Malaysian E Commerce Journal (MECJ) 7(2) (2023) 105-122

Malaysian E Commerce Journal (MECJ)

DOI: http://doi.org/10.26480/mecj.02.2023.105.122

ISSN: 2616-5155
CODEN: MECJBU

RESEARCH PROPOSAL

ADOPTION OF ACCOUNTING INFORMATION SYSTEM SOFTWARE BY THE SMALL

AND MEDIUM ENTERPRISES AT SANTA CRUZ, LAGUNA
Mangaba, Karla Pamela Na*, Alesna, Beverly Ann Tb, Franco, Georgelie Gb, Manalo, Manuela Angela Fb, Porcopio, Rose Ann Rb.
aSan Pablo Colleges INC
bACTS Computer College
*Corresponding Author Email: karla.pmangaba@gmail.com

ARTICLE DETAILS ABSTRACT

Article History: This study was conducted with the aim of determining the factors that affect the adoption of accounting
information system software. In this framework, an accounting information system is a system that a
Received 23 September 2023
Revised 26 October 2023 business uses for collecting, storing, managing, and reporting its financial data. To test the hypothesis that
Accepted 13 November 2023 there is no significant difference in the factors affecting the adoption of accounting information system
Available online 17 November 2023 software as determined by the managers and its effects on the performance of the small and medium
enterprises at Santa Cruz, Laguna, chi-square of independence was used. The data were collected using
Google Forms. A total of eighty (80) respondents participated in the survey. The results show that only two
factors, namely organizational and technological factors, have significantly affected the adoption of
accounting information system software, and using AIS software can reduce the operational costs of small
and medium enterprises. The findings suggest that management must be fully committed to adopting AIS
to have effective decision- making, fasten the accounting or business transactions, and improve
organizational performance.
KEYWORDS
Accounting information system, technology-organization-environment (TOE) framework, small and
medium enterprises, stakeholder theory, organizational performance

1. INTRODUCTION software will be a great guide for the managers.

The accounting information system plays a vital role in all aspects of 2. LITERATURE REVIEW
business operations and decision-making (Wongsim, 2013). It is a system
that a business uses for collecting, storing, managing, and reporting its 2.1 Accounting Information System
financial data. It is also utilized by accountants, consultants, chief
financial officers, business analysts, managers, and tax agencies. The accounting information system is a computer-based system that
Additionally, past researchers show that the adoption of an accounting processes financial information and supports decision tasks in the
information system by SMEs actually increased the firm’s performance context of coordination and control of organizational activities (Ibrahim
and profitability and led to efficient operations and accurate information et al., 2020) [8]. Accounting information systems are a part of a
that was introduced to the world (Genil and Valencia, 2013; Onaolapo company’s information systems that help in the decision-making of
and Odetayo, 2012; Soudani, 2012; Wickramsainghe et al., 2017). managers related to financial and economic issues (Patel, 2015).
Meanwhile, many countries have already adopted the accounting Researchers have become increasingly interested in the effects of the
information system, but the Philippines faces problems adopting it. One adoption of an accounting information system in SMEs (Trabulsi, 2018).
problem here is the lack of studies on the adoption of accounting Studies prove that using an accounting information system has a
information system software in the Philippines. AIS can still be significant impact on organizational performance, including cost
inadequate and has several deficiencies, so managers should not depend reduction, quality improvement, and effective decision-making. Several
on the Accounting Information System (De Gorostiza et al., 2017). empirical studies conclude that using accounting information systems
Accounting Information Systems are always vulnerable to hackers, can obtain useful information and use it in decision- making and
power failures, and data loss that leads to the failure of their financial strategy-building to achieve organizational goals and objectives, which
reports (Ahmad and Al- Shbiel, 2019). should increase the company’s performance (Al-Najjar, 2017).
Accounting Information Systems are a synthesis of accounting theory
This study was conducted by the researchers with the aim of identifying and practice, as well as the design, implementation, and management of
the factors involved in implementing the adoption of AIS. This will be information systems (Neogy, 2014). An efficient accounting information
beneficial in all sectors, especially for the small and medium enterprises system is important because it ensures that everyone in management
at Santa Cruz, Laguna, because instead of doing the financial statement gets sufficient, adequate, relevant, and accurate information for planning,
or financial transaction manually, they can compile financial, tax, and controlling activities and making decisions about the organization
payroll information more efficiently and effectively with the help of AIS. (Hatteu, 2012). Additionally, a decent method of accounting is not only
In this case, managers could ensure improvements in providing services. judged by how well records are kept but also by how well it is ready to
AIS will surely reduce their costs, be effective in decision making, and meet the data needs of both internal and external decision-makers in the
allow them to carefully keep track of their financial transactions, which organization (Mbroh and Attom, 2011). Automated accounting is often
is definitely beneficial for small and medium enterprises. Thus, described as an accounting information system that
adopting the AIS

Cite The Proposal : Mangaba, Karla Pamela N, Alesna, Beverly Ann T, Franco, Georgelie G, Manalo, Manuela Angela F, Porcopio, Rose Ann R (2023). Adoption of
Accounting Information System Software by The Small and Medium Enterprises at Santa Cruz, Laguna. Malaysian E Commerce Journal, 1(2): 105-122.
 Malaysian E Commerce Journal (MECJ) 7(2) (2023) 105-122

Quick Response Code Access this article online

Website: DOI:
www.myecommerecejournal.com 10.26480/mecj.02.2023.105.122

Cite The Proposal : Mangaba, Karla Pamela N, Alesna, Beverly Ann T, Franco, Georgelie G, Manalo, Manuela Angela F, Porcopio, Rose Ann R (2023). Adoption of
Accounting Information System Software by The Small and Medium Enterprises at Santa Cruz, Laguna. Malaysian E Commerce Journal, 1(2): 105-122.
 Malaysian E Commerce Journal (MECJ) 7(2) (2023) 105-122

processes financial transactions and events to provide accurate

accounting results as per the user's requirements or guidelines (Adjei, (Alshamaila et al., 2013).
2013). Hence, SMEs lack financial staff who are up to date on the most
recent accounting standards and rapidly changing tax legislation (Yason, 2.2.3 Organizational Factor
2014). The most common issue for business owners and managers is an
Large firms have an advantage over small ones because they have more
inability to maintain adequate records to aid in decision-making (Bacay
resources and might take more significant risks related to innovation
et al., 2020). A case study on SMEs in Kumasi Metropolis, Ghana, to look
adoption (Carcary et al., 2014). The current work procedures, perceived
at their record-keeping strategies to maintain records that are accurate
compatibility of accounting information system innovation, and
and understandable (Amoako, 2013). The majority of small and medium
organizational value have huge impacts on a firm’s decision to adopt AIS
enterprises do not seem to be ready for electronic commerce (Valerie et
(Abera, 2018).
al., 2019). Accounting software has something to do with SMEs, where it
includes general accounting systems and office automation systems. Most 2.2.4 Environmental/External Factors
of them were vendor-supported systems (Kanakriyah, 2016). The
influence of the adoption of automated accounting information systems Government attitudes, policies, and initiatives are important factors
supported their quality, helped measure and assess the economic influencing the adoption of innovative technology by SMEs (Dahnil et al.,
feasibility of using such systems or software, and helped grasp the 2014) . The external threat and the adoption of innovations by the
difficulties that came with the adoption of computerized accounting competitors are two of the critical factors in the external context. Cost
information systems (Boylan and Dennery, 2018; Zimmerman and Libby, reduction and increased product differentiation can give an organization
2017). The owners of small and medium enterprises must invest in an a competitive advantage by implementing an accounting information
accounting information system (AIS) because it helps to complete quick system (Al-dmour et al., 2016).
bookkeeping tasks, payroll tasks, bill payments, and others for the
worker and customer (Turner et al., 2020). Using automated accounting 2.2.5 Stakeholder Factor
helps the SMEs use software and requires the least amount of training
for the managers to guide in the simplest way. Accounting software Despite external factors like pressure from organizations, management
technology is inexpensive to implement for business owners (Putra, plays an important role in all decision-making in a business. In top
2019). This cost is similarly lower compared to outsourcing accounting management, every decision made in an organization is valuable (John,
services. Accounting software helps to extend the efficiency of managers, 2019) [49]. Hence, top management committees are considered the vital
which helps them satisfy the requirements of stakeholders, including tax human organizations that assist in system innovations. Accounting
services, business units, and others (Udegbunam et al., 2017). functions are the single largest users of information systems in the
majority of firms (Saeidi et al., 2015).
SMEs should expand cybersecurity for data protection while using
automated accounting systems in their business and improve their AIS is increasing overall organizational performance (Hossain and
financing (Aduamoah, 2017). Accounting software or systems assist the Rahman, 2019). Furthermore, AIS can play an important role in assisting
organization in upgrading data processing with reliable and accurate organizations in improving their performance (Fagbemi and Olaoye,
information, ensuring better corporate governance (Alabdullah et al., 2016). The performance of small and medium enterprises is significantly
2017; Chong and Nizam, 2018). Most auditing firms adopt, accept, and influenced by their accounting information systems. Therefore, it was
utilize accounting software to record daily transactions as well as process recommended that SMEs need to adopt an accounting information
and disseminate accounting information to their stakeholders, including system because it has a significant role in enabling the growth of small
management ( Thottoli et al., 2019c; Thottoli et al., 2019b; Rosli et al., and medium enterprises' performance. Accounting knowledge and
2019). Microfinance banks should adopt registers rather than doing record- keeping performance have strong positive correlations with
accounting manually because it should positively affect their profitability organizational performance (Harash, 2015). According to several studies,
level (Amahalu et al.,2017). Appropriate management information, the accounting information systems improve the performance of SMEs
recording of enormous accounting transactions, the reduction of manual (Budiarto and Prabowo, 2015; Harash et al., 2014; Nyathi et al., 2018).
and administrative work, and better stakeholder satisfaction (Azih, 2018; The effects of the adoption of an accounting information system within
Ogundana et al., 2017). Accounting software used by SMEs has the the Philippines are not well studied. A complete and efficient record-
potential to improve their performance in financial reporting of internal keeping system helps the business make effective decisions based on its
organizational activities (Warren et al.,2017). Accounting software financial reports A proper record of the enterprise’s financial reports is a
adoption is determined by the affordability of accounting systems for tool to check performance in a particular area of the organization
small and medium-sized businesses. The volume of data necessitated (Aladejebi and Oladimeji, 2019). The efficiency and effectiveness of
some adjustments to the use of accounting software (Thottoli et al., record-keeping are critical in any organization because they lead to
2019a; Seethammraju, 2015). A significant influence on the use of accurate and effective decisions on how to allocate limited resources
computerized accounting software is related to factors like business size (Nkwor-Azariah and Nkwor, 2015).
and the external environment (Ngoo et al., 2015).
3. METHODS
2.2 Factors affecting the Adoption of Accounting Information System
The researchers employed a quantitative study technique to investigate
2.2.1 Technology-Organization-Environment (TOE) Framework the elements influencing the adoption of accounting information system
software and how it will impact the decision-making of small and
A sample of such user-centric models is the Technology-Organization- medium enterprises in Santa Cruz, Laguna. The researchers conducted
Environment (TOE) Framework (Tornatzky and Fleischer, 1990). The their study at Santa Cruz, Laguna. Santa Cruz, Laguna, is regarded as the
TOE Framework is used at the organizational level to explain factors that province's service and commercial center in the eastern part. Moreover,
influence adoption decisions (Martins et al., 2016). The TOE Framework the respondents of this study were the managers of small and medium
embodies three aspects that influence technology adoption and enterprises in Santa Cruz, Laguna. Additionally, in this study, the non-
innovation within the organization: the technological context, the probability technique was used. The quota sampling approach was used
organizational context, and the environmental context. The technological as one of the non-probability method's sample strategies. Consequently,
context includes all the relevant technologies available within and 80 responses were collected from SMEs in Santa Cruz, Laguna. The
outside the firm. The organizational context refers to the characteristics researchers used survey questionnaires to gather information from
of an organization, such as its firm size, organizational structure, human selected managers of small and medium-sized businesses in Santa Cruz.
resources, managerial structure and styles, and internal resource The first section of the questionnaire addressed the managers'
availability (Zhang and Xiao, 2017). The TOE Framework is more demographic profile, including age, gender, civil status, length of service,
advantageous than other adoption models because of the inclusion of type of business, monthly income, accounting software, and AIS software
technological, organizational, and environmental variables and the lack of usage. The second part of the questionnaire dealt with the factors
industry and firm size limitations (Gangwar et al., 2014) [42]. affecting the adoption of accounting information system software. The
researchers created a letter addressed to the Mayor of Santa Cruz,
2.2.2 Technological Factor
Laguna, asking for his permission to get the list of small and medium
Relative advantage and compatibility have the ability to positively enterprises in the said municipality. A letter of request was obtained
influence new technology adoption (Yang et al., 2015). SME's adoption of from all small and medium enterprise managers in Santa Cruz and
cloud computing found factors in the technology context that have a Laguna for the researchers to conduct the study in all small and medium
significant impact, including relative advantage, compatibility, and enterprises. Upon approval, the survey questionnaire was sent to all
complexity, which contribute to reducing uncertainties in adoption managers through Google Forms. Following that, the acquired data were
counted, processed, and analyzed. Frequency, percentage, weighted
mean, and Chi-square of independence
Cite The Proposal: Mangaba, Karla Pamela N, Alesna, Beverly Ann T, Franco, Georgelie G, Manalo, Manuela Angela F, Porcopio, Rose Ann R (2023). Adoption of Accounting
Information System Software by The Small and Medium Enterprises at Santa Cruz, Laguna. Malaysian E Commerce Journal, 1(2): 105-122.
 Malaysian E Commerce Journal (MECJ) 7(2) (2023) 105-122

were used to analyze the data.

It can be seen in Table 2 that 35 (20%) came from the small and medium
4. RESULTS AND DISCUSSION enterprises that used software for the purpose of sales orders, 38 (22%)
for customer billing statements, 37 (21%) for the sales analysis report, 15
This section is composed of the results and discussion of the data (9%) for purchase requisitions, 18 (10%) for inventory data and payroll
gathered in this study. Hence, this study aimed to determine the impact information, and 11 (6%) for tax information, while those small and
of managers' perceptions towards the adoption of an accounting medium enterprises that used software for the purpose of other options
information system on small and medium enterprises totaling 80 had a frequency of 3 (2%) with a total of 175. Most small and medium
respondents from Sta. Cruz, Laguna. enterprises use software for customer billing statements. The manual
billing procedure is often tedious and inconvenient. The billing software
Table 1: Accounting Information System Software Used by the Small
allows you to send bills automatically in seconds, resulting in faster
and Medium Enterprises at Santa Cruz, Laguna
billing. And the least is for the others, including check registers, vendor
Accounting Information System Software F P invoices, and timekeeping information. To Basic accounting software can
Kashoo 5 6% help organize transactions in the check register (Cameron, 2021).
Software can keep track of the running balance and give a snapshot of
Xero 4 5%
transactions for the period, but it is more costly. The biggest
QuickBooks 11 14% disadvantage of using invoicing software is that it will no longer be
AccountEdge Pro 11 14% operational if there is poor connectivity or the system crashes. If there is
NetSuite ERP 8 10% a technical error, you would not be able to process the invoice (Priya,
2020). Lots of companies stick with pen-and-paper timekeeping
Excel 28 35% information systems because they require no specialist knowledge or
Self-developed 10 13% training to use (Whitehead, 2021).
SAP 1 1%
Table 3: Organizational Factors Influencing the Small and
Kashoo, AccountEdge Pro 1 1% Medium Enterprises to Adopt Accounting Information System
Kashoo, Xero, QuickBooks, AccountEdge Pro 1 1% Software
Total 80 100% Organizational Factors WM SD Rank
The enterprises are financially able
Table 1 shows that 5 (6%) of them came from small and medium 4.18 0.94 2
to use AIS
enterprises that used Kashoo, 4 (5%) used Xero, 11 (14%) used
QuickBooks, 11 (14%) used AccountEdge Pro, 8 (10%) used NetSuite ERP, The enterprises have enough
28 (35%) used Excel, 10 (13%) used self-developed software, and 1 (1%) 4.24 0.97 1
technology resources to use AIS
used all three softwares (SAP, Kashoo, and AccountEdge Pro). It should
be noted that the majority of the software used was from Excel AVERAGE WEIGHTED MEAN 4.21
(McIntosh,2019). These results build on existing evidence that Excel is
cheaper than classic accounting software. It does not need to purchase It is evident that the enterprises are financially able to use AIS which
extra modules or get more expensive licenses for the software. It can garnered the (WM = 4.18 and SD = 0.94) in rank number two (2), the
even get licenses that do not expire, which is great for SMEs. However, enterprises have enough technology resources to use AIS garnered the
the least amount of software being used is a combination of SAP, Kashoo, highest (WM = 4.24 and SD = 0.97) in rank number one (1) (Ma et al.,
and AccountEdge Pro, and combination of four softwares (Kashoo, Xero, 2021). The organizational factors are directly related to the availability of
QuickBooks, and AccountEdge Pro) (Randa Kriss, 2021; Hall Charles, internal resources to implement any specific accounting information
2021). The reliability of this data is impacted by the disadvantages of system software. It is an important internal aspect to consider when
SAP, Kashoo, AccountEdge Pro, Xero, and QuickBooks, which include the
deciding whether to implement a new system. Organizational readiness
high cost of buying and implementing them. The enterprise must buy the
implies that a firm has the ability to start, implement and manage the
software and hardware necessary to run the programs company-wide.
The features are too simple and too limited, and they do not propose all system enabled strategies. The average weighted mean is 4.21 under the
types of accounting processes. Therefore, small and medium enterprises organizational factors that influencing the small and medium enterprise
cannot afford to buy that software because of the cost, and the benefits to adopt AIS. Accounting Information Systems (AIS) is an important
should not be balanced against the cost. The bigger problem with resource for today's SMEs since this may help with better decision-
accounting information system software for SMEs is the cost. The cost making and one of the goals in running a business is profitability. SMEs
includes training for every employee within the functions they have must manage their resources to sustain and increase the productivity of
access to, and on-going costs, which include regular software their business.
maintenance and upgrades. The financial capacity and understanding
the advantages and downsides of accounting information system Table 4: Stakeholder Factors Influencing the Small and
software can help small and medium enterprises in Santa Cruz, Laguna Medium Enterprises to Adopt Accounting Information System
settle on various software like Kashoo, Xero, QuickBooks, Account Edge Software
Pro, NetSuite ERP, Excel, self- developed software, SAP, and Excel to
create great opportunities to enhance their business performance. Stakeholder Factors WM SD Rank
The management is positive about
Table 2:Uses of AIS Software Used by the Small and Medium the utilization of AIS in our business 4.41 0.92 1
Enterprises at Santa Cruz, Laguna operations.
Uses of Accounting Information System Software F P
The management encourages us to
4.26 0.94 2
Sales orders 35 20% use AIS.
Customer billing statements 38 22% AVERAGE WEIGHTED MEAN 4.34
Sales analysis reports 37 21%
Purchase requisitions 15 9% It is evident from Table 4 that the management is positive about the
utilization of AIS in our business, which resulted in the highest mean
Inventory data 18 10% (WM
Payroll information 18 10% = 4.41 and SD = 0.92) in rank number one (1). The management
Tax information 11 6% encourages us to use AIS, which gathered a mean of 4.26 and SD of 0.94 in
rank number two (2). The average weighted mean is 4.34 under
Others 3 2% stakeholder factors. The data contribute to a clearer understanding of
Total 175 100% management support and would bring about an optimistic view on the
utilization of AIS in the organization, which is most likely to lead to the
successful implementation of AIS in SMEs (Hossain and Rahman, 2019) .
The use of AIS is driven by management support, as it allows authorities

Cite The Proposal: Mangaba, Karla Pamela N, Alesna, Beverly Ann T, Franco, Georgelie G, Manalo, Manuela Angela F, Porcopio, Rose Ann R (2023). Adoption of Accounting
Information System Software by The Small and Medium Enterprises at Santa Cruz, Laguna. Malaysian E Commerce Journal, 1(2): 105-122.
 Malaysian E Commerce Journal (MECJ) 7(2) (2023) 105-122
at the top to influence other members. There is no doubt that managers
must be involved in the successful adoption and development of AIS
(Reem and Mohammed, 2014).

Cite The Proposal: Mangaba, Karla Pamela N, Alesna, Beverly Ann T, Franco, Georgelie G, Manalo, Manuela Angela F, Porcopio, Rose Ann R (2023). Adoption of Accounting
Information System Software by The Small and Medium Enterprises at Santa Cruz, Laguna. Malaysian E Commerce Journal, 1(2): 105-122.
 Malaysian E Commerce Journal (MECJ) 7(2) (2023) 105-122

Table 5: Technological Factors Influencing the Small and

Medium Enterprises to Adopt Accounting Information System Table 6: External Factors Influencing the Small and Medium
Software Enterprises to Adopt Accounting Information System Software
Technological Factors WM SD Rank External Factors WM SD Rank
AIS usage would improve
4.34 0.88 1 The enterprises would be left
our business processes. 4.14 1.05 2
behind if not using AIS.
Information produced by AIS is
4.21 0.95 2
easy to understand. Laws and regulations are effective
4.28 0.84 1
AVERAGE WEIGHTED MEAN 4.28 in selecting and applying AIS.

AVERAGE WEIGHTED MEAN 4.21

It can be seen from Table 5 that AIS usage would improve our business
processes, which gathered the highest mean (WM = 3.34 and SD = 0.88)
in rank number one (1). Further, AIS's information is simple to It is clearly stated on Table 6 that the laws and regulations are effective in
understand, with a mean score of 4.21 and an SD score of 0.95 in rank selecting and applying AIS, as evidenced by rank 1, which garnered the
number two (2). The overall weighted mean is 4.28 under technological highest mean (WM = 4.28 and SD = 0.84). The data suggest that laws and
factors. Accounting Information System Software influences and regulations are one of the factors that firms will consider when deciding to
encourages firms to achieve competitive advantages like increasing adopt AIS. The government has always considered improving the
speed and accuracy of improved decision outcomes and enhancing their performance of SMEs. This study helps the government to understand the
products, services, markets, and work processes (Olusola et al., 2013). factors that promote SMEs towards technology adoption. Thus, the
An integrated AIS system increases the effectiveness of management government should encourage and support SMEs in innovation and
performance because it combines the components of hardware, technology adoption (Shareia, 2016). Without AIS, the enterprises would
software, a database, and procedures. Beyond that, for both external and fall behind, ranking second with a WM of 4.14 and SD of 1.05.The average
internal stakeholders, integrated AIS improves information processing weighted mean is 4.21 under external factors.
and helps maintain and communicate information with both.

Table 7: Effects of Adopting the Accounting Information System Software in the Performance of Small and Medium Enterprises
Effects on Organizational Performance
Enhances and Increases Improves
Accounting increases the Improves productivity in Reduces the accuracy of
AWM RANK
Information quality and decision-making preparing operational costs reports that has
System Software quantity of work financial reports been generated
WM Rank WM Rank WM Rank WM Rank WM Rank
Kashoo 4.60 3 4.20 6 4.40 6 4.20 6 4.40 5.5 4.36 6
Xero 3.25 10 3.25 10 3.25 10 3.50 10 3.25 10 3.30 10
QuickBooks 4.27 7 4.18 7 4.09 7 4.00 8 3.91 9 4.09 7
AccountEdge Pro 4.55 4 4.55 3 4.64 3 4.91 3 4.82 3 4.69 3
Netsuite ERP 4.50 5.5 4.38 5 4.50 5 4.75 4 4.75 4 4.58 4
Excel 4.07 8 4.04 8 3.96 9 3.93 9 4.11 7 4.02 8
Self-developed 4.50 5.5 4.50 4 4.60 4 4.70 5 4.40 5.5 4.54 5
SAP 5.00 1.5 5.00 1.5 5.00 1.5 5.00 1.5 5.00 1.5 5.00 1.5
Kashoo,
5.00 1.5 5.00 1.5 5.00 1.5 5.00 1.5 5.00 1.5 5.00 1.5
AccountEdge Pro
Kashoo, Xero,
QuickBooks, 4.00 9 4.00 9 4.00 8 4.00 8 4.00 8 4.00 9
AccountEdge Pro

The software used by the small and medium enterprises has an effect to
has a (WM = 4.00) and rank 9. Additionally, the least (WM = 3.25) in
the organizational performance which has enhanced and increased the
software of Xero and rank 10, computer-based systems meant significant
quality and quantity of work in which garnered a highest (WM = 5.00) in
delays in producing meaningful data to use in decision-making (John,
the software using SAP, and Kashoo, AccountEdge Pro which rank 1.5
2016).
that offers the most complete, easy to use accounting solution for small
business in any country and sales tax flexibility which help in enhancing In terms of increase productivity in preparing financial reports, the
and increasing the quality of work. Moreover, followed by AccountEdge software of SAP, and Kashoo, AccountEdge Pro has gathered highest (WM
Pro has a (WM = 4.60) and a rank of 3. Consequently, followed by = 5.00) and a rank of 1.5 Kashoo ably covers the basics required by
AccountEdge Pro has a (WM = 4.55) and a rank of 4. NetSuite ERP and accounting applications. Moreover, included are a chart of accounts;
Self- developed has a (WM = 4.50) and a rank of 5.5. Additionally, record templates for client, suppliers, and items and services; transaction
QuickBooks has a (WM = 4.27) and a rank of 7. Furthermore, followed by forms for invoices and other income, bills, and other expenses; and
Excel has a (WM = 4.07) and a rank of 8. Kashoo, Xero, QuickBooks and preformatted reports and increases the productivity of the financial
AccountEdge Pro has a (WM = 4.00) and rank 9 and Xero gathered least reports (Kathy et al., 2021). AccountEdge Pro is rank 3 with a (WM =
(WM = 3.25) which rank 10, Xero Accounting software may not be a 4.64). Self-developed is rank 4 with a (WM = 4.60). NetSuite ERP is rank
good fit for a lot of monthly transactions and for enhancing and 5 with the (WM = 4.50). Kashoo is rank 6 with the (WM = 4.40).
increasing the quantity of work (MyAyan, 2019). QuickBooks is rank 7 with the (WM = 4.09). Kashoo, Xero, Quickbooks
and AccountEdge Pro is rank 8 with the (WM = 4.00). Excel is rank 9 with
In terms of Improved decision-making it has garnered a highest (WM =
the (WM = 3.96). Xero is rank 10 garnered a least (WM = 3.25).
5.00) in the software of SAP, and Kashoo, AccountEdge Pro which rank
1.5 in the SAP system is powerful, hence, flexible information system It reduces the operational cost, the software of SAP, and Kashoo,
which provides the most detailed and accurate information of business AccountEdge Pro which garnered highest (WM = 5.00) in rank 1.5 SAP
transactions to improve decision-making (Yingyu, 2013). Furthermore, accounting software is a financial accounting and reporting software that
AccountEdge Pro has a (WM = 4.55) and a rank of 3, whilst Self- records transactions, reports operating data at the end of every month or
developed has a (WM = 4.50) and a rank of 4, then NetSuite ERP has a quarter and analyses financial data that can identify the cost of the
(WM = 4.38) and rank 5, the fifth one is Kashoo has a (WM = 4.20) and organization that can lessen the operational cost. AccountEdge Pro is
rank 6. QuickBooks has a (WM = 4.18) and rank 7, then Excel has a (WM rank 3 with (WM = 4.91). NetSuite ERP is rank 4 with (WM = 4.75). Self-
= 4.04) and rank 8, followed by Kashoo, Xero, Quickbooks and developed is rank 5 with (WM = 4.70). Kashoo is rank 6 with (WM =
AccountEdge Pro 4.20).
Cite The Proposal: Mangaba, Karla Pamela N, Alesna, Beverly Ann T, Franco, Georgelie G, Manalo, Manuela Angela F, Porcopio, Rose Ann R (2023). Adoption of Accounting
Information System Software by The Small and Medium Enterprises at Santa Cruz, Laguna. Malaysian E Commerce Journal, 1(2): 105-122.
 Malaysian E Commerce Journal (MECJ) 7(2) (2023) 105-122

QuickBooks and Kashoo, Xero, Quickbooks and AccountEdge Pro is rank

7.5 with (WM = 4.00). Moreover, Excel is rank 9 with (WM = 3.93). Xero is rank 8 with a (WM = 4.00). QuickBooks is rank 9 with a (WM = 3.91).
rank 10 with a least (WM = 3.50). People expect more in terms of services Xero is rank 10 with a least (WM = 3.25), hence, for large Inventory
for what they pay for the starter and standard versions. This accounting system, Xero may not be a good choice to commit to and Lack of option
tool is still not a viable option for many businesses because of the cost of to close out a month and double-check transactions are also the
the software it has unlimited bills to pay which is not good for reducing prominent reasons why many users still prefer QuickBooks Online over
in operational cost. Xero which is not lead to the accuracy of the reports.

It improves the accuracy of reports that has been generated and the Finally, the SAP, and Kashoo, AccountEdge Pro (AWM = 5.00) with the
software of SAP, and Kashoo, AccountEdge Pro which garnered highest rank of 1.5. While the AccountEdge Pro (AWM = 4.69) with the rank of 3.
(WM = 5.00) in rank 1.5 The more reliable, up-to-date, and unique In regard to NetSuite ERP, the (AWM = 4.58) with the rank of 4. The Self-
information managers received, the more correct evaluation reports developed (AWM = 4.54) with the rank of 5. The Kashoo is (AWM = 4.36)
which improves the accuracy of the financial reports. AccountEdge Pro is with the rank of 6. The QuickBooks (AWM = 4.09) with the rank of 7. The
rank 3 with a (WM = 4.82). NetSuite ERP is rank 4 with a (WM = 4.75). Excel (AWM = 4.02) with the rank of 8. The Kashoo, Xero, Quickbooks and
Kashoo and Self-developed is rank 5.5 with a (WM = 4.40). Excel is rank 7 AccountEdge Pro (AWM = 4.00) with the rank of 9. And the last software
with a (WM = 4.11). Kashoo, Xero, Quickbooks and AccountEdge Pro is is Xero (AWM = 3.30) with the rank of 10.

Table 8: Significant Differences on the Factors Adopting the AIS Software as Determined by the Managers in Tterms of Organizational
Factors, Stakeholder Factors, Technological Factors and External Factors
Factors adopting the AIS Software Accounting Information System Software
Organizational Factors x2 p-value
The enterprises are financially able to use AIS. 29.577 0.767
The enterprises have enough technology resources to use AIS. 41.744 0.235
Stakeholder Factors
The Management is positive about the utilization of AIS in our business operations. 54.790 0.023*
The Management encourages us to use AIS. 60.443 0.006*
Technological Factors
AIS usage would improve our business processes. 34.054 0.561
Information produced by AIS is easy to understand. 68.409 0.001*
External Factors
The enterprises would be left behind if not using AIS. 24.925 0.918
Laws and regulations are effective in selecting and applying AIS. 34.071 0.561

*p-value < 0.05

It can be seen from the Table 8 that there is no significant difference in

dependent to the willingness of their management and owners (Komala,
the factors of adopting the accounting information system software
2012). There is no significant difference among the factors when they are
determined by the managers in terms of organizational factors and
grouped according to the accounting information system software that
external factors. Therefore, the null hypothesis is rejected. The results
they used at the 5% significance level (x2 = 34.054, p-value = 0.561).
have indicated that any AIS software that SMEs utilized did not affect the
Therefore, the null hypothesis is accepted. QuickBooks is well renowned
purpose of organizational and external factors. The results have also
for being the most user-friendly accounting software; however,
indicated that an accounting information system that is not compatible
QuickBooks does not propose all types of business processes (Complete
with the values and culture of the organization will result in a costly
Controller, 2020). Nonetheless, at the 5% significance level, there is a
failure. However, the perception of the respondents significantly
significant difference in the factors for adopting Accounting Information
influences the stakeholder factors through the adoption of accounting
System Software in that the information produced by AIS is easy to
information system software. The reliability of this data has impacted by
understand (x2 = 68.409, p-value = 0.001). Accounting Information
the management committees' positive perception of the adoption of AIS;
System Software assists small-scale companies to manage short-term
they could influence the users’ perceptions positively and encourage
problems by providing information to support and control the business
them to use the system. The findings have also emphasized the
(Tohang and Margaret, 2017). The researchers suggested that vendors
importance of management committees or owners and their roles as
need to design AIS software that users can easily understand and operate.
business leaders and decision-makers. Therefore, AIS adoption among
SMEs which is highly

Table 9: Significant difference on the effects of Adopting the Accounting Information System Software to the performance of the small and
medium enterprises at Santa Cruz, Laguna
Accounting Information System Software
Effects on Organizational Performance
x2 p-value
Enhances and increases the quality and quantity of work 31.936 0.662
Improves decision-making 38.659 0.350
Increases productivity in preparing financial reports 35.803 0.531
Reduces the operational costs 56.350 0.022*
Improves accuracy of reports that has been generated 44.657 0.378

*p-value < 0.05

It is clearly stated that it has enhanced and increased the quality and
enterprises at Santa Cruz, Laguna. Any software that SMEs utilized can
quantity of work (x2 = 31.936, p-value = 0.662), improved decision-
gain enhances and increases the quality and quantity of work, improves
making (x2 = 38.659, p-value = 0.350), increased productivity in
decision-making, increases productivity in preparing financial reports,
preparing financial reports (x2 = 35.803, p-value = 0.531), and has
improves accuracy of reports that has been generated. The results
improved the accuracy of reports that has been generated, (x2 = 44.657,
justified that Accounting Information System Software instantly
p-value = 0.378) has no significant differences on the effects of Adopting
generates key financial reports, and it will be automatically updated to
the Accounting Information System Software to the performance of the
reflect any changes you make, helping you keep your data free of errors
small and medium
(Baggott,
Cite The Proposal: Mangaba, Karla Pamela N, Alesna, Beverly Ann T, Franco, Georgelie G, Manalo, Manuela Angela F, Porcopio, Rose Ann R (2023). Adoption of Accounting
Information System Software by The Small and Medium Enterprises at Santa Cruz, Laguna. Malaysian E Commerce Journal, 1(2): 105-122.
 Malaysian E Commerce Journal (MECJ) 7(2) (2023) 105-122

2020). However, Reduces the operational costs has significant difference

on the effects of Adopting the Accounting Information System Software to udy_of_SMEs_in_the_UAE
the performance of the small and medium enterprises at Santa Cruz,
Laguna at 5% significance level (x2 = 56.350, p-value = 0.022) because Alshamaila, Y., Papagiannidis, S., Li, F., 2013. Clouding Computing
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Amahalu, N., Abiahu, M. F. C., Chinyere, O., 2017. Comparative Analysis of
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Cite The Proposal: Mangaba, Karla Pamela N, Alesna, Beverly Ann T, Franco, Georgelie G, Manalo, Manuela Angela F, Porcopio, Rose Ann R (2023). Adoption of Accounting
Information System Software by The Small and Medium Enterprises at Santa Cruz, Laguna. Malaysian E Commerce Journal, 1(2): 105-122.