Accounting Software in Computerized Business Environment and Quality of Corporate Reporting

Oluwatoyin Olufemi Omotilewa · Adegbie Folajimi Festus · Adesola Munir Adekunle

16 citations0/0 files storedJournal of Finance and Accounting

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Decision Support System Applications Accounting Theory and Financial Reporting Financial Reporting and XBRL

Abstract

The basic objective of financial reporting is provision of information useful for assessing a company performance and prospect. Low quality financial reporting contains inaccurate, misleading information that may result in losses and reduced confidence in corporate governance mechanism. Emerging globalization requires business entities to develop means of processing financial information accurately and speedily for users decision making. Therefore, this study was conducted to find out the effect of accounting software on the quality of corporate reporting. The study adopted cross-sectional survey research design and used structured questionnaire to collect primary data. The research instrument was validated using Cronbach Alpha to test the reliability of the instrument which showed coefficient of 0.704 for accounting information system and 0.806 for corporate reporting. The data collected were analyzed using descriptive and inferential statistics. The result of multiple regression analysis of hypotheses 1 showed that accounting software has a positive significantly effect on the reliability of corporate reporting (R = 0.594, Adj. R2 = 0.627, F (3, 485) = 208.685, p = 0.000 < 0.05) while the result of hypothesis II showed that accounting software has a positive significant effect on the accuracy of corporate reporting with a efficient of multiple correlation (R = 0.629, Adj. R2 = 0.390, F (3, 485) = 80.180, p = 0.000 < 0.05). The study concluded that accounting software are effective in gathering and processing data and information to produce quality corporate reports. The study recommended that accounting software should be made more users friendly since it provides easier environment for businesses to manage financial reporting procedures and processing.

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