Investigating the Role of Accounting Software in Granting Ease to the Accountants Within Small- and Medium-Sized Enterprises in South Africa

The main objective of this study is to investigate how accounting software grants ease to the accountant within the Small- and Medium-Sized enterprise (SME) in the retail industry. Accounting software has been employed in several countries throughout the world, with the earliest evidence of unique technological resources. As business processes became more complex, the need for advanced accounting formulas increased to understand the complicated transactions carried out by entities. Accounting consists of several processes which are time-consuming, burdensome, and complex. These hurdles have significantly increased the demand for developing an accounting software system which can assist in resolving these challenges. A qualitative research method, along with a narrative research approach, was adopted to measure how an implemented accounting software system grants ease to the accountant. To reach saturation, the sample size of fifteen accountants employed by different SME owners within the Gauteng province who make use of an accounting software system were interviewed by means of a semi-structured interview schedule. These fifteen accountants who were interviewed were sufficient to reach the point of saturation which allowed the researcher to obtain sufficient information within the study. The findings demonstrated that it is essential for all SME owners to implement an accounting software system. These accounting software systems greatly assist in preparing financial statements to such an extent that it eases the burden of the accountant’s complex and time-consuming duties, since all operations are automated. The automation of the accounting processes reduces the actual working hours which the accountant needs to put into preparing the financial statements manually. This study makes significant contributions on the perceptions of the accountants in adopting new accounting software within the context of SMEs in a specific geographical area, enriching the literature on technology adoption in emerging economies. The findings also contribute to the development of best practices for the implementation and utilisation of accounting software in SMEs. The study recommends that SME owners who make use of an accounting software system should provide accountants with adequate training before expecting them to operate accounting software systems effectively and efficiently.