Beruflich Dokumente
Kultur Dokumente
In Partial Fulfillment
of the Requirements for the Degree
BACHELOR OF SCIENCE IN ACCOUNTANCY
CHAPTER I
INTRODUCTION
most impact on the company’s economic and managerial decisions. Regardless of the
industry the business belongs to, accounting information is vital to their operations. For
one, the global food industry, growing at least 5% per year (Plant and Food Research,
n.d.), naturally needs to upgrade their accounting information system to maximize its
benefits to the company’s business activities. Thus, it is with great significance that there
business activities, represented by the value of chain, of micro, small and medium
2016, 99.57% of all businesses in the Philippines are MSMEs, and of all business
industries, Accommodation and Food Service Activities rank second which consists
about 13.13% of the total population. Through these figures, it can be deduced that
MSMEs have become a vital part of the economy. In fact, Ismael (2009) cited that the
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information system (AIS). AIS provides an orderly method of gathering and organizing
information which helps the company to identify, evaluate, and implement the
With information provided by AIS, managers are able to make decisions that
ultimately affect the value chain of the enterprise. As introduced by Michael Porter on his
1985 book “Competitive Advantage”, value chain is the set of carried out activities that
create added-value to an end-product. These activities are in pursuant of the choices that
organization’s AIS.
Essentially, AIS may dictate whether the company is able to effectively provide
its services to their customers or not, and whether it manages its resources to maximize
profit and minimize the cost. With quality decisions, this would eventually lead to the
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Generally, the researchers directed this study towards determining the effect of
the use of AIS on the value chain of MSMEs in the food industry. Specifically, the
1. What is the profile of the micro, small and medium food enterprise respondents
of this study?
2. What is the nature of the relationship between the basic components of the AIS
and the quality of information needed for the improvement of the entity’s value
chain?
The research is generally directed towards determining the effect of the use of AIS
on the improvement of the value chain of MSMEs in the food industry. Specifically, the
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study.
2. to assess the nature of relationship between the basic components of AIS to the
Research Framework
Conceptual Framework
This study is primarily based on Qatanami and Hezabr’s (2015) study entitled
“The Effect of Using Accounting Information Systems to Improve the Value Chain in
Business Organizations - Empirical Study.” In their research, they determined that there
companies in the Kingdom of Bahrain, which led to the decline of the quality of
In order to reach such conclusions, they formulated the study model below:
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their independent and dependent variables. First, they determined how the basic
accounting information. Based on the study, the basic components of AIS include the
programs for users, and company’s policies related to employee’s responsibilities and
authorities.
Second, they determined the effect of the use of accounting system on improving
the value chain of the business organization. The authors cited Michael Porter’s concept
According to Porter, a value chain is a system used for the evaluation of all of the
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Porter also classified the value chain into two types of activities — primary activities and
As Porter discussed, primary activities include those that are directly related to the
marketing and sales, and services. Meanwhile, supporting activities are secondary
Given these discussions and analysis, the researchers of the said study, were able
to identify the weaknesses in the implementation of the AIS in the study’s locale that
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Operational Framework
Adapting Qatanami and Hezabr’s (2015) methodologies, this study focuses on the
relationship between the use of AIS, specifically evaluating its basic components, to the
quality of accounting information, and the relationship of AIS to the respondents’ value
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On the first relationship that was evaluated, the researchers determined the basic
qualification, work procedures, internal control, training and company policies, as the
independent variable. The quality of accounting information and reports was determined
On the other hand, the second relationship represents the effect of the use of AIS
the value chain of the MSMEs. Similar to the adapted study, the research evaluated the
improvement on value chain by assessing the quality of products and services, reduction
With the variables identified, this study will then determine whether the use of
AIS has an effect on the information quality and on the improvement of the value chain
of a business organization.
Hypothesis
Aligned with the research focus of the study, the following hypothesis will be tested:
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Ho1: There is no significant relationship between the basic components of AIS on the
Ho2: The use of AIS does not have a significant effect on the level of improvement of the
MSMEs, as it determines how the effective use AIS affects information quality, which is
needed to improve the value chain of the business. Specifically, this will be beneficial to
the following:
For owners of MSMEs in the food industry, results of this study will help them
assess their own business in terms of AIS usage, quality of information and reports, and
Furthermore, as this study illustrates how AIS affects their value chain, business owners
may use this as the basis of their decision as to whether they should improve their usage
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For employees of MSMEs in the food industry, this study will serve as a guide as
to how they can improve their operations under each activity in the value chain, as they
This study focuses on determining the relationship between the use of AIS of
MSMEs to the improvements on the business’ value chain. AIS is evaluated based on
implementation of the system in relation to its basic components, which include the
control, training, and company policies. On the other hand, improvements on value chain
is assessed based on the quality and type of products and services, reduction of
The subjects of the study are micro, small and medium food enterprises in Lipa
City, Batangas. However, this study will not provide any distinction between micro,
small and medium enterprises, as MSMEs will be considered as one unit for the purpose
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of this research. Food establishments that are branches of a larger enterprise do not form
part of the subjects of the study since this research specifically targets locally owned
MSMEs.
Moreover, the duration to which the business has already been operational and the
AIS has been implemented will not be one of the variables to this study. To ensure that
this study still remains relevant, despite such limitation, this study will not include
businesses who operated for less than three (3) years, as prior literature have indicated
that the benefits of AIS may only be realized after such period, at the least.
Another limitation is that much of the evidence relied on are from one individual
within each enterprise. Due to the nature of the data gathered it is not always possible to
triangulate between sources and the integrity of the data gathered relies on the
truthfulness of participants.
Respondents’ discretion, time and financial constraints, and fortuitous events will
also be considered by the researchers. As such, the researchers plan to fully comply and
rely on what had been disclosed by the respondents and take into account some personal
limitations.
Operational Definition
Specified below are the concepts and terminologies that were thoroughly used and
considered. The terms specified may have been defined differently from the various
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literatures utilized in relation to the study, but for the purpose of the operationalizing the
operational activities. The term extends not only to the program or software but
also to other components such as the hardware, staff, internal control, etc.
Food industry. This industry consists of providers of processed food, either for dine-in
or to-go, which includes but not limited to bake shops, restaurants, eateries, food
MSMEs. It is the group of enterprises that consists of micro, small and medium
not more than P100 million, or total assets of not more than P350 million or total
liabilities of not more than P250 million. For the purpose of this study, MSMEs
should include only those that have operated for not less than three years.
Value chain. It is composed of all the activities necessary for the continuous operation
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CHAPTER II
includes references to books and published researches. The researchers also used
searches as well as to efficiently gather information. The discussion was done in a way
established to collect, store, and manage data to provide output information to users. An
information system serves two important functions within an organization: it mirrors and
making.
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Hall (2008) enumerates four general subsystems under AIS, which includes
transaction processing system, general ledger or financial reporting system, fixed asset
system and management reporting system. Transaction processing system supports daily
business operations through recording of the bulk of every transaction. General ledger or
statement of cash flows, and other reports required by law. Fixed asset system monitors
provides management and other internal users with information required for
decision-making.
In this context, Qatanami and Hezabr (2015) defined AIS, not merely as the
computer software, but also in consideration of other essential components of the system.
He cited the hardware used to operate the system, user of the system, internal control and
whole.
software, one of the components defined above, Lopez (2014) cited Philippine Institute
for Development Studies (PIDS) that said high interest rates, short repayment period
offered by financial institutions and lack of acceptable collateral are some of the reasons
why MSMEs have poor access to advanced AIS. This is also supported by Rogers (2003)
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who said that most MSME owners do not find investing in a more advanced AIS
appealing since they consider AIS as too uncertain, which may lead to loss in their
already limited finances. Because of the presence of such conditions, differences in the
In the end, despite the latter authors definition of AIS as simply relating to the
accounting software, it still remains that the software is one of the basic components that
will be discussed in this study, and that the existence of a computer software for
processing accounting information defines an advantage over those who still employ a
Information Quality
Several studies (Xu, n.d., Wongsim and Gao, 2011) have expressed the
Wongsim and Gao defined information quality as the capability of data to be fit for use.
Thus, as noted by Xu (n..d.), Bovee (2004) and Redman (2008), good information quality
can lead to success while poor information quality can lead to the failure of the business
since the quality of information used may have adverse effects on the decision making,
Information quality problems can impact on the operations of the organization through
dissatisfaction
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According to Lee, Strong et. al. (2002), the growth of data warehouses has
increased the need for quality data in order for organizations to perform well, obtain
competitive advantage, and survive in today’s global economy. Thus, data management is
In the end, the basic principle which relates to information quality is represented
by the statement “garbage in-garbage out” (“Garbage in-garbage out”, n.d.). It was
observed that good inputs generally result in good outputs. “Garbage in” can be classified
into two types — problem of type and problem of quality. Problem of type occurs when
the wrong information is inputted into the system while the latter occurs when the right
information is inputted but with defects. With this in mind, apart from improving system
(i.e. computer software), the other components of AIS should also be emphasized to
Value Chain
by suppliers, companies, and distributors results in the value of a product, which is the
amount that customers are willing to pay to obtain the product represented by the value.
performed to design, produce, market, deliver and support its product. All these activities
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can be represented using value chain.” These activities are then classified to two based
on their value-added contribution to the product. The two groups are: (1) primary
activities - activities that directly contribute to the physical production and sale of the
product, and (2) support activities - activities that support the primary activities and form
the infrastructure of the business. There are 5 primary activities in the value chain and 4
the materials used to perform the services it offers or create the products it
sells.
or services
or services to customers
On the other hand, the four support activities in the value chain are:
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machinery and the buildings used to carry out the primary activities
Another study that defined value chain was the study conducted by Crain and
Abraham (2008). This study defined value chain in two ways in which they referred to as
“internal” and “external” value chains. Internal value chain is defined within the
distributing, selling and eventually servicing the final product. On the other hand,
external value chain described the value-added stages of the production of a product from
The study conducted by Ou, Zhao and Zhou (2018) states that the quality of
accounting information not only relates to the interests of investors and stable
development of capital market, but also effects to the effective social resources
system has a certain relevance with the improvement of accounting information quality.
This is due to the strong technical support these systems provide in the basis processes of
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reporting.
DeLone and McLean asserts that information quality is the output the information
system produces, which can be in the form of reports or online screens (As cited by
Makau, Charles and Bonuke, 2017). Thus, a good quality AIS will naturally produce
good quality information which can result to good decision making, provided that they
In fact, Gunasekaran and Ngai (2004) noted that lack of supportive and
can lead to a variety of integration and operation problems that inhibit the organizations
from effectively improving quality of information. With this, the implementation of AIS
should have taken into consideration the nature of the business organization.
Marcella and Illingworth (2012) state that the effective use of information are
increase the effective collaboration with external parties and improve customer service
Wang and Huynh (2013) and Agnes (2011) enlisted the values provided by
accounting information systems which includes, but are not limited to:
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accounting information systems still add value to the organization. Hall (2008) mentioned
by the organization while increasing the speed and reliability of transactions due to stable
information source.
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Literature Synthesis
that they remain competitive through putting into order the best decisions. As explained
provided by their AIS. Thus, an AIS of good quality will generally produce good outputs
which will be of more benefit to the organization, especially in their aim to maximize the
accounting information to the value chain or the system of operations of the business,
none of the researchers have proven that the same relevance is present in MSMEs which
Most researches also focused on the impact of technology on AIS however little
comparison has been made to define the impact of AIS, as a whole to the operations of
the business. This study does not focus on a specific component of AIS but it considers
the effects of the quality of individual components on the quality of information, along
study, this research aims to localize the setting to Lipa City, Batangas and specifying a
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CHAPTER III
RESEARCH METHOD
includes the research design, respondents, locale of the study, research tool and
instrument used. Procedures on data gathering and data analysis and interpretation are
Research Design
With this study, the researchers used two research designs namely: descriptive
and causal. Descriptive research design, as depicted by Kowalczyk, D. (n.d.) is the type
of study that portrays the participants in an accurate level. This approach will be
appropriate in evaluating the basic components, information, use of AIS and the value
chain of the enterprise, currently. Causal research design, on the other hand, concerns
itself with the understanding of which among the given variables are characterized as
relationship between such causal variables and the corresponding effect inferred, as cited
by Fluid Surveys University (n.d.). This approach will then be the key in identifying the
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causality of the assessed basic components of AIS to information quality, as well as the
gathered will primarily be coming from a survey questionnaire to be adapted from the
published article of Dr. Khaled M. Qatanani and Dr. Abdulqawi A. Hezabr for the
European Journal of Accounting Auditing and Finance Research in the United Kingdom.
The research will also contain other types of sources such as news articles, theses,
reviews and other research papers to further enhance the accuracy and reliability of the
study.
food industry in Lipa City, Batangas. Although this research does not limit the
respondents in terms of age, gender, marital status and highest degree of education, the
owner or manager must have served in the business for not less than three (3) years.
The proponents of this study opted for responses from any person handling the
accounting matters of the business, regardless of whether the respondent is the owner,
Moreover, only business operating for three (3) years and above may take part in
this study, as according to Hamilton and Asundi (2008), the benefits of AIS may be
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realized after 3-6 operational years. For this reason, the researchers deemed business
operating for less than three years unqualified to represent the population of MSMEs in
Also, MSMEs pertained to in this study are those with total equity of not more
businesses involved in the food industry. This study limited the identified businesses that
belong to its operational scope through including seven subgroups for that manner
namely: bakeshops, coffee/tea shops, eateries, fast snacks, lechon retailers and restaurant.
This is in assurance that the subjects of the study possess a value chain with more
from Lipa City local government, there are 697 registered enterprises that qualify as
The study used proportionate sampling, a sampling used when the population is
composed of several subgroups that are vastly different in number, in order to generate
the relevant sample size based on the population of the respondents. From the list of
MSMEs obtained from the LGU of Lipa City, a stratified random sampling method was
also utilized to determine the respondents. There are 7 strata that forms the whole
population.
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This study is conducted in the city of Lipa, which is a first class city in the
Apart from the local affinity of the researchers to Lipa City, the city was decided
to be the focus of the study since food businesses consist of a growing industry in Lipa
City. In fact, trends of customer arrival annually reaches 69.80% (De Luna, A. & Meñez,
N., 2014), which is significantly due to tourist destinations located in the city, such as the
This study’s primary data gathering instrument will be a survey questionnaire that
will be distributed to its respondents. The researchers adopted Qatanani and Hezabr’s
companies, the relationship between the basic components of accounting systems and the
level of the quality of information needed to improve the value chain of the business and
the effect of the use of accounting systems to improve the value chain of the business
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3. Age
5. Term of employment
systems and the level of the quality of information needed to improve the
2. Hardware
3. Educational qualification
4. Work procedures
5. Internal control
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3. Improve efficiency
The researchers performed the following procedures in the conduct of the study:
1. The researchers secured a copy of the list of food establishments from Lipa City
2. After finalizing the list of food establishments by deleting entities which cannot
Questionnaires were retrieved not more than two (2) days since they were given.
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In order to assess and answer the hypotheses presented in the study, the data
obtained from the respondents were analyzed and summarized using the measures of
central tendency and measures of dispersion, and the results were described by finding
The researchers adopted the Likert Quintet measure to determine the degree of
relative importance of each item in the questionnaire. The responses on the Likert Quintet
measure are analyzed based on the total arithmetic mean and standard deviation of each
Likert-type questions.
The researchers also used the t-Test to check the hypothesis of the study. The
between the means of two groups. With the assumption that a normal distribution exists
on the dependent variable, the researchers are willing to accept 5% level of probability on
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BIBLIOGRAPHY
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Crain, D. W., & Abraham, S. (2008). Using value-chain analysis to discover customers'
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De Luna, A., & Meñez, N. (2014). Service Quality Level of Food Service Establishments
in Lipa City, Philippines: Basis for Business Operations Enhancement.
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Del Siegle, Ph.D. (n.d.). Educational Research by Del Siegle: t Test. NEAG School of
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STUDENT RESEARCH
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Hamilton, L.C., & Asundi, R. (2008). Technology usage and innovation: Its effect on the
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Redman, T. C. (2008). Data Driven: Profiting from Your Most Important Business Asset.
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Yang, L., Africano, A., and Gaza, R. (2014). The Application of Information Technology
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Appendix A. Questionnaire
Section B: Relationship between the basic components of accounting systems and the
level of the quality of information
Evaluate the degree of your agreement with the following criteria for assessing
accounting information systems.
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Section C: Effect of the use of accounting systems to improve the value chain of the
business.
Evaluate the degree of your agreement with the following criteria for assessing
organizational effectiveness.
DE LA SALLE LIPA
1962 J.P. Laurel Highway, Mataas na Lupa, Lipa City, Batangas 35
STUDENT RESEARCH
ACCOUNTANCY DEPARTMENT
College of Business, Economics, Accountancy and Management
DE LA SALLE LIPA
1962 J.P. Laurel Highway, Mataas na Lupa, Lipa City, Batangas 36