An analysis of underlying constructs affecting the choice of accounting as a major

Do, Duc Tai; Nguyen, Thi Huong Lien; Ha, Son Tung; Tran, Manh Dung; Nguyen, Ha Hong; Truong, Duc Dinh

doi:10.5267/j.msl.2019.8.034

Cited by 7 publications

(3 citation statements)

References 1 publication

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“…Current professional accountants use a wide range of computer applications to perform their day-to-day operational work (Do et al, 2020;Blankley et al, 2019;Boulianne, 2014). Information communication technology (ICT) has been considered as a major aspect of effective and efficient accounting system and which can leads to increase organizational performance drastically.…”

Section: Introductionmentioning

confidence: 99%

Knowledge and use of accounting software: evidence from Oman

Thottoli

2020

JIUC

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PurposeThe aim of this paper is to determine the influence of knowledge and use of accounting software among small and medium entrepreneurs (SMEs) in Oman.Design/methodology/approachThis study has used qualitative approach. Further, the paper elucidated the significance of knowledge of accounting software and evaluated the relationship between knowledge and its adoption or use of accounting software among SMEs in Oman. Purposive sampling method was used to choose the target interviewees required for the survey (semi-structured interview). This method has been applied by selected accountants who work in SMEs in Oman. Based on practical experience and basic knowledge in the field of accounting, a total of six members are selected as the sample size for the study.FindingsThe findings revealed that the knowledge of accounting software has a significant effect on the use of accounting software, meaning that there is significant and positive relationship among the knowledge of generalized accounting software and the use of such generalized or customized accounting software by SMEs in Oman. In addition, this research shows the empirical evidence of knowledge of accounting software effects on the adoption or use of accounting software among SMEs in OmanPractical implicationsThe study has brought about a new discussion on the importance of information communication technology (ICT) knowledge and use or adoption of accounting software by SMEs for accounting literature. Further, this study emphasizes the usage and benefits of accounting software by accountants in various SMEs. Further, it would be useful to suggest that SMEs and such other types of organizations adopt customized or generalized accounting software that will enhance the practice among accounting professionals.Originality/valueThis paper contributes both theoretical and practical knowledge of accounting in accountants using generalized or customized accounting software and its relationship with accountant in various SMEs or such other organizations; it is an approach that is not widely discussed in the previous studies. Besides, conducting such study in the field of SMEs gives novelty in the literature between SMEs and developing economies. This has discussed the weakness of accountant in implementing accounting software in the organization.

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Section: Introductionmentioning

confidence: 99%

Knowledge and use of accounting software: evidence from Oman

Thottoli

2020

JIUC

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“…It has been proven that businessrelated courses acquire most of the pressure. Do et al (2020) suggest that graduates should know how to use their time to handle so much pressure in completing the task given. Under Table 7, the highest score assigned for employer satisfaction with a weighted mean of 3.36 and a standard deviation of 0.48 is team-working skills and technical skill and knowledge.…”

Section: Resultsmentioning

confidence: 99%

Describing the employer’s satisfaction on college of business education graduates employed in banking institutions

Benitez,

Balmadres,

Panoril

et al. 2024

AMBR

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This study evaluates the employer’s satisfaction with the banking institutions in Pagadian City. Employers’ satisfaction will be based on how the graduates show their performance towards their jobs or tasks. Employers evaluate the skills of the graduates that need to be improved in their daily tasks. This study uses the quantitative-descriptive study approach to analyze information about describing the employer’s satisfaction with the graduates. The study’s primary purpose is to find out how satisfied employers are with the performances of the graduates as well as what is needed to improve. It focuses on the employers of the banking institutions as research participants. The findings of the study are as follows: (1) foundation skills, (2) enterprise skills, (3) technical skills and knowledge, (4) adaptive skills, (5) team-working skills, and (6) employability skills where these are used in getting the satisfaction of the employers to the graduates where it garnered an overall weighted mean of 3.34 and a standard deviation of 0.01 with an interpretation of ‘very high’. The results showed that the employers of the banking institution where the graduates are employed are very satisfied with the performance that the graduates showed to them. In addition, the employers highlighted some skills that need to be developed and improved more to become efficient and effective employees. The results of this study can be used as a basis for the development of the graduates to enhance their performance in the future.

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“…It is also a challenge if financial reporting is still implemented manually. Current professional accountants use a variety of computer applications to carry out their day-to-day operations (Do et al, 2020;Blankley et al, 2019;Boulianne, 2014).…”

Section: Introductionmentioning

confidence: 99%

Exploration of Financial Reporting Mechanisms And Utilization of Accounting Software in Private Tahfiz Institutions Across Malaysia

Bt Ahmad Sanusi,

Mohd Danuri,

Aman

et al. 2024

IJARAFMS

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Financial reporting in charitable organizations is important, it is not only to monitor their performance in terms of efficiency and effectiveness in the use of public resources but also to provide information to all bettors with their economic resources and obligations. Public tahfiz institutions are seen to be unable to meet the requests of parents who want to send their children to this school. Thus, the private tahfiz institution (PTI) became an option and an alternative to the tahfiz curriculum. Therefore, PTI enrichment is seen as significant, and the PTI financial management system needs to be improved so that it is structured and systematic. The financing and management of tax institutions depends on student fees, community contributions, and state government provisions. So far, there are no specific financial reporting standards for charities including PTI. It also becomes difficult if the preparation of financial reports is still carried out manually. The rapid movement in the use of information technology (IT) by organizations helps acquire and carry out daily accounting operations using computerized accounting software. Basically, accounting software is used to facilitate the preparation of corporate financial statements. Since most PTIs still do not have

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An analysis of underlying constructs affecting the choice of accounting as a major

Cited by 7 publications

References 1 publication

Knowledge and use of accounting software: evidence from Oman

Knowledge and use of accounting software: evidence from Oman

Describing the employer’s satisfaction on college of business education graduates employed in banking institutions

Exploration of Financial Reporting Mechanisms And Utilization of Accounting Software in Private Tahfiz Institutions Across Malaysia

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