i

IMPACT OF IMPACT OF IMPLEMENTATION OF ACCOUNTING INFORMATION

SYSTEM (AIS) TO SMALL AND MEDIUM – SIZED ENTERPRISES IN NAGA
CITY

A Thesis Presented to
The Faculty of the College of Business and Accountancy
University of Nueva Caceres
City of Naga

In Partial Fulfillment
of the Requirements for the Degree
BACHELOR OF SCIENCE IN ACCOUNTANCY

ABOGADO, DONNA H.
BADIOLA, OLIVIA C.
DASALLAS, JANEDEE P.
DATO, ZHARINA FAITH B.
DE VERA, EMIR KHARLO

November 2019
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APPROVAL SHEET

This research entitled: “Impact of Implementation of

Accounting Information Systems (AIS) to Small and Medium-Sized
Enterprises (SMEs) in Naga City”, prepared and submitted by
Donna H. Abogado, Olivia C. Badiola, Janedee P. Dasallas,
Zharina Faith B. Dato and Emir Kharlo De Vera in partial
fulfillment of the requirements for the degree of BACHELOR OF
SCIENCE IN ACCOUNTANCY, has been examined and is recommended
for acceptance and approval for oral defense.

SALVADOR C. ARCILLA JR., MAT

Adviser
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
_

PANEL OF EXAMINERS
Approved by the committee on Oral Examination on
__________ with a grade of ______.

CERILA C. SANCHEZ, CPA, MBA

Chairman

NINFA Y. ALIPANTE, PH.D MA. ALIDA MORES,

PH.D
Member Member

_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
_

Accepted and approved in partial fulfillment of the

requirements for the degree of Bachelor of Science in
Accountancy.

CERILA C. SANCHEZ, CPA, MBA

Dean
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University of Nueva Caceres

City of Naga
COLLEGE OF BUSINESS AND ACCOUNTANCY

C E R T I F I C A T I O N

This is to certify that this Research entitled “Impact of

Implementation of Accounting (AIS) to Small and Medium-Sized
Enterprises (SMEs) in Naga City”, prepared and submitted by
Donna H. Abogado, Olivia C. Badiola, Janedee P. Dasallas,
Zharina Faith B. Dato and Emir Kharlo De Vera, has been
examined, edited and found to be in accordance with the
suggestions / recommendations of the panel of examiners.

CERILA C. SANCHEZ, MBA CPA

Dean
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ABSTRACT

Impact of Implementation of Accounting Information Systems to

Small and Medium-Sized Enterprises in Naga City.

Donna H. Abogado, Olivia C. Badiola, Janedee P. Dasallas, Zharina

Faith B. Dato and Emir Kharlo De Vera, Unpublished Undergraduate

Thesis, University of Nueva Caceres, City of Naga, 2019.

Keywords: Accounting Information System, Small and Medium-Sized

Enterprises.

This study evaluated the effects of implementing Accounting

Information System in Small and Medium-Sized Enterprises in Naga

City, comparing to the adaption of the manual system in terms of

the growth and productivity of the business. In determining the

relationship of each of the areas in employee reduction,

technical errors, processing time, employee competency, growth

and expansion and operational cost reduction the frequency and

percentage method and weighted mean and rank was used.

This study showed that implementation of accounting

information system will cater more advantage to the business in

the long run when it comes to its growth and productivity.

Business growth is one of the factors that can help the

business and as to its expansion implementing Accounting

Information System can lead to an increase it the entity’s market

share.
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As to its productivity, Small and Medium-Sized Entities

prefer to hire employees who possess basic knowledge and skills

using the system. They also require employees work related

seminar and training that would enhance their ability to

manipulate the system efficiently and effectively.

Cost is the most faced challenge when it comes in putting

into operation of the Accounting Information System but

regardless of this this study recommends that it will be

considered as a long-term investment.

All things considered Implementing Accounting Information

System is more advantageous for the reason that it assists Small

and Medium-Sized Enterprises in meeting its goal by accommodating

and processing more transactions, decreasing technical errors,

and inversely increasing its employees’ competency, and business

expansion.
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ACKNOWLEDGEMENT

This whole engagement process was a significant learning

experience for the researchers; its success will not be possible if

not for the help of these people. Thank you:

To Mr. Salvador Arcilla, Jr., MAT for giving us this

opportunity to substantiate the theories we learned in our research

subject with actual research field experience and training, and for

giving feedback which were helpful in improving this work;

To the respondents for being generous with their time and

knowledge in answering our survey questionnaire, and imparting to us

the current situation of their business in relation to accounting

which led us to successfully concluding our research;

To the members of our Panel of Examination, Ms. Ninfa Y.

Alipante, Ph. D, Ms. Ma. Alida Mores, Ph. D and Dean Cerila Sanchez,

CPA, MBA for giving us their feedbacks, views, and recommendations

during the Title Defense and Final Defense, leading us to a more

profound thinking on which aided in improving our research;

To our parents for their continuous support morally and

financially;

To our Almighty God, to whom above all gave us knowledge,

wisdom, courage, and perseverance to accomplish this endeavor.

The Researchers
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DEDICATION

This research is dedicated to every student

who managed to pursue their dreams

in a world full of uncertainties.

Failure will always be part of success.

Believe in yourselves. Life won’t teach you on how to be perfect,

but rather to grow both in career and character.

May you all continue to thrive

and pursue the life you want to have.

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TABLE OF CONTENTS

PAGE
TITLE PAGE ...................................... i
APPROVAL SHEET .................................. ii
CERTIFICATION ................................... iii
ABSTRACT ........................................ iv
ACKNOWLEDGMENT .................................. vi
DEDICATION ...................................... vii
TABLE OF CONTENTS ............................... viii
LIST OF TABLES .................................. x
LIST OF FIGURES ................................. xi
CHAPTER
I. INTRODUCTION ...............................
Statement of the Problem ................
Significance of the Study ...............
Scope and Delimitation of the Study .....
Theoretical Framework ...................
Conceptual Frameworks ...................
Assumptions of the Study ................
Definition of Terms .....................
II. REVIEW OF RELATED LITERATURE AND STUDIES ...
Review of Related Literature ............
Review of Related Studies ...............
State-of-the-Art ........................

III. RESEARCH DESIGN

Methodology ..............................
Population ...............................
Data gathering instrument ................
Statistical treatment ....................
IV. PRESENTATION, ANALYSIS AND INTERPRETATION ..
Number of employee ........................
Technical Errors ..........................
Processing time ...........................
Processing time per transaction ...........
Expansion .................................
Employee competency .......................
Operational cost ..........................
V. FINDINGS, CONCLUSIONS, AND RECOMMENDATION ..
BIBLIOGRAPHY ....................................
APPENDICES
Questionnaire ..............................
Panel deliberation sheet ...................
Summary of Deliberations ...................
CURRICULUM VITAE
Abogado, Donna H. ..........................
Badiola, Olivia C. .........................
Dasallas, Janedee P. .......................
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Dato, Zharina Faith B. .....................

De Vera, Emir Kharlo .......................

LIST OF TABLES

TABLE PAGE
1 Population and Sample Size
2Aa Number of Employees
2Ab Technical Errors
2Ac Processing Time
2Ad Processing Timer per Transaction
2Ba Expansion
2Bb Employee Competency
2c Operational Cost

LIST OF FIGURES
FIGURE PAGE
1 Theoretical Framework
2 Conceptual Framework
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