IDEAS home Printed from https://ideas.repec.org/a/acg/managt/v8y2020i2p13-20.html
   My bibliography  Save this article

An Investigation on Accounting Information System, Zambia

Author

Listed:
  • S Antony Sibi

    (DMI St. Eugene University)

  • S Antony Lucia Merin

    (DMI St. Eugene University)

Abstract

This study and research are to know how accounting is done in a private school, the type of accounting system being used, and its effectiveness, accounts being the recording of financial transactions is necessary to be handled well. The goal of this study is to understand how the private education sector organizes a set of manual and computerized accounting methods, procedures, and controls established to gather, record, classify, analyze, summarize, interpret and present accurate and timely financial data used. This case study gives detail on the computer and manual accounting systems and the perception of accountants on the accounting system used in private institutions. This research study highlights how private education institutions keep systematic records of financial transactions to find out the type of payment system is used, how the school protects its business if its insured, how it utilizes the operational profits, and how effective is the accounting system. This will be analyzed by a structured questionnaire that will comprise closed-ended and open-ended questions to collect the primary data from the respondents who are residing in Lusaka.

Suggested Citation

  • S Antony Sibi & S Antony Lucia Merin, 2020. "An Investigation on Accounting Information System, Zambia," Shanlax International Journal of Management, Shanlax Journals, vol. 8(2), pages 13-20, October.
  • Handle: RePEc:acg:managt:v:8:y:2020:i:2:p:13-20
    DOI: 10.34293/management.v8i2.3364
    as

    Download full text from publisher

    File URL: http://www.shanlaxjournals.in/journals/index.php/management/article/view/3364
    Download Restriction: no

    File URL: http://www.shanlaxjournals.in/journals/index.php/management/article/view/3364/2879
    Download Restriction: no

    File URL: https://libkey.io/10.34293/management.v8i2.3364?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Naser, Kamal & Pendlebury, Maurice, 1992. "A note on the use of creative accounting," The British Accounting Review, Elsevier, vol. 24(2), pages 111-118.
    2. Erik Brynjolfsson & Lorin M. Hitt, 2000. "Beyond Computation: Information Technology, Organizational Transformation and Business Performance," Journal of Economic Perspectives, American Economic Association, vol. 14(4), pages 23-48, Fall.
    3. Berger, Allen N, 2003. "The Economic Effects of Technological Progress: Evidence from the Banking Industry," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 35(2), pages 141-176, April.
    4. Kevin M Stolarick, 1999. "Are Some Firms Better at IT? Differing Relationships between Productivity and IT Spending," Working Papers 99-13, Center for Economic Studies, U.S. Census Bureau.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Gangopadhyay, Partha & Jain, Siddharth & Bakry, Walid, 2022. "In search of a rational foundation for the massive IT boom in the Australian banking industry: Can the IT boom really drive relationship banking?," International Review of Financial Analysis, Elsevier, vol. 82(C).
    2. S J Ho & S K Mallick, 2010. "The impact of information technology on the banking industry," Journal of the Operational Research Society, Palgrave Macmillan;The OR Society, vol. 61(2), pages 211-221, February.
    3. Sushanta K. Mallick & Shirley J. Ho, 2008. "On Network Competition And The Solow Paradox: Evidence From Us Banks," Manchester School, University of Manchester, vol. 76(s1), pages 37-57, September.
    4. Kabiru I. Dandago & Abdullahi Sani Rufai, 2014. "Information Technology and Accounting Information System in the Nigerian Banking Industry," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 4(5), pages 655-670, May.
    5. Sang Nguyen & B.K. Atrostic, 2005. "Computer Investment, Computer Networks and Productivity," Working Papers 05-01, Center for Economic Studies, U.S. Census Bureau.
    6. Sunil Misra & Kailash B. L. Srivastava, 2018. "Team-building Competencies, Personal Effectiveness and Job Satisfaction: The Mediating Effect of Transformational Leadership and Technology," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 43(1-2), pages 109-122, February.
    7. Alhaji Abubakar Aliyu & Rosmaini Bin HJ Tasmin, 2012. "The Impact of Information and Communication Technology on Banks‟ Performance and Customer Service Delivery in the Banking Industry," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, vol. 2(1), pages 1-80.
    8. Del Gaudio, Belinda L. & Porzio, Claudio & Sampagnaro, Gabriele & Verdoliva, Vincenzo, 2021. "How do mobile, internet and ICT diffusion affect the banking industry? An empirical analysis," European Management Journal, Elsevier, vol. 39(3), pages 327-332.
    9. B.K. Atrostic & Sang V. Nguyen, 2002. "Computer Networks and U.S. Manufacturing Plant Productivity: New Evidence from the CNUS Data," Working Papers 02-01, Center for Economic Studies, U.S. Census Bureau.
    10. Fındık, Derya & Tansel, Aysit, 2013. "Resources on the stage: a firm level analysis of the ict adoption in Turkey," MPRA Paper 65956, University Library of Munich, Germany, revised 05 Aug 2014.
    11. Alhassan Abdul-Wakeel Karakara & Evans Osabuohien, 2020. "ICT adoption, competition and innovation of informal firms in West Africa: a comparative study of Ghana and Nigeria," Journal of Enterprising Communities: People and Places in the Global Economy, Emerald Group Publishing Limited, vol. 14(3), pages 397-414, June.
    12. Karl Whelan, 2002. "Computers, Obsolescence, And Productivity," The Review of Economics and Statistics, MIT Press, vol. 84(3), pages 445-461, August.
    13. Dana Benešová & Miroslav Hušek, 2019. "Factors for efficient use of information and communication technologies influencing sustainable position of service enterprises in Slovakia," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 6(3), pages 1182-1194, March.
    14. Jonathan Temple, 2002. "The Assessment: The New Economy," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 18(3), pages 241-264.
    15. Marina Rybalka, 2015. "The innovative input mix. Assessing the importance of R&D and ICT investments for firm performance in manufacturing and services," Discussion Papers 801, Statistics Norway, Research Department.
    16. Irene Bertschek & Joern Block & Alexander S. Kritikos & Caroline Stiel, 2024. "German financial state aid during Covid-19 pandemic: Higher impact among digitalized self-employed," Entrepreneurship & Regional Development, Taylor & Francis Journals, vol. 36(1-2), pages 76-97, January.
    17. Janet L. Yellen, 2005. "The U.S. economic outlook," Speech 5, Federal Reserve Bank of San Francisco.
    18. Nathan H. Miller, 2008. "Competition When Consumers Value Firm Scope," EAG Discussions Papers 200807, Department of Justice, Antitrust Division.
    19. Josef Falkinger & Volker Grossmann, 2003. "Workplaces in the Primary Economy and Wage Pressure in the Secondary Labor Market," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 159(3), pages 523-544, September.
    20. René Riedl & Harald Kindermann & Andreas Auinger & Andrija Javor, 2012. "Technostress from a Neurobiological Perspective," Business & Information Systems Engineering: The International Journal of WIRTSCHAFTSINFORMATIK, Springer;Gesellschaft für Informatik e.V. (GI), vol. 4(2), pages 61-69, April.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:acg:managt:v:8:y:2020:i:2:p:13-20. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: S.Lakshmanan (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.