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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

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), 2021. 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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  • 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

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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
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    EP  - 158
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    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
  • Department of Accounting and Finance, University of Gondar, Gondar, Ethiopia

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