University of Cebu-Banilad Library

Abstract: Computerized accounting system has become common and significantly affects accounting employees' daily tasks. There are benefits and drawbacks to relying on a computer for all accounting. this qualitative study explores the lived experiences of the accounting employees in Cebu, digital in adopting the computerized accounting system.
This study utilized a phenomenological method designed to explore the lived experiences of accountants on the transition of manual accounting into computerized accounting. This research was conducted at the three (3) companies: Virginia Farms Inc., Norkis Inc., and Journey Scapes Travel and Services Inc. After obtaining the needed permission six informants were interviewed who were chosen purposively from the three companies and interviewed using semi-structured interview guide. The primary method for data collection was a semi-structured interview guide. A qualitative research design utilizing the Interpretative Phenomenological Analysis [IPA] and its seven steps was used. Following a thorough analysis of the data, the following theme emerged: a) challenges, and b) responsibilities.
The findings revealed that the informants have faced challenges in adopting computerized accounting system such as loss of internet connectivity, system downtime, human data entry error, and complexity of new system functions due to the transition from one system to another. Informants divulged that they have responsibilities that allow them to complete their work assigned tasks while using the computerized accounting system. They are responsible for receiving training in the use of the computerized accounting system and becoming acquainted with the system that the company has implemented. Also, ensure that the system they are using can still meet the reporting requirements and is compatible with the upgrade, as well as that it has the necessary licenses. Therefore, adopting to computerized accounting system has drawbacks but despite the challenges and responsibilities faced by the informants in using computerized accounting system, when compared to manual accounting, the benefit is greater in terms of improving business processes and producing reports more quickly. The result of the study will be use as basis or reference for future researchers to conduct a quantitative study about the challenges in migrating from traditional to computerized accounting.

Biore, Christopher College of Business and Accountancy Accountancy