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Impact of Computerized Accounting Systems on the Quality of Financial Reports in the Banking Sector of Ghana

机译:计算机化会计系统对加纳银行业财务报告质量的影响

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The ongoing advancement of information technology has affected accounting information systems; PCs become smaller, quicker, simpler to utilize and more affordable prompting the computerization of accounting information systems. This research is therefore designed to examined the impact of computerized accounting systems on quality financial reports of banks in Ghana. The instrument of data collection was the survey method. The study population comprised of all banks listed on the Ghana Stock Exchange. The quantitative research approach was adopted for the study and data processed using Statistical Package for Social Sciences (SPSS) programming version 21. Findings from the study discovered that taking all other autonomous factors at zero, a unit increment in automated computerized accounting system will bring about 0.50 increment in the quality of financial reports of banks. The implication of this study is that, for banks to have quality financial reports efforts must be made to invest in computerized accountings systems so as to improve the speed, practicality, accuracy and relevance of the financial reports of their operations.
机译:正在进行的信息技术的进步影响了会计信息系统; PCS变得越来越小,更简单,利用和更实惠地提示计费信息系统的计算机化。因此,该研究旨在审查计算机化会计系统对加纳银行的质量财务报告的影响。数据收集仪器是调查方法。该研究人口由加纳证券交易所上市的所有银行组成。使用统计包的研究和数据采用了定量研究方法,用于社会科学的统计包(SPSS)编程版本21.从研究中发现所有其他自治因素为零,自动化计算机计费系统中的单位增量将带来银行财务报告质量的0.50%。本研究的含义是,对于银行有优质的财务报告,必须努力投资于计算机化会计系统,以提高其业务财务报告的速度,实用性,准确性和相关性。

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