Exploration on the Use of Computerized Accounting Systems by Micro and Small Enterprises (MSEs) in China

 
 
 
  • Abstract
  • Keywords
  • References
  • PDF
  • Abstract


    The main purpose of this study is to investigate the use of Computerized Accounting Systems (CAS) in micro and small enterprises (MSEs) in Xi’an, Shaan Xi of China. The researcher examines the current state of the CAS usage and the software commonly used in China. An online survey has been used to obtain the feedback from 201 respondents. This research finds that 74% of the respondents have used CAS and U8 is the most popular accounting software used by the MSEs in China. While there are a lot of advantages using a survey as data collection tools, there are a few limitations of the method that cannot be avoided. Further research should consider a field study to examine the real issue regarding the CAS implementation in MSEs in China.

     

     


  • Keywords


    Computerized Accounting Systems, Micro and Small Enterprises (MSEs), China, Accounting Information Systems

  • References


      [1] E. Brynjolfsson and L. M. Hitt, “Beyond Computation: Information Technology, Organizational Transformation and Business Performance,” J. Econ. Perspect., vol. 14, no. 4, pp. 23–48, 2000.

      [2] S. JianPing, “China MSME Finance Report 2015,” 2015.

      [3] X. Wei, “Small micro-enterprise annual income or over 700 million,” Xi’an Evening News, 2015. (Chinese)

      [4] P. Mohamed Shakeel; Tarek E. El. Tobely; Haytham Al-Feel; Gunasekaran Manogaran; S. Baskar., “Neural Network Based Brain Tumor Detection Using Wireless Infrared Imaging Sensor”, IEEE Access, 2019, Page(s): 1

      [5] L. Wang, X. Bi, Y. Cao, and M. Gu, “Factors Affecting Small and Medium-Sized Enterprise’s Information Technology Absorptive Capability: An Empirical Study of Jilin Province in China,” in Proceedings - 2013 International Conference on Information Science and Cloud Computing Companion, ISCC-C 2013, 2014, pp. 174–180.

      [6] J. Wen, H. Kobayashi, I. Matsumura, E. Mohamed, and J. Huang, “Adoption of Accounting Software by Agro Based Enterprises in China - The Case of Medium and Small Scale Privately Owned Enterprises, State-Owned Farms and Agricultural Cooperatives,” Int. J. Res. Eng. IT Soc. Sci., vol. 2, no. 2, pp. 82–99, 2012.

      [7] C. K. Chen and M. Hamdan, “An Exploratory Study of Information Technology Adoption by SMEs in Brunei Darussalam,” World J. Soc. Sci., vol. 4, no. 2, pp. 186–196, 2014.

      [8] M. Oppong, A. Owiredu, and R. Q. Churchill, “Micro and Small Scale Enterprises Development in Ghana,” Eur. J. Account. Audit. Financ. Res., vol. 2, no. 6, pp. 84–97, 2014.

      [9] J. Donner and M. X. Escobari, “A review of evidence on mobile use by micro and small enterprises in developing countries,” J. Int. Dev., vol. 22, no. 5, pp. 641–658, Jun. 2010.

      [10] L. Xiangfeng, “SME Development in China: A Policy Perspective on SME Industrial Clustering,” in SME in Asia and Globalization, no. March, 2008, pp. 37–68.

      [11] A. D. Rogers, “Examining Small Business Adoption of Computerized Accounting Systems Using the Technology Acceptance Model,” Walden University, 2016.

      [12] Preeth, S.K.S.L., Dhanalakshmi, R., Kumar, R.,Shakeel PM.An adaptive fuzzy rule based energy efficient clustering and immune-inspired routing protocol for WSN-assisted IoT system.Journal of Ambient Intelligence and Humanized Computing.2018:1–13. https://doi.org/10.1007/s12652-018-1154-z

      [13] D. H. Wang and Q. L. Huynh, “Effects of Environmental Uncertainty on Computerized Accounting System Adoption and Firm Performance,” Int. J. Humanit. Appl. Sci., vol. 2, no. 1, pp. 13–21, 2013.

      [14] O. M. Tijani and A. K. Mohammed, “Computer-Based Accounting Systems in Small and Medium Enterprises: Empirical Evidence from a Randomized Trial in Nigeria,” Univers. J. Manag., vol. 1, no. 1, pp. 13–21, 2013.

      [15] R. N. Nyang’au, B. W. Okibo, and A. Nyanga’u, “Constraints Affecting Adoption of Computerized Accounting Systems in Nyeri County, Kenya,” Int. J. Econ. Commer. Manag., vol. III, no. 5, pp. 1536–1554, 2015.

      [16] M. F. M. Sam, Y. Hoshino, and M. N. H. Tahir, “The Adoption of Computerized Accounting System in Small Medium Enterprises in Melaka, Malaysia,” Int. J. Bus. Manag., vol. 7, no. 18, 2012.

      [17] I. W. B. Diatmika, G. Irianto, and Z. Baridwan, “Determinants of Behavior Intention of Accounting Information Systems Based Information Technology Acceptance,” Imp. J. Interdiscip. Res., vol. 2, no. 8, pp. 125–138, 2016.

      [18] P. G. Munasinghe and D. S. Munasinghe, “Factors Influence on Usage of Computerized Accounting System on Small and Medium Scale Enterprises Factors Influence on Usage of Computerized,” in International Conference on Contemporary Management, Faculty of Management Studies and Commerce, 2016, no. June 2015.

      [19] F. Alfredy Shirima, “A Study on the Factors Determining Adoption of Computerized Accounting System in Public Hospital: The Case Study of Three District Hospitals Inarusha Region,” Mzumbe University, 2013.

      [20] H. Y. Gao, and J. R. Wang, “Current situation and development trend of accounting software in China,” Chinese J. of Finance and Accounting Monthly, vol. 5, pp. 73-74, 2006

      [21] Shakeel PM, Baskar S, Dhulipala VS, Jaber MM., “Cloud based framework for diagnosis of diabetes mellitus using K-means clustering”, Health information science and systems, 2018 Dec 1;6(1):16.https://doi.org/10.1007/s13755-018-0054-0

      [22] J. Wen, H. Kobayashi, and I. Matsumura, “A study on development of business analysis software for Chinese agricultural enterprise-Applied to financial statement analysis and break even analysis,” Japanese J. of Farm Manag., vol. 49, no. 2, pp. 117-122, 2011

      [23] J. Wen, “Development of Accounting System for Chinese Agricultural Enterprise: Financial Accounting Software and Business Analysis Software,” Tottori University, 2012.

      [24] J. Wen, H. Kobayashi, and I. Matsumura, “A Study on Development of Financial Accounting Software for Chinese Agricultural Enterprise,” Agric. Inf. Res., vol. 19, no. 2, pp. 52–63, 2010.

      [25] MuhammedShafi. P,Selvakumar.S*, Mohamed Shakeel.P, “An Efficient Optimal Fuzzy C Means (OFCM) Algorithm with Particle Swarm Optimization (PSO) To Analyze and Predict Crime Data”, Journal of Advanced Research in Dynamic and Control Systems, Issue: 06,2018, Pages: 699-707

      [26] X. Fang, A. L. Lederer, and J. S. Benamati, “The influence of national culture on information technology development, implementation, and support challenges in China and the United States,” J. Glob. Inf. Technol. Manag., vol. 19, no. 1, pp. 26–43, 2016.

      [27] Shakeel PM, Baskar S, Dhulipala VS, Mishra S, Jaber MM., “Maintaining security and privacy in health care system using learning based Deep-Q-Networks”, Journal of medical systems, 2018 Oct 1;42(10):186.https://doi.org/10.1007/s10916-018-1045-z

      [28] H. Tao, “The problems and measures of accounting software in SME,” Chinese J. of Manag. and Technol. of SME vol. 27, pp. 81-82, 2009

      [29] Y. Q. Xu, and Y. F. Li, “Problems in accounting computerization and measures,” Chinese J. of China Manag. Inf., vol. 12, no. 12, pp. 12-13, 2009

      [30] "UFIDA - U8 - Ufida Software Co. Ltd. - China", Softwaresolutions.fibre2fashion.com, 2017. [Online]. Available: http://softwaresolutions.fibre2fashion.com/company/ufida-software/productDetail.aspx?refno=3477. [Accessed: 20- Oct- 2017].

      [31] R. Fowzia and M. Nasrin, “Appreciation of Computerized Accounting System in Financial Institutions in Bangladesh,” World Rev. Bus. Res., vol. 1, no. 2, pp. 1–9, 2011.


 

View

Download

Article ID: 27344
 
DOI: 10.14419/ijet.v7i3.20.27344




Copyright © 2012-2015 Science Publishing Corporation Inc. All rights reserved.