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A Survey on CB AS Use Among Manufacturing Compa nies in Kuching, Sarawak.

A S U R V E YON THE

COMPUTERI ZED BASED ACCOUNTI NG SYSTEMU S E A M O N G

M A N U F A C T U R I N G C O M P A N I E SI N KUCHI NG, SARA W A K

PREPARED BY:CORINA JOSEPHTAMOI JANGGU

J A N U A R Y 2 0 0 3

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A Survey on CBA S Use Among Manufacturing Companies in Kuching, Sarawak.

Da te : March 2 00 3Project File No: 100-UiTMKS (UPP5/2/18/5KK)

Professor Dr. Azni Zain AhmedDeputy Vice-Chancel lor (Res earc h)Bureau of Research and Consul tancy (BRC)MARA University of Technology (UiTM)40450 Shah Alam, Selangor Darul EhsanMalaysia

Dear Pro fesso r

F I N A L R E S E A R C H R E P O R T O N " A S U R V E Y O N T H E C O M P U T E R I Z E D - B A S E DA C C O U N T I N G S Y S T E M U S E A M O N G M A N U F A C T U R I N G C O M P A N I E S INK U C H I N G S A R A W A K "With reference to the abo ve , enclos ed a re three cop ies of the Final Re se arc h Repo r tent it led , "A SURVEY ON THE COM PUTE RIZED-BA SED ACCOUN TING SYSTE MUSE AMONG MANUFACTURING COMPANIES IN KUCHING SARAWAK" by agroup of researchers at UiTM Sarawak.

Thank you .

Yours s incerely

C O R I N A J O S E P HL ead e rResearch Pro j ec t

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A Survey on CBAS Use Among Manufacturing Companies in Kuching, Sarawak.

RESEARCH TEAM

CORINA JOSEPHProject Leader

TAMOI JANGGUTeam Member

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A C K N O W L E D G E M E N T S

First and foremost, we would l ike to pra ise God almighty for g iv ing us h is b lessings toexecute th is p ro jec t desp i te many cha l leng ing moments , wh ich we faced espec ia l lydur ing the ear ly stage of th is undertaking.

We wou ld l i ke to thank the fo l lowing peop le fo r the i r cons t ruc t ive comments ,invaluable advice and assistance in complet ing th is pro ject .i . Pro fessor Dr . Az m i Za in A hm ed

(Deputy Vice-Chance l lo r (Research) Bureau o f Research and Consu l tancy(BRC) , U iTM, Shah A lam.

ii . Assoc ia te Pro fessor Dr . Rosmimah Mohd Ros l in(Research Coord ina tor (Soc ia l Sc ience) , BRC, UiTM, Shah Alam)

iii. The Research and Consu l tancy un i t o f Mara Un ivers i ty o f Techno logy ,

Sa rawak b ranch .iv Ass oc ia te Pro fessor Dr . Ab du l Ra hm an Dee n, the Ca m pus Di rec tor o f M ara

Univers i ty o f Techno logy , Sarawak branch.v. As soc iate Professo r I r is Sy aw e, senior lecturer of M ara Un ivers i ty of

Techno logy , Sa rawak b ranch .v i . Techn ica l commi t tee o f the Research and Consu l tancy Un i t o f Mara

Univers i ty o f Techno logy , Sarawak branch.vi i . Puan Amr izah Ha j i Kamaludd in , the Coord ina tor o f the Research and

Consu l tancy Un i t o f Mara Un ivers i ty o f Techno logy , Sarawak branch.vii i . Enc ik Norazmi Sahak, E nc ik Moha m ad Nor Annu ar and Enc ik Rom ei Se l it ,

the Research Assistants of our pro ject .i x . Enc ik Zaka r ia Em bi , the Acc oun t Of f icer o f the Sta te Treasury D epar tm ent .x . Th e in te rv iewees.x i . Responden t compan ies .

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xi i . Al l part ic ipants of the Rese arch M etho dolo gy Wo rks hop ( I - IV) .

Last but not least , we would l ike to thank our fami ly members and a l l the other peoplewho have been involved e i ther d i rect ly of indirect ly in th is pro ject . Without theircooperat ion and conf ident support , we would have not been able to carry out th isproject .

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TABLE OF CONTENTSP a g e

Tit le pag e iLet ter of sub m ission i iRes earch team i iiAc k n o w l e d g e me n t i vTab le o f conten ts v iL is t of Ta ble s v i i iList of Fig ure s ixL ist o f Ap pen d ices xAbb rev ia t i on x iAbst rac t x i iC H A P T E R O N E : I N T R O D U C T I O N1.1 Intro du ction 11.2 O bje ctiv es of projec t 41.3 Sig nif ic an ce of the projec t 41.4 Org aniz at ion of the pro ject 5C H A P T E R T W O : L I T E R A T U R E R E V IE W2.1 Introduc t ion 6

2.1.1 Ma nufa ctur ing sector in Ma laysia 102.2 Th e deve lopm ent o f account ing sys tem 122.3 Co nsid erat io n in purch asing and select ion of acco unt ing 15

so f twa re2.4 Benef i ts o f us ing the com puter ized account ing sys tem 162.5 CB AS and product ivi ty 162.6 Bar r ie rs to the imp lem enta t ion o f com puter ized accoun t ing 17

s y s t e m

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2.7 D iscuss ion o f prev iou s resea rch 192.8 Future acco unt ing ma rketp lac e 222.9 Role o f pro fess iona l acco unt ing bod ies in Malays ia 232 .10 Concep tua l f rame work 242.11 Con clus ion 28C H A T E R T H R E E : R E S E A R C H M E T H O D O L O G Y 2 93.1 Res earch des ig n 303 .2 Mea surem ent o f va r i ab les 303.3 Data ana lys is 32C H A P T E R F O U R : S T A T I S T I C A L A N A L Y S I S O F D A T A A N DD I S C U S S I O N O F R E S U L T S4.1 Int roduc t ion 324.2 F ind ings 32

4.2 .1 Typ es o f indust ry 33

4 .2 .2 Gene ra l back groun d o f t he responden ts 364 .2 .3 Type s o f accou n t i ng sys tem 374.2.4 Prob lems in us ing CB AS 504.2.5 Impact on the use o f CB AS on em ploye es ' work 51

product iv i t y4.3 Disc uss ion of res ul ts 52C H A P T E R F IV E : C O N C L U S I O N5.1 Con c lus ion 605.2 Pro blem and l imi tat ion of the projec t 615 .3 Reco mm enda t i ons 635.4 Future research 67B I B L I O G R A P H YA P P E N D I C E S

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L I ST OF TABL ES P a g eTab le 1 : Typ es o f ma nufac tur ing es tab l ishm ents 34Tab le 2 Resp onden ts ' p ro f ile 35Ta ble 2.1 : Ye ars of incept ion by equi ty 36Ta ble 2.2 : Ye ars of incept ion by paid-up capi ta l 37Tab le 3 : Typ es o f account ing sys tem 38Tab le 3 .1 : Acc ount ing sys tem by years o f incept ion 39Tab le 3 .2 : Acco unt ing Sys tem by man ufac tur ing es tab l ishme nts 40Tab le 3 .3 : Acco unt ing sys tem by equ i ty 41Tab le 3 .4 : Acco unt ing sys tem by pa id -up cap i ta l 42Tab le 3 .5 : Acc ount ing sys tem by ma npow er s ize 42Tab le 4 : Cons idera t ion to change f rom ma nua l sys tem to CB AS in 43

the futureTab le 5 : Cons idera t ion to chang e f rom sem i C BA D to a fu l l - 4 4

p ledged CBASTab le 6 : CB AS so f tware 44Tab le 7 : Typ es o f account ing so f tware by the types o f CB AS 45Tab le 8 : Data process ing 46Tab le 9 : Imp lem enta t ion me thod 47Tab le 10 : Typ es o f mod u les used 48Ta ble 11 : Ty pe s of secur i ty used 49Tab le 12 : Prob lem s in adopt ing CB AS 50Ta ble 13 : Impa ct in using CB AS on the w ork produc t iv i ty 51

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LIST OF FIGURES P a g eFigure 1 Def in i t ion and concep ts 8Figure 2 Paid-up capi ta l 11Figure 3 Manpower s ize 12Figure 4 The gory-Scot t Mor ton f ramework (1971) 23Figure 5 Concep tua l f ramew ork 25Figure 6 CBAS adopt ion ra te 52

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LIST OF APPENDICESAppendix 1 Research instrumentAppendix 2 Statistical resultsAppendix 3 List of respondentsAppendix 4 Gaun t chart

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ABBREVIATIONCBAS Computerized based accounting systemAF TA Asean Free Trad e AreaW TO World Tra de Organization8M P Eight Malaysian PlanIT Information technolo gyICT Information communication and technologyUBS User Business SolutionACCP AC Accounti ng packageM YOB Mind Your Own BusinessGDP Growt h Domestic ProductMIS Managem ent Information SystemGUI Graph ical user InterfaceM SC Multimedia Super CorridorSMI Small Medium IndustryNEP New Econo my PolicyPC Personal computerDOS Disk Operati ng Syste mMIA Malaysian Institute of Accounta ntM ICPA Malaysia Institute of Certified Public AccountantCPD Conti nuous Professional Development ProgramMAR A Majlis Amana h RakyatSEDC Sarawak Economi c Development CorporationIADP Integrated Agriculture Developmen t ProgramM EDEC Malaysia Entrepreneur Development CentreSAINS Saraw ak Information Syste m Sdn BhdCEO Chief Execut ive Off icer

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ABSTRACT

This s tudy repor ts on the survey o f computer ized based account ing sys tem (CBAS)use among the manufac tur ing compan ies in Kuch ing Sarawak. As there is l imi tedpubl ished research carr ied out on th is area, th is report a ims to ident i fy the extent ofCB AS ado pted in the Saraw ak manufac tur ing com pan ie s . Th is s tudy is con duc tedthrough the quest ionna i re survey method. Bes ides exp lo r ing the types o f account ingsof tware adopted, th is s tudy a lso a t tempts to inves t iga te the prob lems and impact inusing the CBAS on the employees' work product iv i ty . The resul ts of th is study haverevea led tha t the CBAS is modera te ly used in the compan ies . The s ta t is t ica l ana lys isdemonstrates that the respondents d isagree to a l l the problems l is ted in thequest ionna i re d is t r ibu ted to them and gave pos i t i ve responses to a l l the impactsl is ted in the quest ionnaire in using the CBAS and on the work product iv i ty . The studyconc ludes tha t the average adopt ion ra te among the respondents is a t t r ibu ted to

smal l s ize o f the compan ies , lack o f exposure and awareness , a t t i tude prob lem,bus iness needs and requ i rement and o thers . Some recommendat ions have beenma de to improve the ex is ting scenar io . They inc lude increas ing aware ness espec ia l lyamong the smal l compan ies , imp lement ing more s t r ingent po l icy fo r cer ta inprocedures in o rder to increase h igh usage o f CBAS and rev iewing the ex is t ingaccount ing cur r icu lum espec ia l ly per ta in ing to the computer ized account ing area .

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A Survey on CBAS Use Amon g Man ufacturing Comp anies in Kuching, Sarawak.

CHAPTER ONE

INTRODUCTIONIntroduction

Malaysia is working towards achieving Vision 2020 when it hopes to step into theranks of developed nations. In l ine with this, one of the crucial aspects of the NationalDevelopment Policy is the promotion of human resource development including thecreation of a productive and disciplined workforce and the development of thenecessary skil ls to meet the challenges of a developed economy. This involves theroles played by the accountants in handling all aspects of business activit ies, whichhas become both broader and more specialized especially with the rapid changes inaccounting practice and in the overall business environment. The changes includethe growing trend of globalization of business activity especially with the onslaught ofAFTA in 2005 and WTO in 2006, the ever growing importance of informationtechnology, rising public expectation and changing consumers' needs. Theglobalization of business and the rapid advancement in information andcommunication technology (ICT) call for serious changes to be implemented in orderto strengthen the accounting profession. The new-millennium accountant must have ahigh level of competency in ICT in order to be covenant with global businesspractices and provide relevant, effective and value-added services. (MIA 2001 annualreport). This directly has a significant impact on the manufacturing industries inMalaysia which has been identif ied as one of the major sectors contributing to thegrowth during the Eighth M alaysia Plan (8MP).

In the 8M P (2001 - 2005 ), the M alaysian econom y is projected to grow at an averagerate of 7.5% per annum. One of the key strategies to be undertaken by themanufacturing sector during the 8MP period is to expand the usage of informationcommunications technology (ICT) within and across sectors to accelerate the growth

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process. (Sarawak Industrial Bulletin, 200 1). This indirectly signifies the im porta nceof information technology to achieve the desired level of work productivity, particularlyin processing the information in the business. Mea nwh ile, at the Sarawak sta te leve l,to ensure the manufacturing sector continues to be the leading sector, it is the State'spolicy to attract more investment from both dom estic and foreign sources. Th e thru stof the State's manufacturing sector during the period of this plan are:

Growth target at 17.5% per annum Prom ote establishme nt of higher value-a dded processing and high-tech

industries Promote foreign investment in technology intensive and knowledge-based

industriesDevelop more industrial estates in less developed areas with economic potentialto disperse industrial development

Develop the industrial corridor to facilitate and enhance inter- and intra- industrylinkagesEncourage strategic alliances in higher value-added and high-tech industries

Prom ote SM Is throug h the construction of ready built factories in designatedareas

Under the current development plan, the Sarawak State government had embarked onrestructuring its economy and reducing its reliance on the primary sector as its service ofgrowth. The manufacturing sector has been ranked as second after mining and quarryingin terms of the state's GDP contribution, surpassing the forestry and agriculture sector.Sarawak manufacturing sector is expected to grow at 17.5 % per annum and makecontribution to GDP at 31 % by 2005. (Sarawak Tribune, 2002)

Consequent to the above statement, it can be mentioned that the policies designed atboth national and state level in relation to the manufacturing sector are in line with the

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government's aspiration that is to develop Malaysia into a knowledge- based society. Thisinvolves the shifted role played by the accountant which are traditionally used to keep thebooks and accounting records into a more complicated role as the decision maker,auditor, tax consultant, managers and others whom requires various skills such asinterpersonal, communication, analytical, critical and not forgetting the computing skill.The expertise in handling the computer to process the accounting information will equipthe business particularly the manufacturing companies to face the competition andcomplexities. With the increased role of accountant, the accounting software and otherbusiness solution becomes more essential to increase the work's efficiency andeffectiveness. Currently there are a lot of accounting softwares and business solutionsavailable in the market namely; ACCPAC, UBS, Mr. Accounting, ValuePlus, MYOB, Sun-System, Navision and others.

As far as the Sarawak government is concerned, it has provided the environment toprepare and help business rise to the challenges of the dynamics of industry and thema rket - be it in the area of institutional and legislative framew ork, ph ysical and fina ncialinfrastructure, human resource development or science and technology. It is the choice ofbusiness now to draw on those resources from the government. It has also been assuredthat the State has sufficient IT facilities for its manpower to work in any manufacturingplant. (Sarawak Tribune, 2002) The importance of information in developing effectivestrategy for sophisticated business maximum utilization and usage of informationtechnology would help in the manufacture of quality and effective products besidegenerating publicity and helping promoting them.

Presently, there is only one research conducted on the use of the computerized-basedaccounting system (CBAS) amon g the manufacturing companies in the northern region ofthe Peninsular Malaysia in 2000. With regard to this, the researchers are interested infinding out the extent of the CBAS use among the manufacturing companies in Kuching,Sarawak and identifying the employees' perception and problems in using the system inthe sector.

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1.2. Objectives of the project

The specific objectives of the project are:

1. To identify the status of Computerized Based Accounting System (CBAS) use amongmanufacturing com panies in Kuching, Sarawak.

2. To evaluate the extent of C BAS use by the manufacturing comp anies.3. To identify problems in adopting and using the CBAS.4. To find out the employee's perception on the use of CBAS and the impact on their

work productivity.

1.3. Significance of the project

It is hoped that this p roject wou ld benefit the following parties:

1. The findings would enable the institution of higher learning to review the loopholes inthe accounting curriculum particularly in the computerized accounting related area.

2. The findings would enable the accounting software vendor and manufacturer toevaluate the marketability of the existing accounting software.

3. The training agenc ies such as MARA, Entrepreneurial Development Unit of StateFinancial Secretary Office and Human Resource Development and Quality Unit of theChief Minister's Office can use the findings to identify relevant course related tocomputerized accounting system that suit the entrepreneurs in Sarawak.

4. Entrepreneurs in Sarawak will benefit from the findings in terms of their awareness onthe technology adoption a mong their competitors as a whole.

5. The accounting profession would come out with a new system, which suits theSarawak economic climate based on the findings highlighted in the research.

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Lastly, it is hoped that this research will remedy the shortage of l iterature on the useof computerized -based accounting system amongst the businesses in Malaysia.

1.4. Organ ization of the project

In chapter two, the literature review will discuss the introduction of the accountingsystem, manufacturing sector in Malaysia, the development of accounting system,considerations in purchasing and selection of accounting software, benefits of usingcomputerized accounting system, CBAS and productivity, barriers to theimplementation of the computerized accounting system, discussion of previousresearch, future marketplace, role of accounting professional bodies, conceptualframework and conclusion of the literature review. Research methodology isdiscussed in chapter three while chapter four presents statistical data results,analysis of data and discussion of the results. The final chapter, wil l present theconclusion and recommendation of the study. Limitation of the study andopportunities for future research w ill be also included in this final chapter.

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A Survey on CBAS Use Among M anufacturing Com panies in Kuching, Sarawak.

CHAPTER TWO

LITERATURE REVIEW

2.1. Introduction

Traditionally, the accountant has performed an attest function to determine thereliability of f inancial information presented in printed financial statement. Nowadays,the role is expanding to include:

Non-financial information Use of information techno logy to create or summarize information from databases An assurance function whereby the accountant will interpret information to determine

the quality and relevance of information to be used for decision making.(Gelinas,1996)In other words, the accountant's job and information related activities are closelyinterrelated.

Gelinas (1996) defines accounting Information system as 'aspecialized subsystemof the Management Information System (MIS) whose purpose is to collect,process and report information related to financial transactions.' An accountingsystem is comprised of accounting records, journals, ledgers and a series ofprocesses and procedures assigned to staff, volunteers, and / or outsideprofessionals. The goals of the accounting system are to ensure that financial dataand economic transactions are properly entered into the accounting records and thatfinancial reports necessary for management are prepared accurately and in a t imelyfashion. The accounting system includes the following components:Chart of Accounts

Gene ral Ledger Journals and Subsidiary Journals

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Cashbook Accounting procedures manual

The accounting system can be categorized into manual and computerized system.Today's accounting methods have changed dramatically from that of traditionalmanual accounting methods to a more complicated and automated one. According toCampbell (2000), today all major accounting firms and most major companies areinvolved in computerized accounting information system.

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Nominal ledger

This is the most complex aspect of computerizing the account system. Input to thenominal ledger will come automatically from the sales and purchases ledgers, thussaving time. The nominal ledger is central to the computerized accounts system.

Sales and purchases ledger

In computerized systems, sales and purchases ledgers can be individually groupedtogether or integrated with the nominal ledger. Businesses will often manage allmodules separately init ially and then combine at a later date. Computerizing the salesand purchases ledgers will no doubt affect clerical procedures, because data input,etc. has to be systema tic.

Payroll

As pay level remain largely unchanged each week, the printing and calculation ofwages slip is extremely repetit ive. This kind of task is ideal for computerization.Payroll needs priority at some point during the week and therefore is best run as aseparate system to the rest of the accounts. Many packages have optional payrollmodules and information can be held on the system relating to overtime maternitypay, sick pay, information and tax dedu ction.

From the explanation above, it can be concluded that computers make bookkeepingeasy. The availabil ity of various accounting software packages makes it even easier.Th us, they will increase the productivity level of the accountant's work.

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In Malaysia the extensive use of computerized-based accounting system is in linewith the government's aspiration to be a world leader in information basedtechnology. This is evident with the "celik IT' campaign publicized in thecommunicat ions media as well as the set up of the Multimedia Super Corridor (MSC)in Putrajaya. In light of this, the researchers are interested in finding out on the extentof CBAS use am ong the m anufacturing companies in Kuching, Sarawak.

2.1.1 Manufacturing sector in Malaysia

Manufacturing can be defined as "the mechanical or chemicaltransformation of inorganic or organic substances into new products,whether the work is performed by power-driven machinery or by hand,whether it is done in a factory or in the workers' home and whether theproduct is sold at wholesale or retail outlets. "(SMI Database, 1995)

Company is defined as "a distinct entity from the person comprising it".Most companies are registered under the Companies Act 1965. Companiesmay be limited by shares or by guarantee, or may be unlimited. A companyhas a perpetual life. (Dictionary of Malaysian Business, 1992)

In terms of the development of manufacturing sector, it has occupied astrategic position in the Malaysia Economic Policy since the 1950s. Prior to1970s, the main emphasis of the Industrial Policy was towards encouragingthe proliferation of import substitution manufacturing industries. By 1970, dueto the need and search for export market, the major emphasis has beengeared towards manufacturing for exports. The development of themanufacturing sector continued to occupy a strategic position in MalaysianNew Economic Policy (NEP) initiated in 1971 which was further emphasizedin the succeeding five years plans. The process of industrialization has beenused as a vehicle to achieve the objectives of NEP in restructuring of

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employment and ownership of assets as well as in the alleviation of poverty.In relation to technology, adoption, Jan, Che Sah and Shaari in 1990mentioned that the SMIs in general need expert assistance in problemdiagnosis especially in the area of technology adoption and helping them tobe accessible to technology. In this context, the technology also includes thecomputerized accounting system, which is used to process the accountinginformation.

In undertaking the current project, the researchers deploy the definition ofMinistry of Industrial Development Sarawak to explain on the size of therespondents' companies. Firstly, in terms of paid-up capital, the size ofcompany is categorized as follows:

Figure 2: Paid-up capital

Size Paid-up capital1. Small - Less than or equal to RM 500,0002. Medium - More .than RM 500,000 but less than RM 2,500,0003. Large - More than or equal to RM 2,500,000

Another criteria used to categorize the size of a company is manpower sizewhich is as follows:

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Size Manpower size* 1- Small - 1 to 49 employees* 2. Medium - 50 to 199 employees| 3. Large - 200 employees and above

2.2. The developmen t of accounting system

Lorentiu in 1996 mentioned that accounting professionals were one of the first majormarkets to embrace the PC with the advent of the affordable and effectivecomputerized spreadsheet. Until late 1996, accounting software vendors have haddifficulty in getting their products to market and in convincing the market of theadvantages of Graphical User Interface (GUI) accounting system. Computerizedaccounting system gained widespread application in the 1960s on mainframecomputers.

Accounting software is one of the computerized accounting system components.Cohn et. al in 1997 mentioned that accounting software has had its ups and downs,but there is no denying that it has gotten easier to use. It actually pre-dates theintroduction of the IBM PC and Apple Macintosh, and some of the early systems thatthese program s ran on now can only be found in computer museum s. The dem and ofthese computerized accounting programs in the marketplace led some programmersto write the software for a particular company and then take it to the public when theproduct proved successfully. MYOB was one of the first accounting programs with agraphical user interface. It offered both real-time and interactive modes for enteringtransactions. Neish (2000) has expressed the beauty of using MYOB in a form ofpoem as fol lows:

Figure 3: Manpower size

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