EFFECT OF INTEGRATED FINANCIAL ACCOUNTING SYSTEMS ON THE FINANCIAL PERFORMANCE OF CHAI STORES IN KISII COUNTY, KENYA
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May 8, 2023
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Abstract
Integrated Financial accounting systems has been improving business operations in the current years. Integrated Financial accounting systems faces the challenges of unauthorized access, alterations and destruction of data thus compromising the confidentiality, integrity and availability of financial information. The research sought to evaluate the effect of integrated financial accounting systems on financial performance of chain stores in Kisii County, Kenya. The objectives of the study were; To determine the effect of computerized integrated accounting systems on the financial performance of chain stores in Kisii County, to examine the effect of payroll system the financial performance of chain stores and to establish the effect of asset management systems on the financial performance of chain stores. The study used descriptive survey design. The target population was 206 respondents from the chain stores in Kisii County. A census method comprised of all the 206 respondents (branch managers, supervisors, accountants and other employees. Closed ended questionnaire used to collect data from the chain stores. Descriptive methods included mean and standard deviation. The inferential statistics included regression analysis to test the model fit and correlation analysis. The data was analyzed with the aid of Statistical Package for Social Sciences (SPSS) version 22.0 and presented using tables & figures. The results from the respondents agreed that supply chain management, Revenue management and accounts receivable management was mainly for controlling cost of baking of cakes and breads. Customer relationship management with taxation systems was most controls procedures for cash management. Payroll management and debt management in budgeting and budgetary compliance was used. Asset management systems had a strong and positive significant relationship on financial performance as shown by correlation value of r=.711 p=.000.Payroll systems had a strong and positive significant relationship on financial performance as supported by r=.894p=.001.The correlation analysis indicated that computerized accounting systems had a moderate and positive significant relationship on financial performance as shown by correlation r= .688, p.006. Non-current asset management with Accounts payable management was for auditing procedures. General ledger management was also one of the integrated computerized systems. The study recommended for improvement of computerized accounting systems on performance of chain stores. The study recommended for another further study on computerized financial accounting systems on financial performance of chain stores.
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References
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Alrawi, H. A., & Thomas, S. S. (2007). Application of contingency theory of accounting information to the UAE banking sector. Asian Academy of Management Journal, 12(2), 33-55.
Ansari, S. (2004). Teaching note: Systems theory and management control. Retrieved January, 20, 2010.
Appiah, K. O., Agyemang, F., Agyei, Y. F. R., Nketiah, S., & Mensah, B. J. (2013). Computerized Accounting Information Systems: Lessons in State-Owned Enterprise in Developing Economies. Journal of Finance and Management in Public Services, Vol. 12(1).
Ayagre, P., Gyamerah, I. A., & Nartey, J. (2014). The effectiveness of internal control systems of banks: the case of Ghanaian banks. International Journal of Accounting and Financial Reporting, Vol 4(2) 377 - 389.
Boban, M., & Šušak, T. (2006). Accounting Information Systems and their use in Regional and Local Governments sector: Quality, Efficiency, Security and Control procedures as (present) Challenges. Ekonomski pregled, 57(7-8), 519.
Bryman, A. (2012). Social research methods: Oxford university press.
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Equity Group Holding Limited. (2017). 2016 Integrated report and financial statement. Nairobi: Equity Group Holding Limited.
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George, D., & Mallery, P. (2003). SPSS for Windows step by step: A simple guide and reference. Allyn & Bacon. Boston.
Gichama, D. C., Nyakundi, W. A., & Mogwambo, V. (2016). effect of internal control on profitability in Kenyan chain stores a case of chain stores in Kisii Town, Kenya. International Journal of Social Sciences and Information Technology, Vol 2 Issue3
Gliem, J. A., & Gliem, R. R. (2003). Calculating, Interpreting, and Reporting Cronbach’s Alpha Reliability Coefficient for Likert-Type Scales. Paper presented at the 2003 Midwest Research to Practice Conference in Adult, Continuing, and Community Education, The Ohio State University, Columbus.
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Hayale, T. H., Abu, K., & Husam, A. (2008). Investigating Perceived Security Threats of Computerized Accounting Information Systems An Empirical Research applied on Jordanian banking sector. Journal of Economic and Administrative Sciences, 24(1), 41-67.
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International Accounting Standard Board. (2014c). IFRS 11 Joint Arrangements. New York: International Accounting Standards Board.
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Irungu, B. K., & Wanjau, K. L. (2011). effectiveness of vendor managed inventory systems in retail chain stores in Kenya. International Journal of Business and Public Management, Vol 1(1) 85-89.
Karanja, J. G., & Nganga, E. N. (2014). Factors Influencing Implementation of Intergrated Financial Management Information System in Kenya Government Ministries. Research journal of finance and accounting, 5(7).
Kaur, S. (2015). Introduction to Computerised Accounting. Notes. Department of Computer Application.
Kitheka, S. S. (2012). Inventory Management automation and the performance of chain stores in western Kenya. Nairobi: University of Nairobi.
Kothari, C. R. (2011). Research methodology: methods and techniques: New Age International.
Kuloba, P. E., & Wesonga, J. N. (2015). Factors that influence consumer ranking of retail outlets in Kenya (A case of chain stores in Kisii Town). Research on Humanities and Social Sciences, Vol 5 (5) 173 - 183.
Levant, Y., & Nikitin, M. (2012). Can cost and financial accounting be fully re-integrated? The role of the French state in the separation of accounting systems and the failed attempt of the système croisé to re-integrate them. Accounting History, 17(3-4), 437-461.
Lim, F. P. C. (2013). Impact of Information Technology on Accounting Systems.
Magloff, L. (2014). Advantages & Disadvantages of Computerized Accounting, from http://smallbusiness.chron.com/advantages-disadvantages-computerized-accounting-4911.html
Management Information Systems. (2014), from http://www.tutorialspoint.com/management_information_system/mis_tutorial.pdf
Michira, M. (2016). Uchumi sends 253 more workers home after closing several outlets Daily Nation. Retrieved from http://www.standardmedia.co.ke/business/article/2000195710/uchumi-sends-253-more-workers-home-after-closing-several-outlets
Milne, M. J. (2002). Positive accounting theory, political costs and social disclosure analyses: A critical look. Critical perspectives on accounting, 13(3), 369-395.
Morris J. J (2011) The Impact of Enterprise Resource Planning (ERP) Systems on the Effectiveness of Internal Controls over Financial Reporting. Journal of Information Systems: Spring 2011, Vol. 25, No. 1, pp. 129-157
Mndzebele, N. (2012). The Usage Of Accounting Information Systems For Effective Internal Controls In The Hotels. International Journal Of Advanced Computer Technology, 1-3.
Mugenda, O. (2003). Research methods Quantitative and Qualitative Approaches. Nairobi: ACTS.
Muhindo, A., Mzuza, M. K., & Zhou, J. (2014). Impact of Accounting Information Systems on Profitability of Small Scale Businesses: A Case of Kampala City in Uganda.
Mwangi, J. K., & Muturi, W. (2018). Influence of Internal control mechanism on financial performance of chain stores in kenya. International Journal of Social Sciences and Information Technology, Vol 4 (5) 272 - 288.
Nyakundi, D. O. a. a., Nyamita, M. O., & Tinega, T. M. (2014). Effect of Internal Control Systems on Financial Performance of Small and Medium Scale Business Enterprises in Kisumu City, Kenya. International Journal of Social Sciences and Entrepreneurship, 1(11).
Okoth, E. (2016). Uchumi Chain stores seeks 200 franchise mini shops in recovery strategy, Daily Nation Retrieved from http://www.nation.co.ke/business/Uchumi-Chain stores-plans-200-franchise-mini-shops/-/996/3041684/-/n4gv3yz/-/index.html
Otieno, P. J., & Orina, D. (2013). Effects of Computerised Accounting Systems on Audit Risk Management in Public Enterprises: A Case of kisumu County. International Journal of Education and Research, Vol 1(5).
Patel, S. (2012). Five Key Components to an Efficient Accounting System. Analytix Solutions. Retrieved from http://www.aixsol.com/pdf/newsletters/AixNewsletterOctober2012.pdf
Pendse, P. (2015). Integrated Accounting Systems: An Overview, from http://www.caclubindia.com/articles/integrated-accounting-system-an-overview-14072.asp
. Positive Accounting Theory 2015, from http://www.accountingscholar.com/positive-accounting-theory.html
Ramadhan, S., Joshi, P. L., & Hameed, S. A. (2011). Accountants’ Perceptions Of Internal Control Problems Associated With The Use Of Computerized Accounting Systems: Evidence From Bahrain. Review of Business Information Systems (RBIS), 7(1), 59-72.
Rogers, C. (2014). History of Double Entry Bookkeeping, from http://www.canhamrogers.com/HDEB.htm
Saharia, A., Koch, B., & Tucker, R. (2008). ERP systems and internal audit. wassues in Information Systems, 9(2), 578-589.
Schneider, B. (2015). Accounting Basics: Branches Of Accounting
Schofield, T. (2014). What was a Computerized Accounting System? - Types, Advantages & Disadvantages, from http://study.com/academy/lesson/what-is-a-computerized-accounting-system-types-advantages-disadvantages.html
Selfano, O. F., Peninah, A., & Sarah, C. (2014). Integrated Financial Management Information System and Its Effect on Cash Management in Eldoret West District Treasury, Kenya. International Journal of Business and Social Science, 5(8).
Shanker, S. (2014). Differences Between Manual & Computerized Accounting Systems, from http://smallbusiness.chron.com/differences-between-manual-computerized-accounting-systems-3764.html
Smith, J. A. (2007). Qualitative psychology: A practical guide to research methods: Sage.
Soudani, S. N. (2012). The usefulness of an accounting information system for effective organizational performance. International Journal of Economics and Finance, 4(5), p136.
Stolowy, H., & Touron, P. (1998). The integration of financial accounting, management accounting and cash flow accounting: the users’ opinion. Paper presented at the a Workshop Organized by the Amos Tuck School at Dartmouth College, Hanover, New Hampshire. Recuperado em.
Tanis, V. N. (2013). Historical Development of Cost and Management Accounting in Europe andUS,from http://www.ilkerbulat.com/Icerik/File/Veyis%20N.%20Tanis%20%28YAY6%29.pdf
University of Nairobi. (2016). 2015-2016 Annual Report. Nairobi: University of Nairobi.
Watts, R. L., & Zimmerman, J. L. (1990). Positive accounting theory: a ten year perspective. Accounting review, 131-156.
Weibenberger, B. E., & Angelkort, H. (2010). Intergration of financial and management accounting systems: the mediating influence of a unified financial language on controllership effectiveness. Justus Liebig University Giessen.
Wiley, C. (2013). The History of Accounting from http://www.accountingedu.org/history-of-accounting.html
Wright, R. M. (2009). Internal Audit, Internal Control and Organisation Culture. Doctor of Philosophy Victoria University.
Accounting Theory. (2004). Directorate of Distance Education. Maharshi Dayanand University. New Delhi.
Al-Mamary, Y. H., Shamsuddin, A., & Aziati, N. (2014). The Meaning of Management Information Systems and its Role in Telecommunication Companies in Yemen. American Journal of Software Engineering, 2(2), 22-25.
Alexander, J. R. (2002). History of Accounting A. o. C. A. i. t. U. States (Ed.) Retrieved from https://s3.amazonaws.com/ClubExpressClubFiles/825456/documents/History-of-Accounting.pdf
Alrawi, H. A., & Thomas, S. S. (2007). Application of contingency theory of accounting information to the UAE banking sector. Asian Academy of Management Journal, 12(2), 33-55.
Ansari, S. (2004). Teaching note: Systems theory and management control. Retrieved January, 20, 2010.
Appiah, K. O., Agyemang, F., Agyei, Y. F. R., Nketiah, S., & Mensah, B. J. (2013). Computerized Accounting Information Systems: Lessons in State-Owned Enterprise in Developing Economies. Journal of Finance and Management in Public Services, Vol. 12(1).
Ayagre, P., Gyamerah, I. A., & Nartey, J. (2014). The effectiveness of internal control systems of banks: the case of Ghanaian banks. International Journal of Accounting and Financial Reporting, Vol 4(2) 377 - 389.
Boban, M., & Šušak, T. (2006). Accounting Information Systems and their use in Regional and Local Governments sector: Quality, Efficiency, Security and Control procedures as (present) Challenges. Ekonomski pregled, 57(7-8), 519.
Bryman, A. (2012). Social research methods: Oxford university press.
. Components of a Computerized Accounting System. (2015), from http://www.resgroup.com/accounting-software-components-computerized-accounting-system
Cordoş, A. M., Andreica, H. T., & Rof, L. M. (2010). Controversies On Integrated Accounting System.
Edwards, J. R. (2013). A History of Financial Accounting (RLE Accounting) (Vol. 29): Routledge.
Equity Group Holding Limited. (2017). 2016 Integrated report and financial statement. Nairobi: Equity Group Holding Limited.
Fisher, J. (1995). Contingency-based research on management control systems: categorization by level of complexity. Journal of accounting literature, 14, 24.
Fleischmann, J., Zanetti, A., & Beier, C. (2009). Intenal Control Systems (ICS) Group Financial reporting, from http://www.zanettipartners.ch/files/en/IKS_e.pdf
Fowzia, R., & Nasrin, M. (2011). Appreciation of Computerized Accounting System in Financial Institutions in Bangladesh. World Review of Business Research, Vol. 1(2).
George, D., & Mallery, P. (2003). SPSS for Windows step by step: A simple guide and reference. Allyn & Bacon. Boston.
Gichama, D. C., Nyakundi, W. A., & Mogwambo, V. (2016). effect of internal control on profitability in Kenyan chain stores a case of chain stores in Kisii Town, Kenya. International Journal of Social Sciences and Information Technology, Vol 2 Issue3
Gliem, J. A., & Gliem, R. R. (2003). Calculating, Interpreting, and Reporting Cronbach’s Alpha Reliability Coefficient for Likert-Type Scales. Paper presented at the 2003 Midwest Research to Practice Conference in Adult, Continuing, and Community Education, The Ohio State University, Columbus.
Hadler, G. (2014). Advantages of Using Computerised accounting Softwares from http://www.itseducation.asia/computerized-accounting.htm
Hayale, T. H., Abu, K., & Husam, A. (2008). Investigating Perceived Security Threats of Computerized Accounting Information Systems An Empirical Research applied on Jordanian banking sector. Journal of Economic and Administrative Sciences, 24(1), 41-67.
Heylighen, F., & Joslyn, C. (1992). What was Systems Theory? , from http://pespmc1.vub.ac.be/SYSTHEOR.html
Hsiung, H.-H., & Wang, J.-L. (2014). Factors of Affecting Internal Control Benefits under ERP System An Empirical Study in Taiwan. International Business Research, 7(4), p31.
International Accounting Standard Board. (2013a). IAS 31 Accounting for Joint Ventures. New York: International Accounting Standards Board.
International Accounting Standard Board. (2013b). IAS 40 Investment Property. New York: International Accounting Standards Board.
International Accounting Standard Board. (2013c). IFRS 8 Operating Segments. New York: International Accounting Standards Board.
International Accounting Standard Board. (2014a). IFRS 9 Financial Instruments. New York: International Accounting Standards Board.
International Accounting Standard Board. (2014b). IFRS 10 Consolidated Financial Statements. New York: International Accounting Standards Board.
International Accounting Standard Board. (2014c). IFRS 11 Joint Arrangements. New York: International Accounting Standards Board.
International Accounting Standard Board. (2014d). IFRS 12 Disclosure of Interest in Other Entities. New York: International Accounting Standards Board.
Irungu, B. K., & Wanjau, K. L. (2011). effectiveness of vendor managed inventory systems in retail chain stores in Kenya. International Journal of Business and Public Management, Vol 1(1) 85-89.
Karanja, J. G., & Nganga, E. N. (2014). Factors Influencing Implementation of Intergrated Financial Management Information System in Kenya Government Ministries. Research journal of finance and accounting, 5(7).
Kaur, S. (2015). Introduction to Computerised Accounting. Notes. Department of Computer Application.
Kitheka, S. S. (2012). Inventory Management automation and the performance of chain stores in western Kenya. Nairobi: University of Nairobi.
Kothari, C. R. (2011). Research methodology: methods and techniques: New Age International.
Kuloba, P. E., & Wesonga, J. N. (2015). Factors that influence consumer ranking of retail outlets in Kenya (A case of chain stores in Kisii Town). Research on Humanities and Social Sciences, Vol 5 (5) 173 - 183.
Levant, Y., & Nikitin, M. (2012). Can cost and financial accounting be fully re-integrated? The role of the French state in the separation of accounting systems and the failed attempt of the système croisé to re-integrate them. Accounting History, 17(3-4), 437-461.
Lim, F. P. C. (2013). Impact of Information Technology on Accounting Systems.
Magloff, L. (2014). Advantages & Disadvantages of Computerized Accounting, from http://smallbusiness.chron.com/advantages-disadvantages-computerized-accounting-4911.html
Management Information Systems. (2014), from http://www.tutorialspoint.com/management_information_system/mis_tutorial.pdf
Michira, M. (2016). Uchumi sends 253 more workers home after closing several outlets Daily Nation. Retrieved from http://www.standardmedia.co.ke/business/article/2000195710/uchumi-sends-253-more-workers-home-after-closing-several-outlets
Milne, M. J. (2002). Positive accounting theory, political costs and social disclosure analyses: A critical look. Critical perspectives on accounting, 13(3), 369-395.
Morris J. J (2011) The Impact of Enterprise Resource Planning (ERP) Systems on the Effectiveness of Internal Controls over Financial Reporting. Journal of Information Systems: Spring 2011, Vol. 25, No. 1, pp. 129-157
Mndzebele, N. (2012). The Usage Of Accounting Information Systems For Effective Internal Controls In The Hotels. International Journal Of Advanced Computer Technology, 1-3.
Mugenda, O. (2003). Research methods Quantitative and Qualitative Approaches. Nairobi: ACTS.
Muhindo, A., Mzuza, M. K., & Zhou, J. (2014). Impact of Accounting Information Systems on Profitability of Small Scale Businesses: A Case of Kampala City in Uganda.
Mwangi, J. K., & Muturi, W. (2018). Influence of Internal control mechanism on financial performance of chain stores in kenya. International Journal of Social Sciences and Information Technology, Vol 4 (5) 272 - 288.
Nyakundi, D. O. a. a., Nyamita, M. O., & Tinega, T. M. (2014). Effect of Internal Control Systems on Financial Performance of Small and Medium Scale Business Enterprises in Kisumu City, Kenya. International Journal of Social Sciences and Entrepreneurship, 1(11).
Okoth, E. (2016). Uchumi Chain stores seeks 200 franchise mini shops in recovery strategy, Daily Nation Retrieved from http://www.nation.co.ke/business/Uchumi-Chain stores-plans-200-franchise-mini-shops/-/996/3041684/-/n4gv3yz/-/index.html
Otieno, P. J., & Orina, D. (2013). Effects of Computerised Accounting Systems on Audit Risk Management in Public Enterprises: A Case of kisumu County. International Journal of Education and Research, Vol 1(5).
Patel, S. (2012). Five Key Components to an Efficient Accounting System. Analytix Solutions. Retrieved from http://www.aixsol.com/pdf/newsletters/AixNewsletterOctober2012.pdf
Pendse, P. (2015). Integrated Accounting Systems: An Overview, from http://www.caclubindia.com/articles/integrated-accounting-system-an-overview-14072.asp
. Positive Accounting Theory 2015, from http://www.accountingscholar.com/positive-accounting-theory.html
Ramadhan, S., Joshi, P. L., & Hameed, S. A. (2011). Accountants’ Perceptions Of Internal Control Problems Associated With The Use Of Computerized Accounting Systems: Evidence From Bahrain. Review of Business Information Systems (RBIS), 7(1), 59-72.
Rogers, C. (2014). History of Double Entry Bookkeeping, from http://www.canhamrogers.com/HDEB.htm
Saharia, A., Koch, B., & Tucker, R. (2008). ERP systems and internal audit. wassues in Information Systems, 9(2), 578-589.
Schneider, B. (2015). Accounting Basics: Branches Of Accounting
Schofield, T. (2014). What was a Computerized Accounting System? - Types, Advantages & Disadvantages, from http://study.com/academy/lesson/what-is-a-computerized-accounting-system-types-advantages-disadvantages.html
Selfano, O. F., Peninah, A., & Sarah, C. (2014). Integrated Financial Management Information System and Its Effect on Cash Management in Eldoret West District Treasury, Kenya. International Journal of Business and Social Science, 5(8).
Shanker, S. (2014). Differences Between Manual & Computerized Accounting Systems, from http://smallbusiness.chron.com/differences-between-manual-computerized-accounting-systems-3764.html
Smith, J. A. (2007). Qualitative psychology: A practical guide to research methods: Sage.
Soudani, S. N. (2012). The usefulness of an accounting information system for effective organizational performance. International Journal of Economics and Finance, 4(5), p136.
Stolowy, H., & Touron, P. (1998). The integration of financial accounting, management accounting and cash flow accounting: the users’ opinion. Paper presented at the a Workshop Organized by the Amos Tuck School at Dartmouth College, Hanover, New Hampshire. Recuperado em.
Tanis, V. N. (2013). Historical Development of Cost and Management Accounting in Europe andUS,from http://www.ilkerbulat.com/Icerik/File/Veyis%20N.%20Tanis%20%28YAY6%29.pdf
University of Nairobi. (2016). 2015-2016 Annual Report. Nairobi: University of Nairobi.
Watts, R. L., & Zimmerman, J. L. (1990). Positive accounting theory: a ten year perspective. Accounting review, 131-156.
Weibenberger, B. E., & Angelkort, H. (2010). Intergration of financial and management accounting systems: the mediating influence of a unified financial language on controllership effectiveness. Justus Liebig University Giessen.
Wiley, C. (2013). The History of Accounting from http://www.accountingedu.org/history-of-accounting.html
Wright, R. M. (2009). Internal Audit, Internal Control and Organisation Culture. Doctor of Philosophy Victoria University.