Conducted by BatStateU
, Started on 2016 -
Completed on 2017
Completed
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This study was conducted to assess the subsystems of accounting information system of selected merchandising businesses in Batangas City to serve as a basis in determining the usefulness of AIS to the business. The study evaluated the business profile of the retailing business in terms of its capital, form of ownership, number of years of operation and its number of employees. Moreover, determining the perception of the respondents in terms of using the accounting information system through its three subsystems; Transaction Processing System, Budgeting System, and Responsibility Reporting. This study employed the descriptive research method and utilizing survey questionnaire as primary instrument to gather data and information needed in the study. The respondents are 119 retailers of Batangas City, was determined through random sampling. The statistical treatments used in the study were the weighted mean and one way analysis of variance. These tools helped the researchers analyze the obtained data. Based on the findings, most of the merchandising businesses which is retailing in nature have a capital below 3,000,000, a corporation that were operating for 4-9 years and consists of 1-9 employees. Results also revealed that there is a significant difference in the assessment of accounting information system when grouped according to profile of merchandising businesses particularly in capitalization, number of years in operation and number of employees when it comes to budgeting system while there is no significant difference of AIS in terms of form of ownership in budgeting system. There is no significant difference in the assessment of transaction processing system and responsibility reporting system. The output of the study are some recommendations regarding the development of accounting information system for further beneficial use to its users.