Assessment Of The Effectiveness Of Computerized Accounting Information Systems(cais) In Measuring And Controlling Economic Activities Of An Enterprise Timely The Case Of Ethiopian Industrial Inputs Development Enterprise(eiid
This paper presents an empirical study of assessments of effectiveness of CAIS in measuringrnand controlling economic activities of an enterprise. The purpose of this study is to knowrnbenefits of computerised accounting information systems of EIIDE; to assess the effectivenessrnof using computerised accounting information systems in EIIDE; to identify the challenges asrnwell as problems associated with the use of these computerised accounting informationrnsystems. Primary and secondary data were used in this study. The primary sources includernthe use of questionnaires and personal interview while the secondary data were include textrnbooks, article and other important write-up in various journals. A survey method of datarncollection was used and the collected data were analysed qualitatively and quantitativelyrnthrough descriptive statistical mean and cross tabulation analysis using SPSS version20rncomputer software. Generally, based on all the intended variables (Perceived usefulness,rnInfrastructure, HR Capability, Ease of use, Internal Controlling System, Flexibility,rnCompleteness, Security and comprehensive) effect, the findings imply that CAIS of EIIDE isrnmoderately effective in measuring and controlling the economic activities of thernenterprise.Pertaining to the research questions, the results revealed that CAIS moderatelyrnhelped the EIIDE to improve internal controlling systems that reflected as segregation ofrnaccounting duties, facilitate accounting duties and follow up, process large amounts ofrnfinancial information, strengthen the responsibility and accountability and also improved thernreliability of financial reports of the Enterprise. But the EIIDE did not get the necessaryrnbenefits (showing and generating real time financial position) that it has to get from CAIS.rnThe challenges that hinder the enterprise to get the necessary benefits of CAIS are nornadequate and necessary IT infrastructures, No strong enough internal controlling system, norncompetent enough HR skills (IT specialists and the users) and incompleteness of the systemrnwith the necessary accounting modules .To mitigate the above challenges and get fullrnnecessary benefits of CAIS the EIIDE recommended to invest on development IT fields byrnforming a committee of all the beneficiary directorate workers, Skill upping the HRrncompetency of those users and administrators of the system through training accordingly andrnthere should be alert enough about the upcoming IT security breach problems and its effectsrnon the enterprise regularly. Prospect is kept open for further research regarding cost wiserneffectiveness and efficiency of CAIS of the enterprise.rnKeywords: accounting system, information system, computerized accounting informationrnsystem, IT infrastructure