Implementation of Accounting Information Systems in Large and Medium Scale Manufacturing Enterprises of Amhara Region: In Case of Selected Metropolitan Cities

Endalkachew Tsegaye Asmamaw

doi:doi:10.11648/j.ebm.20210705.12

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Implementation of Accounting Information Systems in Large and Medium Scale Manufacturing Enterprises of Amhara Region: In Case of Selected Metropolitan Cities

Endalkachew Tsegaye Asmamaw

Published in European Business & Management (Volume 7, Issue 5)

Received: 14 June 2021 Accepted: 21 July 2021 Published: 27 September 2021

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Abstract

Many developing countries like Ethiopia has weak accounting information system which hamper investment decisions, policy issues and contribute at large to make the entire systems in the countries inefficient. The objective of this study is examining the level of AISs implementation in large and medium scale manufacturing enterprises of Amhara region. For the purpose of this study census sampling method was employed and all large and medium scale manufacturing enterprises of Gondar and Bahirdar cities has been surveyed. Data has been collected from those enterprises through self-administered questionnaire and an in-depth unstructured interview was conducted with key informants about the subject of the study. The Collected data from the questionnaire was analyzed by using SPSS version 20 software. The regression and correlations are made to find answers for specific objectives on the basis of the result obtained from the statistical tool. Assuming the dichotomous response to the dependent variable (AISs implementation), binary logistic regression model has been used to identify the factors which influence the implementation of AISs in the study area. The finding of the study reveals that, implementation of AISs in Amhara region large and medium scale manufacturing enterprises is at its lowest level. In addition, factors such as financial capacity, organizational structure, environmental factors and relative advantage of AISs have positive and significant influence over the implementation of AISs while, complexity of AISs is found negatively influencing factor for AISs implementation. The researcher recommends that these factors should be considered by those experts of the enterprises at the time when they decide to implement AISs.

Published in	European Business & Management (Volume 7, Issue 5)
DOI	10.11648/j.ebm.20210705.12
Page(s)	152-158
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2024. Published by Science Publishing Group

Keywords

Accounting Information Systems (AISs), Attributes of AISs, Implementation of AISs, Manufacturing, Large and Medium Enterprises, Binary Logistic Regression

References

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Endalkachew Tsegaye Asmamaw. (2021). Implementation of Accounting Information Systems in Large and Medium Scale Manufacturing Enterprises of Amhara Region: In Case of Selected Metropolitan Cities. European Business & Management, 7(5), 152-158. https://doi.org/10.11648/j.ebm.20210705.12

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ACS Style

Endalkachew Tsegaye Asmamaw. Implementation of Accounting Information Systems in Large and Medium Scale Manufacturing Enterprises of Amhara Region: In Case of Selected Metropolitan Cities. Eur. Bus. Manag. 2021, 7(5), 152-158. doi: 10.11648/j.ebm.20210705.12

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AMA Style

Endalkachew Tsegaye Asmamaw. Implementation of Accounting Information Systems in Large and Medium Scale Manufacturing Enterprises of Amhara Region: In Case of Selected Metropolitan Cities. Eur Bus Manag. 2021;7(5):152-158. doi: 10.11648/j.ebm.20210705.12

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@article{10.11648/j.ebm.20210705.12,
  author = {Endalkachew Tsegaye Asmamaw},
  title = {Implementation of Accounting Information Systems in Large and Medium Scale Manufacturing Enterprises of Amhara Region: In Case of Selected Metropolitan Cities},
  journal = {European Business & Management},
  volume = {7},
  number = {5},
  pages = {152-158},
  doi = {10.11648/j.ebm.20210705.12},
  url = {https://doi.org/10.11648/j.ebm.20210705.12},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ebm.20210705.12},
  abstract = {Many developing countries like Ethiopia has weak accounting information system which hamper investment decisions, policy issues and contribute at large to make the entire systems in the countries inefficient. The objective of this study is examining the level of AISs implementation in large and medium scale manufacturing enterprises of Amhara region. For the purpose of this study census sampling method was employed and all large and medium scale manufacturing enterprises of Gondar and Bahirdar cities has been surveyed. Data has been collected from those enterprises through self-administered questionnaire and an in-depth unstructured interview was conducted with key informants about the subject of the study. The Collected data from the questionnaire was analyzed by using SPSS version 20 software. The regression and correlations are made to find answers for specific objectives on the basis of the result obtained from the statistical tool. Assuming the dichotomous response to the dependent variable (AISs implementation), binary logistic regression model has been used to identify the factors which influence the implementation of AISs in the study area. The finding of the study reveals that, implementation of AISs in Amhara region large and medium scale manufacturing enterprises is at its lowest level. In addition, factors such as financial capacity, organizational structure, environmental factors and relative advantage of AISs have positive and significant influence over the implementation of AISs while, complexity of AISs is found negatively influencing factor for AISs implementation. The researcher recommends that these factors should be considered by those experts of the enterprises at the time when they decide to implement AISs.},
 year = {2021}
}

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TY  - JOUR
T1  - Implementation of Accounting Information Systems in Large and Medium Scale Manufacturing Enterprises of Amhara Region: In Case of Selected Metropolitan Cities
AU  - Endalkachew Tsegaye Asmamaw
Y1  - 2021/09/27
PY  - 2021
N1  - https://doi.org/10.11648/j.ebm.20210705.12
DO  - 10.11648/j.ebm.20210705.12
T2  - European Business & Management
JF  - European Business & Management
JO  - European Business & Management
SP  - 152
EP  - 158
PB  - Science Publishing Group
SN  - 2575-5811
UR  - https://doi.org/10.11648/j.ebm.20210705.12
AB  - Many developing countries like Ethiopia has weak accounting information system which hamper investment decisions, policy issues and contribute at large to make the entire systems in the countries inefficient. The objective of this study is examining the level of AISs implementation in large and medium scale manufacturing enterprises of Amhara region. For the purpose of this study census sampling method was employed and all large and medium scale manufacturing enterprises of Gondar and Bahirdar cities has been surveyed. Data has been collected from those enterprises through self-administered questionnaire and an in-depth unstructured interview was conducted with key informants about the subject of the study. The Collected data from the questionnaire was analyzed by using SPSS version 20 software. The regression and correlations are made to find answers for specific objectives on the basis of the result obtained from the statistical tool. Assuming the dichotomous response to the dependent variable (AISs implementation), binary logistic regression model has been used to identify the factors which influence the implementation of AISs in the study area. The finding of the study reveals that, implementation of AISs in Amhara region large and medium scale manufacturing enterprises is at its lowest level. In addition, factors such as financial capacity, organizational structure, environmental factors and relative advantage of AISs have positive and significant influence over the implementation of AISs while, complexity of AISs is found negatively influencing factor for AISs implementation. The researcher recommends that these factors should be considered by those experts of the enterprises at the time when they decide to implement AISs.
VL  - 7
IS  - 5
ER  -

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Author Information

Endalkachew Tsegaye Asmamaw

Department of Accounting and Finance, University of Gondar, Gondar, Ethiopia

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APA Style

Endalkachew Tsegaye Asmamaw. (2021). Implementation of Accounting Information Systems in Large and Medium Scale Manufacturing Enterprises of Amhara Region: In Case of Selected Metropolitan Cities. European Business & Management, 7(5), 152-158. https://doi.org/10.11648/j.ebm.20210705.12

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ACS Style

Endalkachew Tsegaye Asmamaw. Implementation of Accounting Information Systems in Large and Medium Scale Manufacturing Enterprises of Amhara Region: In Case of Selected Metropolitan Cities. Eur. Bus. Manag. 2021, 7(5), 152-158. doi: 10.11648/j.ebm.20210705.12

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AMA Style

Endalkachew Tsegaye Asmamaw. Implementation of Accounting Information Systems in Large and Medium Scale Manufacturing Enterprises of Amhara Region: In Case of Selected Metropolitan Cities. Eur Bus Manag. 2021;7(5):152-158. doi: 10.11648/j.ebm.20210705.12

Copy | Download

@article{10.11648/j.ebm.20210705.12,
  author = {Endalkachew Tsegaye Asmamaw},
  title = {Implementation of Accounting Information Systems in Large and Medium Scale Manufacturing Enterprises of Amhara Region: In Case of Selected Metropolitan Cities},
  journal = {European Business & Management},
  volume = {7},
  number = {5},
  pages = {152-158},
  doi = {10.11648/j.ebm.20210705.12},
  url = {https://doi.org/10.11648/j.ebm.20210705.12},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ebm.20210705.12},
  abstract = {Many developing countries like Ethiopia has weak accounting information system which hamper investment decisions, policy issues and contribute at large to make the entire systems in the countries inefficient. The objective of this study is examining the level of AISs implementation in large and medium scale manufacturing enterprises of Amhara region. For the purpose of this study census sampling method was employed and all large and medium scale manufacturing enterprises of Gondar and Bahirdar cities has been surveyed. Data has been collected from those enterprises through self-administered questionnaire and an in-depth unstructured interview was conducted with key informants about the subject of the study. The Collected data from the questionnaire was analyzed by using SPSS version 20 software. The regression and correlations are made to find answers for specific objectives on the basis of the result obtained from the statistical tool. Assuming the dichotomous response to the dependent variable (AISs implementation), binary logistic regression model has been used to identify the factors which influence the implementation of AISs in the study area. The finding of the study reveals that, implementation of AISs in Amhara region large and medium scale manufacturing enterprises is at its lowest level. In addition, factors such as financial capacity, organizational structure, environmental factors and relative advantage of AISs have positive and significant influence over the implementation of AISs while, complexity of AISs is found negatively influencing factor for AISs implementation. The researcher recommends that these factors should be considered by those experts of the enterprises at the time when they decide to implement AISs.},
 year = {2021}
}

Copy | Download

TY  - JOUR
T1  - Implementation of Accounting Information Systems in Large and Medium Scale Manufacturing Enterprises of Amhara Region: In Case of Selected Metropolitan Cities
AU  - Endalkachew Tsegaye Asmamaw
Y1  - 2021/09/27
PY  - 2021
N1  - https://doi.org/10.11648/j.ebm.20210705.12
DO  - 10.11648/j.ebm.20210705.12
T2  - European Business & Management
JF  - European Business & Management
JO  - European Business & Management
SP  - 152
EP  - 158
PB  - Science Publishing Group
SN  - 2575-5811
UR  - https://doi.org/10.11648/j.ebm.20210705.12
AB  - Many developing countries like Ethiopia has weak accounting information system which hamper investment decisions, policy issues and contribute at large to make the entire systems in the countries inefficient. The objective of this study is examining the level of AISs implementation in large and medium scale manufacturing enterprises of Amhara region. For the purpose of this study census sampling method was employed and all large and medium scale manufacturing enterprises of Gondar and Bahirdar cities has been surveyed. Data has been collected from those enterprises through self-administered questionnaire and an in-depth unstructured interview was conducted with key informants about the subject of the study. The Collected data from the questionnaire was analyzed by using SPSS version 20 software. The regression and correlations are made to find answers for specific objectives on the basis of the result obtained from the statistical tool. Assuming the dichotomous response to the dependent variable (AISs implementation), binary logistic regression model has been used to identify the factors which influence the implementation of AISs in the study area. The finding of the study reveals that, implementation of AISs in Amhara region large and medium scale manufacturing enterprises is at its lowest level. In addition, factors such as financial capacity, organizational structure, environmental factors and relative advantage of AISs have positive and significant influence over the implementation of AISs while, complexity of AISs is found negatively influencing factor for AISs implementation. The researcher recommends that these factors should be considered by those experts of the enterprises at the time when they decide to implement AISs.
VL  - 7
IS  - 5
ER  -

Copy | Download