首页    期刊浏览 2024年11月26日 星期二
登录注册

文章基本信息

  • 标题:Impact of Computerized Accounting Systems on the Quality of Financial Reports in the Banking Sector of Ghana
  • 本地全文:下载
  • 作者:Simon Akumbo Eugene Mbilla ; Joseph Dery Nyeadi ; David Amoah Akolgo
  • 期刊名称:European Journal of Business and Management
  • 印刷版ISSN:2222-2839
  • 电子版ISSN:2222-2839
  • 出版年度:2020
  • 卷号:12
  • 期号:17
  • 页码:114-121
  • DOI:10.7176/EJBM/12-17-12
  • 出版社:The International Institute for Science, Technology and Education (IISTE)
  • 摘要:The ongoing advancement of information technology has affected accounting information systems; PCs become smaller, quicker, simpler to utilize and more affordable prompting the computerization of accounting information systems. This research is therefore designed to examined the impact of computerized accounting systems on quality financial reports of banks in Ghana. The instrument of data collection was the survey method. The study population comprised of all banks listed on the Ghana Stock Exchange. The quantitative research approach was adopted for the study and data processed using Statistical Package for Social Sciences (SPSS) programming version 21. Findings from the study discovered that taking all other autonomous factors at zero, a unit increment in automated computerized accounting system will bring about 0.50 increment in the quality of financial reports of banks. The implication of this study is that, for banks to have quality financial reports efforts must be made to invest in computerized accountings systems so as to improve the speed, practicality, accuracy and relevance of the financial reports of their operations.
  • 关键词:Financial Reports;Banks;Computerized Accounting;Quality Reports;Information Technology
国家哲学社会科学文献中心版权所有