COMPARATIVE ANALYSIS OF THE EFFECTIVENESS

OF SAP ACCOUNTING SOFTWARE VERSUS MANUAL

METHODS: A STUDY OF EFFICIENCY AND
ACCURACY
S.Y. 2023-2024

04 Ju ne 20 24
PREPARED BY:

RESEARCHERS

VINCE FERRER KAIOU MINGI DANIEL FERRER

 • IN TRO DUCTION

CHAPTER I • STATEMENT OF TH E PRO BLEM

• HYPOTHESIS OF THE STU Y
• SIGNIFICA NCE OF THE STUDY
• SCO PE AN D DELIMITATION OF THE
STUD Y
INTRODUCTION
Accou nt i ng i s essent i al for mo dern b usiness, provid ing
i nsi gh t s i nt o fi nanci al heal t h and en ablin g info rmed d ecision -
mak in g, wi th pract i ces evo l vi n g as techn olog y adv ances. Th is
stu dy comp ares t he effici en cy and accuracy of SAP
accou nt i ng so ft ware t o t rad i t i on al man ual method s, no ting
t hat aut o mat ed so l ut i on s p romi se greater efficien cy and fewer
erro rs, whereas manu al met h ods are valued for dep end ability
and hu man ov ersi g ht . The st u dy 's go al is to pro vid e ev id ence
on t he ben efi ts and l i mi t at i on s of each ap pro ach, allo win g
bu sin esses t o mak e mo re i nfo rmed d ecision s. SAP sup po rters
emp hasi ze i t s speed and redu ced error risk , whereas manu al
met ho d sup po rt ers emp hasize t he adap tab ility and p recisio n
t hat hu man accou nt ant s pro vi d e. Th e research aims to
con t ri bu t e t o t h e o ng oi n g di scussio n abo ut accoun ting 's
di g i t al t ran sfo rmat i on .
 STATEMENT OF THE PROLEM

Th is st u dy ai med t o in vest i gat e th e key d ifferen ces i n effi ci en cy and accu racy bet ween SAP accou ntin g so ftware
and manu al met ho ds. The research ers focused on t hi s st ud y t o kn ow t he answers t o t h e fo llowing q uestion s:

1. Wh at i s t h e d emog raph i c p ro fi l e o f t he resp on den ts i n t erms o f:

a. Age
b. Occu pat i on
2.W hat is t he freq uency an d n at u re of errors en cou nt ered wh en usi ng each met h od ?
3. Wh at i s t h e l ev el o f user sat i sfact i o n wit h each meth od in t erms o f ease of use and o verall effectiven ess?
4.How accurat e and reli ab l e are t he fi n anci al rep ort s gen erat ed by each met h od ?
5. Ho w wel l do es each met ho d capt ure an d record al l n ecessary fi nan ci al i n formati o n?
HYPOTHESIS OF THE
STUDY
Ho: Th e mean effi ci ency an d accu racy score fo r SAP
Accou nt i ng So ft ware i s no t si gn ifican tly greater th an the
mean effi ci en cy and accu racy sco re for man ual accou nting
met ho ds.

Ha: T he mean effi ci en cy and accuracy sco re for SAP

Accou nt i ng So ft ware i s si g ni fi cantly g reater than the mean
effi ci en cy and accu racy sco re for man ual acco un ting meth od s.
 SIGNIFICANCE OF
AC C OUNT ING B USINE SSES
THE STUDY
PR OFE SSIONAL S

ST UDE NT S AND FUT UR E

E DUC ATOR S R E SE AR C HE R S
SCOPE AND
DELIMITATION
Th i s st u dy ai med t o id ent i fy th e key d ifferen ces in efficien cy
and accu racy bet ween SAP acco un tin g software and man ual
met ho ds and h ow t hese v ari ances imp act fin ancial
man ag ement and d eci si o n-mak i ng within businesses for BSA
gradu at es of Lagu na Col l ege who u sed SAP accou nting
soft ware and cu rren tl y wo rki n g in th e field o f acco un ting .
Th i s st u dy was co nd uct ed b y t he research ers d urin g their
seco nd semester. The d at a were co llected th ro ugh Go og le
Forms, wh i ch al l owed t he respo nd en ts to h ave easier access to
t he qu est i o ns.
 • RESEARCH DESIGN
• RESPONDENTS OF THE STUDY

CHAPTER III • RESEARCH IN STRUMEN T

• DATA GATH ERING PROCEDURE
• SA MPLE AND SAMPLING TECH NIQ UES
• STATISTICAL TREATMENT
RESEARCH DESIGN
Th e st ud y used a descri pt i ve surv ey to assess the efficiency
and accu racy of SAP accou nt i ng so ftware v ersu s man ual
met ho ds amon g Bach el o r of Sci ence in Acco untan cy alumn i
fro m Lagu na Co l l ege, cu rren tl y wo rk in g in th e accou ntin g
i nd ust ry. A presu rvey co nfirmed the respo nden ts' use o f SAP.
Dat a was co l lect ed v i a an o nl i n e q uestio nn aire u sin g Goo gle
Forms t o ensure co nfi d ent i al i t y and n umerical data accu racy.
Th e d at a was an al y zed and u sed to determine if there was a
sig ni fican t d i fference bet ween th e effectiven ess o f SAP
accou nt i ng so ft ware an d manu al meth od s in terms of
effi ci en cy and accu racy usi ng t h e T-test. This research
app ro ach in cl ud ed ob serv at i on, data gath ering , and an alysis to
prov i de i nsig ht s i nt o t he exp eri ences o f BSA g radu ates in the
fi el d.
RESPONDENTS OF THE
STUDY

Th e p art i cip ant s sel ect ed for t h is stu dy co mprised Bachelor o f

Sci ence in Accou nt an cy (BSA) graduates from Lag un a College
who are p resen t l y usi ng SAP accou nting software an d
emp lo yed i n th e fi eld of Acco un tancy.
RESEARCH INSTRUMENT

Th e researchers used researcher-mad e qu estion naires as the

i nst ru ment for g at heri n g t he necessary d ata. Th e q uestionn aire
was desi gn ed t o comp are t he efficiency an d accuracy of
accou nt i ng so ft ware an d manu al meth od s. The researchers
used t h e Li k ert Scal e. Th e Li kert Scale is scored o n a five-
po i nt scal e rang i ng from " st ro ng ly agree" to "stron gly
di sagree." T he val ues of each op tion v aried dep end in g o n the
surv ey qu est i o nnai re.
DATA GATHERING PROCEDURE

Th e st ud y sel ect ed respo nd en t s from Bach elo r of Science in

Accou nt ancy g radu at es of Lag un a Colleg e who used SAP
accou nt i ng so ft ware an d are curren tly work ing in acco un tin g.
Researchers sen t a surv ey qu est ion naire v ia Goo gle Forms,
ut i l i zi ng th e Li kert scal e and Nu merical Ratin g Scale to g aug e
part ici p ant perspect i ves. T he collected resp on ses were
met i cul o usl y organ ized an d t abu lated to determin e th e o verall
surv ey ou t comes. Pri v acy an d con fid en tiality were strictly
mai nt ai n ed t hro ug ho ut t he pro cess. A statistical too l was used
t o anal y ze t h e d at a, i den t ifyi n g key d ifferen ces in efficien cy
and accu racy bet ween SAP acco un tin g software and man ual
met ho ds, an d t hei r i mp act on fi nan cial manag ement and
deci si on -maki n g i n bu si n esses
 SAMPLE AND SAMPLING
TECHNIQUES

For t h i s st u dy, t h e researchers aimed fo r a margin o f erro r (e)

of 1 3.8 6%, an exp ect ed pro po rt i on of success of 0.5 , and a
con fi den ce l ev el (C) of 9 5%.

● n i s t h e sampl e size.
● Z i s t he Z-score co rrespon di n g to the d esired lev el o f
con fi den ce.
● p i s t h e est i mat ed pro po rt i on or the exp ected pro po rtion o f
successes i n t h e p op ul at i on .
● E i s t he d esi red margi n o f erro r.
STATISICAL TREATMENT

In t h i s stu dy, th e Li kert Scal e was utilized to measure the

percei v ed i mpact of SAP acco un t i ng software app licatio ns on
accou nt i ng effi ci ency an d accuracy. The Likert Scale is a
common ly used met ho d fo r cap t urin g respo nd en ts' attitu des,
op i ni o ns, o r percept i o ns on a gi v en top ic.
T-t est i s used t o det ermi n e v al uable insigh ts into wh ether SAP
accou nt i ng so ft ware i s more effectiv e in terms of efficiency
and accu racy comp ared t o man ual acco un ting meth od s.

● X̄ is t he samp l e mean
● μ i s t he po pu l at i o n mean
● s i s th e st and ard d evi at i on
● n i s t h e n umb er of respo nd ent s.
CHAPTER IV PRESENTATIO N, ANA LY SIS, AN D
IN TERPRETATION OF D ATA
RESPONDENTS’
DEMOGRAPHIC
PROFILE
FREQUENCY AND NATURE
OF ERRORS
ENCOUNTERED
LEVEL OF USER SATISFACTION IN
TERMS OF EASE OF USE AND
OVERALL EFFECTIVENESS
ACCURACY AND
RELIABILITY
CAPABILITY TO CAPTURE AND
RECORD ALL ESSENTIAL
FINANCIAL INFORMATION
VARIES
 • C O N C LU S I O N S
CHAPTER V • R EC O M M E N D ATI O N S
 Th e m ajor ity o f r e s p ond e nts w er e a g ed 22 - 28 , m a kin g u p
56 % o f th e tota l. The r e m a in ing r e s p ond e nts w er e d iv ide d
WHAT IS THE DEMOGRAPHIC in to a ge gr o up s o f 29 - 35 (4 0% ) a nd 36- 4 2 ( 4 % ) .
PROFILE OF THE A c c o unta nts c om pr is e d 42% of r e s po nde n ts , f ollow e d b y
bo ok ke e pe r s (1 2% ) , a ud ito r s ( 1 0% ) , ta x ac c ou ntan ts ,
RESPONDENTS IN TERMS OF
f in a nc ia l ma n ag e r s , a n d f ina nc ia l a na ly s ts ( e a c h 8 % ) .
AGE AND OCCUPATION
F in a nc ia l co ntr oller s a c c oun te d f or 4% , w hile c os t
a c c oun ta nts , ma n ag e me n t a c c ou nta n ts , in te r na l a u ditor s ,
a nd in ve s tme n t a c c ou nta n ts ea c h c ontr ibu te d 2% .
 Th e r e s ults s h ow th at e r r or s oc c ur m or e f r e q ue ntly in
m a nua l a cc o un tin g m e th ods th a n in S A P s of tw a r e. Th is
WHAT IS THE FREQUENCY AND
ob s e r va tion high lig hts a s ig nif ica n t a dv a nta g e of
NATURE OF ERRORS a utom a te d s ys te m s in r e d uc in g e r r or r a tes . F u r the r m or e , it
ENCOUNTERED WHEN USING is c le a r th a t e r r or s dis c ov e r ed w ith in S A P ac c ou nting
EACH METHOD? s of tw ar e a r e n ot only m o re ea s ily de tec tab le , b ut a ls o m or e
e a s ily co r r ec ted , w he n co m pa r e d to th os e dis c ov e re d
th r ou gh ma n ua l m e th ods .
 Th e r e s e a r ch e r s a n alyz e d the data a nd dis c ov er e d th at S A P

WHAT IS THE LEVEL OF USER a c c oun tin g s of tw a r e is m or e us e r- f r ie nd ly tha n m an ua l

m e tho ds . T his m e a ns tha t it is m or e us e r- f r ie nd ly a n d
SATISFACTION WITH EACH
us a ble. F ur th e r mo r e , w h e n c on s ide r in g f ina nc ia l
METHOD IN TERMS OF EASE m a na ge m e nt r eq uir em e nts , the r e s e ar c h er s dis c ov e r ed th a t
OF USE AND OVERALL S A P a c co un tin g s of tw a r e ou tpe r f or m s m an ua l me thod s . I n
EFFECTIVENESS? othe r w or ds , it imp r ove s ho w b us ine s s e s m an a ge th e ir
f in a nc e s . Th is eff e c tive ne s s c a n le a d to m or e e ff icie nt
f in a nc ia l ope r a tions a nd be tte r de c is io n- m a kin g.
 Th e r e s e a r ch e r s ' d a ta s how th at f ina nc ia l r e por ts g e ne r a te d
by S A P a c co un tin g s of tw a r e a r e mo r e e ff ec tive , ac c ur a te,
HOW ACCURATE AND a nd r e lia b le th a n thos e pr o duc e d by ma n ua l m e th od s . Th is
RELIABLE ARE THE FINANCIAL m e an s S A P s of tw a r e pe r f or m s be tte r ov er a ll, w ith r e po r t
REPORTS GENERATED BY a m oun ts c los e r to th e c or r e ct nu m be r s . Th e s e f in dings

EACH METHOD? high lig ht the b e ne f its o f us in g S A P f or fina nc ial

m a na ge m e nt, r e s u lting in mo r e tr us tw or th y a n d d ep e nd ab le
r e po r tin g f o r bu s in e s s es .
 Th e r e s e a r ch e r s ' d a ta s how s tha t S A P ac c o unting s of tw a re
ou tp er f o r ms m a nua l m etho ds f or c a ptur in g a n d r e c or d ing
a ll e s s en tial f in a nc ia l inf o r ma tion . T his m e a ns tha t S A P
s of tw ar e d oe s a be tte r jo b o f ga th er ing a nd doc u me n tin g a ll
HOW WELL DOES EACH of the e s s e ntia l fina nc ia l in f or m a tio n r e q uir e d f or b us ine s s
METHOD CAPTURE AND op e r atio ns . I t is m o r e tho r oug h tha n ma n ua l m e th od s ,
RECORD ALL NECESSARY e ns ur in g tha t all r e lev a nt inf o r ma tion is a c cu r a te ly

FINANCIAL INFORMATION? c a ptu r e d a nd r e c or de d . T his c on s is te n c y in da ta

m a na ge m e nt ca n gr e a tly b en e f it bus in es s e s by pr o vidin g a
c om pr e h en s ive a nd pr e c is e pictur e o f the ir f in an c ia l
s itu atio n.
 F utur e r e s e a r c he r s w h o w ill c ond uc t s imila r s tud ie s s ho uld
pr ior itiz e in c r ea s ing th e ir s a mp le s iz e to im pr o ve th e
c r e dib ility of the ir f ind ing s . R es e a rc h e rs c a n c a ptur e a
m or e c om p re h e ns ive r a ng e of p e r s pe c tive s a nd ex pe r ie n ce s
a bo ut the e ff e c tive ne s s o f S A P a cc o untin g s of tw a r e ve r s u s
m a nua l m etho ds if the y inc lude a larg e r nu mb e r of
r e s p ond e nts . F u r the r m or e , re s e ar c h er s s hou ld be p r oa c tiv e
RECOMMENDATION in pla nning th eir s tud y tim elin es , le av in g e no ug h tim e f or
da ta co llec tion , a na lys is , a nd pote ntia l c on tinge n cie s .
A d e qua te tim e m a na ge m e nt is c r itic al f or re d uc in g
pr o blem s a nd en s u r ing th e a c cu r a cy a nd r e lia b ility of
r e s e a r c h f inding s . B y f ollow in g the s e g uide lin e s , f utu r e
r e s e a r c he r s ca n im pr o ve the va lidity of the ir f inding s a nd
m a ke a m or e e ff e c tiv e c ontr ib ution to the b od y o f
kn ow le dg e in ac c o unting s of tw a re ev a lua tion a nd
im p le m en ta tion.
THANK YOU
04 JUNE 20 24