Sample of Correlational Study Rationale

I.
Research Topic: A Correlational Study on the Application of Computerized

Accounting Systems (CAS) and the Performance of Business Organizations in
Baguio City: A Case of Keeping Accounting Records
II. Rationale: Accounting is the core and blood of a business in order to operate
thus, referred to as the lifeline of the business. As often called, accounting is the
language of business as various information of business organizations are
expressed and presented through accounting systems. Such that, financial
transactions are recorded in books of accounts and there from presents and
communicates various information in the form of financial statements and
reports to the concerned persons and interested parties like owners, employees,
management, investors, buyers, sellers etc. From this information, parties
concerned can therefore interpret results and evaluate the firm’s success and
failure, financial solvency/insolvency, liquidity, past performance, present
conditions and future prospects. That being said, accounting information is very
important as it signifies the state and conditions of a company. Therefore, a
company has to have a great choice of choosing the design of their accounting
system. Since accounting system is defined to be a collection of processes,
procedures and controls designed to collect, record, classify and summarize
financial data for interpretation and management decision making it then
requires a company to be able to provide a quality and accurate bookkeeping.
However, keeping accurate financial records is crucial to the success of any
business, so it's important to know your options.
Although some other firms still do their bookkeeping manually or by hand,

the fact that change in society and expanding market and economy similarly with
the advancement and complexity of business accounting is changing gradually,
most of these firms generally have too many transactions to sustain a manual
accounting system. This then, paves way for the entrance of another accounting
system namely computerized accounting system (CAS).
Research on several components of this study exists, but a reliable

instrument that indicates a relationship between CAS and accountants
performance in record keeping in business organization is still missing or might
somehow exist but still lacking as it might have been mentioned but was not the
focus of interest. Thus the development and implementation of this instrument or
study could eventually help generate valuable information and insights for an
effective accounting performance. In this study, however, the researchers
measured the negative or positive benefits of CAS to the performance of
accountants in a business discovering a possible direct relationship between
them.
III. Research Questions:
1. There is a relationship between computerized accounting system and

efficiency of accountants in performance.

performance effectiveness of accountants.

flexibility of accountants in performance.
IV. References:
Picincu, A. (September 25, 2020). The Advantages of Manual or Computerized

Accounting. Retrieved from https://smallbusiness.chron.com/advantages-
manual-computerized-accounting-4910.html
Schofield, T. (N.D). What Is a Computerized Accounting System? - Types,

Advantages & Disadvantages. Retrieved from
https://study.com/academy/lesson/what-is-a-computerized-accounting-
system-types-advantages-disadvantages.html
N.A. (N.D). Why Accounting is called the Language of Business. Retrieved from
https://www.iedunote.com/accounting-language-of-business
Chandler, K. & Swartzentruber, M. (May 2011). A CORRELATIONAL STUDY OF

NATURE AWARENESS AND SCIENCE ACHIEVEMENT. Retrieved from
https://files.eric.ed.gov/fulltext/ED520105.pdf
Ware, E.O. (November 2015). Computerized Accounting System an Effective
Means of Keeping. Retrieved from https://www.ijrbsm.org/pdf/v2-i11/8.pdf
Midas Research. (July 2020). Computerized Accounting System and the

Performance of Manufacturing Firms in Nigeria. Retrieved from
http://researchmidas.blogspot.com/2020/07/computerized-accounting-
system-and.html
Genil, D. & Valencia, R. (September 2013). “THE IMPACT OF USING

COMPUTERIZED ACCOUNTING SYSTEMS (CAS) IN FINANCIAL REPORTING
AMONG SMALL AND MEDIUM ENTERPRISES IN LIPA CITY”. Retrieved from
https://www.academia.edu/5351394/The_Effects_of_using_Computerized_
Accounting_Systems
Ongoco, R. (N.D.). What are Computerized Accounting Systems (CAS) and Why are
they important? Retrieved from https://ags.com.ph/what-are-
computerized-accounting-systems-cas-and-why-are-they-important/
Otley, D. (January 2001). Accounting performance measurement: A review of its

purposes and practices. Retrieved from
https://www.researchgate.net/publication/247831293_Accounting_perfor
mance_measurement_A_review_of_its_purposes_and_practices
Grossi,G. ; Kallio,K. ; Sargiacomo, M. ; Skoog, M. (12 June 2019). Retrieved from

17 January 2020. Accounting, performance management systems and
accountability changes in knowledge-intensive public organizations: A
literature review and research agenda. Retrieved from
https://www.emerald.com/insight/content/doi/10.1108/AAAJ-02-2019-
3869/full/html

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I.

Research Topic: A Correlational Study on the Application of Computerized

Although some other firms still do their bookkeeping manually or by hand,

Research on several components of this study exists, but a reliable

III. Research Questions:

1. There is a relationship between computerized accounting system and

2. There is a relationship between computerized accounting system and

3. There is a relationship between computerized accounting system and

Picincu, A. (September 25, 2020). The Advantages of Manual or Computerized

Schofield, T. (N.D). What Is a Computerized Accounting System? - Types,

Chandler, K. & Swartzentruber, M. (May 2011). A CORRELATIONAL STUDY OF

Midas Research. (July 2020). Computerized Accounting System and the

Genil, D. & Valencia, R. (September 2013). “THE IMPACT OF USING

Otley, D. (January 2001). Accounting performance measurement: A review of its

Grossi,G. ; Kallio,K. ; Sargiacomo, M. ; Skoog, M. (12 June 2019). Retrieved from

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