],

competencies are also considered important given the employers requirement of

effective „employability‟ of „work ready graduates. For example, Wornoff (2009), in an

analysis of the legal profession which is similar to accounting profession as it is also

service-based, argues that both universities and practitioners have complementary roles

to play in the development of professional practitioners. With regard to teaching practical

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skills, Wornoff (2009) argues that the universities have a comparative advantage for both

the teaching of tasks and context within courses taking a perspective wider than the

immediate commercial concerns of a particular professional firm.

Several reports by the Accreditation bodies and employer bodies have identified

the need for sound information technology skills to Accounting graduates [ALTC, 2009].

Employers want accountants who have the capability to understand and negotiate their

way around contemporary information systems used for accounting. Widespread

diffusion of information technologies into the workplace means that students who have

high level up to date IT skills will be likely to integrate more rapidly into an organization

and become productive sooner rather than those who do not [Heales, 2005].

Rapid IT advancements from 1990s have significantly transformed business data

processing, processes and models and had a significant effect on accounting profession.

Rapid growth, range and the dynamic nature of the current and emerging technologies

used within accounting practices [Gellinas and Gogan, 2006], poses a challenge to

identify a specific list of IT skills that are relevant and useful to accountants [Greenstein

& McKee, 2003]. A study of accountants in Australia by Rai et al (2010) identified

spreadsheets, accounting applications and security management as the most important

IT skills required for practicing accountants. Similarly in a study in Malaysia by Ismail

and Abidin (2009), auditors have ranked accounting applications as the most important

category of IT skills required. Rai et al (2010) identified the reported lack of skills among

accountants in Australia in IT security management and accounting applications despite

them rated as the top five important skills. In a recent survey of accountants and

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auditors, the American Institute of Certified Public Accountants (AICPA) have identified

IT security, reporting from business intelligence software solutions, leveraging

efficiencies from accounting software, IT risks and IT-enabled internal controls among

the top priority initiatives for their organizations [AICPA, 2010].

Several studies conducted since 2001 have suggested the need to better

incorporate IT skills into accounting curriculum [Rai et al, 2010]. As pointed out by

Wessels (2005), several core subjects in the accounting curriculum such as financial

accounting, management accounting and auditing are taught without any reference to

the role of IT and IT-enabled automation of accounting processes, transactions, controls

and reports. A study by Chandra et al (2006) identified a growing gap between the

information technology skills demanded of accountants and those supplied by the

universities in USA.

Though, accounting has such a large technological foundation in the real world,

universities, primarily approach them from a theoretical perspective without embedding

modern information systems and technologies in the teaching and learning and therefore

are not producing graduates with the skills that are in demand [ALTC, 2009; Kavanagh &

Drennan, 2008]. Therefore, more integrated approach to the education and development

of professional accountants that involves complementary roles played by the

universities, employers and professional accounting bodies such as CPA, as suggested

by Velayutham and Perera (2009 is required. In spite of some developments in the

accounting curricula in recent years with greater usage of software tools such as Excel,

MYOB and Quick books, graduates perceive that there are significant gaps in the skills

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to prepare them for their work as professional accountants [De Lange et al, 2006]. A

study by Chandra et al (2006) identified a growing gap between the information

technology skills demanded of accountants and those supplied by the universities in

USA. When the skills demanded by employers do not align with those acquired by

students in university business schools, graduates believe they are full prepared by the

universities. This inadequate preparation for „work readiness‟ imposes an unnecessary

cost of retraining on the industry in basic accounting practices and processes that

demand integration with IT skills.

This issue has become particularly significant and timely in the context of recent

moves by the Australian Federal Government to introduce “codified course attributes

and graduate outcomes across all areas of post-school study” as a part of its Australian

Qualifications framework (AQF). With the accounting discipline being the first to be

considered for the development of minimum academic standards under AQF [Matchett

2010, p.30] in business degrees, there is an opportunity to explore some of these issues.

As information technologies increasingly become embedded in most of the accounting

and other non-accounting transactions in business, it is essential for students to acquire

these skills in universities. Improved understanding of the information technologies and

their potential impact on business processes and models, may also help accountants in

resolving the IT paradox that shows a lack of correlation between productivity and

investment in technology [Thorp, 1999].

The Association to Advance Collegiate School of Business International (AACSB

2010) wants business students‟ learning experiences to include the use of appropriate

23
instructional technologies and technology tools. The American Institute of Certified

Public Accountants (AICPA) suggests “individuals entering the accounting profession

must acquire the necessary skills to use technology tools effectively and efficiently,”

(AICPA, 2006: pp.3). In fact, these skills are considered essential in order to develop

and apply other functional competencies. Similarly the Bedford Committee of the

American Accounting Association (AAA), in a report to the university faculty, suggested

accounting academics to acquire necessary skills to carry out computer-assisted

teaching and learning. Training accounting graduates who are fit to work in an

information technology-enabled environment is more challenging for academia than ever

before.

Information technologies currently deployed and taught in various accounting

programs

Today computer competency is a very important part of an accountant's technical

ability. All companies use some form of a computerized accounting system, such as

QuickBooks, Peachtree, or MYOB or SAP and several management accounting tools

enabled by information technologies. In fact, there is no single organization whether it is

a small or medium or large enterprise that does not use some accounting software to

manage its accounting transactions and reports. These systems use a variety of

computer functions to properly record financial information and create financial

statements and reports. Thus, accounting application software solutions are pervasive in

industry and employers expect accounting graduates to have good mastery of

accounting software [Hancock et al 2009].

24
 MyOB, Quickbooks, NetSuite, AccountEdge and Sage Peachtree are some of

the most popular computerized accounting systems used by small and medium-sized

enterprises (SME) all over the world. These software packages help SMEs to manage

inventory, customers, vendors, employees, payroll, general ledger, accounts payable,

accounts receivable, time billing, costing, banking, fixed assets, financial statements and

reports. Some universities use one of these software tools to teach accounting concepts

at the foundation level to business students.

Spreadsheet have an important role in businesses even when an organization

has the latest and most comprehensive accounting software solutions for managing

accounting processes. Many times account reconciliations or other reports are created

using spreadsheets from financial information and many reports produced by the

accounting applications are imported into the excel spreadsheet and manipulated for

further use. In fact, spread sheeting is considered one of the key IT skills essential for

management accountants who provide management decision support [Beaman and

Richardson, 2007]. Though many university accounting programs incorporate excel

spreadsheets as tools in teaching management accounting units, employers still

expressed disappointment in the excel competence of graduates in Australia [Hancock

et al, 2009; Chandra et al, 2006].

A significant proportion of large enterprises use integrated enterprise-wide

information systems such as SAP, Oracle that provide support for accounting as well as

other business functions. In addition, many companies use various advanced

management accounting tools such as activity based costing, balanced score card and

strategic enterprise management. These tools are information-technology enabled now

25
and are typically embedded in various advanced IT solutions such as SAP. One of the

important technical skills employers want accountants to possess is the mastery of

accounting software [Hancock et al, 2009]. ERP (enterprise resource planning) systems

are the most popular tools used in teaching accounting courses in USA. Considering the

maturity of the ERP software in the market, and the support offered by large ERP

vendors such as SAP, Oracle and Microsoft to universities, there is a good deployment

of these tools in accounting courses in USA. Further Microsoft access, data mining, data

warehousing, XBRL (Extensible Business Reporting Language) are other technologies

available. Even though these technologies are viewed as the most important and

relevant to industry, they are not embedded in a large number of university business

schools accounting programs [Hancock et al, 2009]. Though REA (resources, events

and activities), a modeling logic is taught in many university business schools in USA,

other contemporary technologies such as XBRL, ERP, business intelligence, IT security

and ITenabled forensics are not taught in university accounting programs. For example,

a study conducted in US identified excel, REA and Great Plains Dynamics (an ERP

system for small and medium sized enterprise) are the most popular applications

embedded in accounting units [Chandra et al, 2006].

REA is another data modeling framework that is important for many accountants

at their workplace. REA (resources, events and agents), is a method of modeling data

and business processes from an accounting perspective. It is used as a framework for

building and understanding accounting information systems in a shared data

environment both within the enterprise and between the enterprises in supply chain

context. Widely used in USA accounting programs, this modeling framework integrates

the teaching of accounting transaction structures, commitments, business policy

specifications, process improvement and value chain construction [McCarthy, 2003].

26
With many accountants typically involved in modeling and process improvement projects

in organizations, REA and process modeling skills are important skills accountants

would like to have these days. While IT concepts such as data mining, data warehouses,

and ERP systems are more amenable to integration in management accounting units,

activity based accounting, lean accounting, and six sigma quality management concepts

can leverage these IT-based concepts to enrich management accounting curricula

(Chandra et al 2006).

Different Accounting Systems Software

Businesses use accounting systems software to gather and record information

about and report on the financial status of a firm. This software is critical to the good

governance and administration of an organization. It is important to know the different

types of accounting software, and under what circumstances each one should be used

before deciding upon which systems software package to use (Steven Bragg, 2018).

Spreadsheets. This systems software is commonly used in small business/ firms

which can be run by just using an electronic spreadsheet for its accounting software.

Spreadsheets are well-known because they are inexpensive, and the system can be

configured in any way at all depending on the activity that a business is doing. However,

it is evident that spreadsheets are prone to error, since information may be entered in

the wrong place, incorrectly, or not entered at all, resulting in inaccurate financial

statements. Hence, spreadsheets are typically only used by organizations that have very

low transaction volumes (Steven Bragg, 2018).

27
 Commercially-available software. Being well-known accounting software in the

field of having multiple layers of error detection in the system, Commercial off-the-shelf

(COTS) software, also referred to as commercially-available software, is the

predominant accounting software used throughout the world. It is moderately

configurable to the needs of a business, contains multiple layers of error detection to

prevent the entry of incorrect information, and produces standard reports that can

usually be configured to the needs of the user. There are COTS packages that are

specific to certain businesses, with extra features to address the needs of their target

markets. COTS software may require the services of consultants to install, and can

require a lengthy installation process, as well as on-site staff to maintain the software. A

variation on this concept is accounting software that is available as an online service,

which requires users to log into the vendor's site to access the software (Steven Bragg,

2018).

Enterprise resource planning software (ERP). This kind of accounting

systems software incorporates data from all parts of a business into a single database.

By using this system, the used method eliminates the complications associated with

having independent department-specific software that does not share data. However, it

is also expensive and it may require more than a year to install. This software is usually

only needed by the largest and most complex organizations (Steven Bragg, 2018).

Custom accounting software. This software is custom developed for an

organization. This approach is usually only taken when an entity's needs are so specific

that they cannot be met by a commercially-available software or ERP package.

28
However, this approach is rarely taken, since custom software tends to be buggy, having

unexpected glitches in the software at a time, and it requires more maintenance than

commercially-available packages (Steven Bragg, 2018)

There are many different brands of accounting systems software nowadays and

they perform specifically according to the nature of business of the company. In the

Philippines, SAP, Quickbooks Enterprise, NetSuite ERP, MyOB, and etc., are being

used by many companies to record their business information and report their financial

status in the business.

SAP provides the right foundation for your accounting and reporting teams. Their

financial accounting solution unifies robust financial accounting functionalities to help

you manage the complexities of your company's global accounting and reporting

requirements – for greater efficiency and transparency across the enterprise. Record all

your financial processes into a comprehensive general ledger. It can support

multidimensional reporting and parallel accounting standards, complete financial

accounting by integrating assets, payables, receivables, and inventory, use powerful

management accounting tools for orders, projects, cost centers, and profit centers, and

leverage comprehensive functionality for closing automation, reporting, and audit

support

Quickbooks is easy to set up and use. Unlike spreadsheets, it does the

accounting automatically. QuickBooks helps you keep track of the money coming in and

29
out of your business, all in one easy-to-use place. So you always know where you stand,

and you‟re always ready for tax time. Don't worry about losing your laptop or important

files. QuickBooks automatically backs up your data with bank level security so it's always

safe, and always available, from any device.

NetSuite ERP, on the other hand, is the world's most deployed cloud Enterprise

Resource Planning (ERP) solution. NetSuite ERP delivers the proven, comprehensive

financial management capabilities required to grow a changing, complex business.

NetSuite ERP takes your business beyond traditional accounting software by

streamlining operations across your entire organization and providing you with the real-

time visibility you need to make better, faster decisions.

MyOB is an Australian tax and accounting software company, commonly used

here in the Philippines, providing a range of products for both small and big businesses

as browser based, cloud based, or physical installation based software. This accounting

systems software functions almost the same as QuickBooks Enterprise, thus being one

of the easiest and reliable software package in the accounting environment.

30
 METHODOLOGY

This chapter discussed the research design, sources of data, the respondents of

the study, the sampling technique used, the research instrument, the data gathering

procedure, and the statistical tool used to analyze data.

Research design

Descriptive statistics was used in this study. It is the most appropriate method in

determining the degree of the acceptability of the integration of accounting information

system in the BS Accountancy program. Descriptive statistics is able to provide

summaries about the samples and the measures of the underlying constructs.

Sources of data

This study is based on primary data. To ensure respondents understand the

questions and answer properly, a brief overview of the study, including the instructions

was provided in the survey questionnaire. The data was collected from the students of

Cavite State University – Main Campus who were enrolled in Bachelor of Science in

Accountancy. Other related data and sources are gathered form previous researches,

case studies, thesis, and articles.

Participants of the study

A total of 150 survey questionnaires were distributed to the student of Bachelor

of Science in Accountancy in Cavite State University – Main Campus for the school year

2018-2019. All the respondents returned the completed survey form. The survey

questionnaires are allocated based on the number of students enrolled in each year

level.

31
 Year Level Number of Students per Number of student per year
year level level

First Year 240 120

Second Year 0 0
Third Year 12 10
Fourth Year 43 20
Fifth Year 24 20

Sampling techniques

Researchers used the random sampling technique to reach out its respondents

so that every student has an equal possibility of being selected to participate in the

study. Through this method, the researcher will select a group of subjects (known as

samples) for study from a larger group (referred to as population). Each individual is

chosen entirely by chance and each member of the population has an equal chance of

being included in the sample.

Data Gathering

A survey questionnaire was used to determine the acceptability of integration of

accounting information system in the curriculum of Bachelor of Science in Accountancy

in Cavite State University – Main Campus. The first set of survey form was composed of

seven questions that were answered by the student. The questionnaires are developed

based on the objectives of the study. To ensure that the respondents understand the

question and answer it correctly, researchers gave a brief orientation regarding the

questionnaires.

32
 In order to measure the background knowledge and acceptability of the

integration of accounting information system, a five-point Likert Scale was used where 5

being the highest and 1 being the lowest.

5- Highly Acceptable/ Highly Valuable

4- Acceptable/ Valuable

3- Neutral/ May or may Not be Valuable

2- Slightly Acceptable/ Slightly Valuable

1- Not Acceptable/ Not Valuable

This approach is widely used in many researches in scaling responses in

surveys, such that the term is often used interchangeably with rating scale, although

there are other types of rating scales.

Data Analysis

This study used a descriptive tool in analyzing the data gathered from its

respondents. It helps the researchers to determine the acceptability of “Integration of

Accounting Information System in the Bachelor of Science in Accountancy Program of

the Cavite State University- Main Campus”. Percentage, mean, and simple ranking are

utilized in this study.

To determine the skill/knowledge of the respondents and the acceptability of

proposed method a five point Likert-scale was use where in a score of five (5) being the

highest and one (1) being the lowest.

33
Statistical Treatment of Data

To access the validity and accuracy of the measurement, responses were

tabulated for the statistical treatment. Survey form is composed of seven questions and

follow-up questions. The computed mean were used as a basis of determining the

degree of the acceptability of the integration of accounting information system in the BS

Accountancy program.

34
 RESULTS AND DISCUSSION

This chapter discusses the data gathered from the BS Accountancy students of

Cavite State University about the students‟ familiarity in accounting information system

particularly the most common Microsoft Excel, the students‟ perception in the proposed

method of integrating accounting information system to the program together with the

advantages and disadvantages of the proposal.

STUDENTS FAMILIARITY WITH MICROSOFT EXCEL

9%

YES
91%
NO

Fig. 1

Based on figure 1, a total of 137 students from the sample said that they know

how to use Microsoft Excel which is equal to 91% of the total sample. On the other hand,

13 students responded that they don‟t know how to use Microsoft excel which is

equivalent to 9% of the total sample. Hence, majority of BS Accountancy students of

Cavite State University are familiar in using MS Excel.

35
 LEVEL OF FAMILIARITY OF STUDENTS WHO KNOWS
MS EXCEL
90
79
80
70
60
50
40
30
30
19
20
10 4 5
0
1 2 3 4 5

Fig. 2

The data in figure 2, shows that out of 137 students who claimed that they have

knowledge in MS Excel, 79 students said that their level of familiarity in MS Excel in a 5-

point scale is three (3), followed by 30 students and 19 students who answered four (4)

and two (2) respectively. The minority of respondents rated their familiarity at 5 points

and 1 point.

36
 NO
0, 0%

Willing
Not Willing

13, 100%

Fig. 3

With regards to the results coming from figure 1, out of 13 students who stated

that they are not familiar to MS Excel, all of them are willing to learn and understand the

said system.

37
 ARE YOU FAMILIAR WITH OTHER
ACCOUNTING INFORMATION SYSTEM?

25%

YES
NO
75%

Fig. 4

As shown by Figure 4 above, the majority of respondents specified that they are

not familiar with other Accounting Information System (AIS)/ Accounting software, and it

is composed of 112 out of 150 students. On the contrary, 38 students claimed that they

know other AIS/ Accounting softwares other than Microsoft Excel.

38
 COMMONLY USED ACCOUNTING INFORMATION SYSTEM TO
WHICH STUDENTS ARE FAMILIAR
25

20

15

10

0
QuickBooks MyOB SAP QNE Integ Actg NAV

Fig. 5

In relation to figure 4, the above figure shows that 38 students who pointed out

that they have knowledge about Accounting Information System/ Accounting Software

indicated that 22 students are familiar with Quickbooks, followed by 10 students who

knows SAP, and then 4 students claim to know about Integrated Accounting. Only 2

students know about the accounting software QNE and both NAV and MyOB are known

by one student.

39
 ARE THE STUDENTS WHO ANSWERED 'NO' WILLING TO
LEARN ABOUT THE ACCOUNTING INFORMATION SYSTEMS?

3%

Willing
Not Willing

97%

Fig. 6

Among students who answered that they are not familiar with any accounting

software, figure 6 shows that 97% of them are willing to learn and understand more

about Accounting Information System/ Accounting Software and only 3% are not willing

to do the same.

40
 DO YOU HAVE COMPUTER/ LAPTOP IN YOUR HOUSE?

28%

YES
NO
72%

Fig. 7

Out of the 150 respondents, figure 7 shows that 107 students from BS

Accountancy studying in Cavite State University - Main own laptops/ computer in their

house, which is equivalent to 72% of the whole sample, while only 43 students or 28%

do not own one.

41
 ARE STUDENTS WILLING TO SUBMIT REQUIREMENTS
THROUGH ACCOUNTING INFORMATION SOFTWARES?

5%

YES
NO

95%

Fig. 8

Notwithstanding the data in figure 7, that not all students own a laptop/ computer

in their house, strong evidence of willingness to submit requirements through AIS was

found in the Figure 8 because 142 out of 150 students agreed, while a small number of

the sample, which comprises 8 students, are not willing to submit requirements using

AIS.

42
 DO YOU FIND THE INTEGRATION OF AIS ADVANTAGEOUS?

3%

YES
NO

97%

Fig. 9

From the sample collected, figure 9 illustrates that 97% or 146 out of 150

respondents find the integration of Accounting Information System advantageous, while

3% or 4 out 150 respondents perceive the opposite.

43
 ADVANTAGES OF INTEGRATING AIS IN THE
BS ACCOUNTANCY PROGRAM
160
140 134
120
120
97
100 87
80
80
60
40
20
0
Time Efficiency Proficiency In Comprehension Competitiveness Reduction of Error
Accounting
Software

Fig. 10

The majority of respondents felt that the proposal will be beneficial. From the 146

students, they see that time efficiency is the major advantage that the outcome of the

proposal will generate, and proficiency in Accounting Software is the least advantage

that they perceive.

44
 DISADVANTAGES OF INTEGRATING AIS IN THE
BS ACCOUNTANCY PROGRAM
4.5
4
4

3.5
3
3

2.5
2
2

1.5

0.5

0
Difficulty In Coping Up Lack of Resources Costly

Fig. 11

Four (4) students responded that the proposal will yield disadvantages. As

illustrated above, out of these 4 students, difficulty in coping up is the major

disadvantage that they see followed by the issue that the proposal is costly and lastly,

lack of resources is identified as the least disadvantage.

45
 DEGREE OF PERCEIVED USEFULNESS OF THE PROPOSAL TO
CERTIFIED PUBLIC ACCOUNTANTS

5 88

4 55

3 7

2 0

1 0

0 10 20 30 40 50 60 70 80 90 100

Fig. 12

As seen in figure 11, 88 students indicated that the proposal will be highly

valuable to them as future Certified Public Accountants, 55 students perceived that it is

valuable, and 7 students said that it may or may not be valuable to them. None of them

answered that the proposal is slightly not valuable and not valuable at all.

46
 DEGREE OF ACCEPTABILITY OF THE PROPOSED
INTEGRATION OF ACCOUNTING INFORMATION SYSTEM

5 96

4 43

3 9

2 2

1 0

0 20 40 60 80 100 120

Fig. 13

Based on the results on figure 13, 96 students indicated that the

proposed integration of accounting information system to the BS Accountancy program

of Cavite State University is Highly Acceptable, 43 students responded that it is

acceptable, 9 of the respondents are neutral as to the acceptability while there are 2

students who said that it is not acceptable and none indicated that it is unacceptable at

all.

Statistical Analysis

Using mean distribution as the statistical tool, the researchers computed the

average of the following questions using the corresponding 5-point Likert scale.

A. In a scale of 1-5, if the proposed integration of Accounting Information

System (AIS) will be implemented how valuable will it be to you?

47
 4.6-5 Highly Valuable

3.6-4.5 Valuable

2.6- 3.5 May or may not be valuable

1.6- 2.5 Slightly Not Valuable

1-1.5 Not Valuable

B. In a scale of 1-5, how do you perceive the proposed method of integration of

Accounting Information System (AIS) in teaching methods applied to

accountancy students?

4.6- 5 Highly Acceptable

3.6- 4.5 Acceptable

2.6- 3.5 Neutral

1.6- 2.5 Slightly Not Acceptable

1-1.5 Not Acceptable

Table 1.

SCALE A TOTAL B TOTAL

5 88 440 96 480
4 55 220 43 172
3 7 21 9 27
2 0 0 2 4
1 0 0 0 0
MEAN 4.5 4.6

Results showed that, the proposal is valuable to students when

they become Certified Public Accountants with an average of 4.5. And in connection to

this, it is evident that the proposal of integrating Accounting Information System (AIS) to

48
BS Accountancy students of Cavite State University is highly acceptable with an average

of 4.6.

49
 SUMMARY, CONCLUSION, RECOMMENDATION

Summary

The study was conducted in Cavite State University and subjected BS

Accountancy students as respondents. This study aims propose the integration of

Accounting Information System to the BS Accountancy Program. Specifically, it aims to

describe the level of familiarity of Accountancy students to various accounting software

together with the advantages and disadvantages the proposal will produce and to

determine if the proposal is acceptable

Findings showed that, 91% of the respondents are familiar with the most

common Accounting Information System (AIS)- Microsoft Excel and only 9% are not

familiar. However, out of those who responded that they are familiar frequency showed

that out of 5 their proficiency is only at 3. Nonetheless, all those who answered that they

are not familiar, are willing to learn and understand the accounting software. In relation

to the earlier findings, only 25% are familiar with the other Accounting Information

System (AIS) and 75% specified that they are not familiar, whereas a total of 97% of

those not familiar are willing to learn about the Accounting Information System (AIS) and

3% are not willing.

Students find the proposal 97% advantageous and 3% not advantageous.

Among the advantages mentioned, „Time Efficiency‟ ranked the major advantage of the

proposal, followed by „Competitive Edge in the Corporate World‟, „Reduction of Errors‟,

„Easy Comprehension of Various Accounting System‟, and lastly „Proficiency in

50
Accounting Software. In contrast, 3% of the population stated that the proposal will result

to disadvantages. The major disadvantage they see is „Difficulty in Coping up‟, „Costly‟,

and then „Lack of Resources‟ where challenge with technical infrastructure to support the

instructional objectives is the main concern.

The study showed that students perceived the usefulness of the proposal as

valuable when they become Certified Public Accountants with an average of 4.5. And as

expected, it is evident that the proposal is highly acceptable with a mean of 4.6.

Conclusion

In general, therefore, the proposed integration of Accounting Information System

(AIS) to the BS Accountancy Program is highly acceptable. Given the present situation

where technology is rapidly emerging in the industry the proposal of integrating the

Accounting Information System/ Accounting Software to the program is indeed, valuable.

The study has shown that majority of students are not familiar with the

Accounting Software that professionals in the industry work with. However, most of them

are willing to learn about the softwares. Consistent to this result, the study showed that

most students who are familiar with the most common accounting software-MS Excel,

are only proficient in the software on the average level and still need to work on their

skills and knowledge regarding the software.

51
 The proposal will result to advantages and disadvantages. The study identified

that the advantages of the proposal as rated are „Time Efficiency‟, „Competitive Edge in

the Corporate World‟, „Reduction of Errors‟, „Easy Comprehension of Various Accounting

System‟, and lastly „Proficiency in Accounting Software‟. In contrast, disadvantages

identified are „Difficulty in Coping up‟, „Costly‟, and then „Lack of Resources‟ where

challenge with technical infrastructure to support the instructional objectives is the main

concern.

Recommendation

Over the years, accounting softwares have been commonly used by vast number

businesses today for their day-to-day operation compared to the traditional bookkeeping.

The recommendation of this study, which is a proposal, is the integration of accounting

information system to the accountancy students of Cavite State University for them to

experience and learn substantial background knowledge about real life accounting

situation, and for them to be on trend as against the inevitable evolution of technology in

today‟s era. Students from Bachelor of Science in Accountancy will be given a

competitive edge in building their careers through this proposal. The proposed system

may also help the students to boost their skills, contribute better ideas, for them to work

efficiently and effectively. Also, the application of concepts and theories of accounting

must be taught to the students through lectures with practical uses of computers, by

seeking help coming from the expert in the field of Accounting Information System, and it

shall include updated lectures that will reflect the current situations in the accounting

environment. Government must provide different programs that will help for the

implementation of the integration of accounting information system in different

52
universities. Future researchers will help to overcome the limitations of these studies for

a better outcome of the proposed system. The researchers do believe that students will

widely embrace the proposed system, as well as the professor for a more enthusiastic,

collaborative version of lectures and current experiences about real life accounting

situations.

53
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