THE EFFECTS OF COMPUTERIZED ACCOUNTING SYSTEM ON THE ORGANISATION PERFORMANCE: A CASE OF NATIONAL SERVICE TANZANIA

Abstract

ABSTRACT This research aims to investigate the impact of computerized accounting system on financial performance, focusing on the National Service Headquarters (JKT) in Tanzania. The study area, chosen due to its strategic importance within Tanzania's public sector landscape, was provide insights into the adoption and utilization of computerized accounting system within a prominent institution responsible for national defense and security. The research design employs a cross-sectional approach, allowing for the examination of contemporary phenomena within the real-life context of JKT. The study was utilized both quantitative and qualitative methods to collect primary data from 150 individuals which was results to sample size 109 respondents working across various departments and units within the organization. Sampling techniques such as random sampling and stratified sampling was be employed to ensure a representative sample, while data collection methods including surveys, interviews, and observations was being utilized to gather information on employees' perceptions and attitudes towards computerized accounting system and financial performance. The analysis of collected data was involving descriptive and inferential statistics, thematic analysis, and content analysis to uncover patterns, relationships, and insights relevant to the research objectives. The theoretical framework underpinning this study draws upon concepts from organizational theory, accounting theory, and information technology literature to provide a comprehensive understanding of the relationship between computerized accounting system and financial performance. Key theoretical constructs include the resource-based view (RBV), which posits that organizational resources, including computerized accounting system, can contribute to sustained competitive advantage and superior financial performance. Empirical literature review reveals gaps in existing research, particularly in the context of public sector organizations in Tanzania, highlighting the need for further investigation into the impact of computerized accounting system on organizational performance and the mechanisms driving this relationship. The study's findings have implications for organizational management, policy-making, and academic research in the field of accounting and finance. The identification of factors influencing the adoption and utilization of computerized accounting system, as well as their impact on financial performance, can inform strategic decision-making and resource allocation within JKT and similar institutions. Additionally, the research findings were contributing to theoretical advancements in accounting and organizational theory by expanding knowledge of the relationships between computerized accounting system, organizational resources, and financial outcomes.