IDEAS home Printed from https://ideas.repec.org/a/zib/zitecm/v1y2019p23-25.html
   My bibliography  Save this article

Usage Of Microsoft Excel Spreadsheet As Accounting Tools In Sme Company

Author

Listed:
  • Najihah Jusoh

    (Faculty of Computer, Media and Technology Management, Tati University College, Jalan Panchor, Teluk Kalong, 24000 Kemaman, Terengganu, Malaysia)

  • Hanyza Ahmad

    (Faculty of Computer, Media and Technology Management, Tati University College, Jalan Panchor, Teluk Kalong, 24000 Kemaman, Terengganu, Malaysia)

Abstract

Computerized accounting has been used in the business of various sizes of companies (large, medium and small). Along with the rapid development of technology, various accounting software have been developed to facilitate the company’s operations. The use of accounting software has also been used as a strategy to produce accurate, quality and reliable financial reports. Prior to the existence of various accounting applications, Microsoft Excel has been used as an accounting tool that helps many companies to record, analyze and report financial statement. The paper aims to study the use of Microsoft Excel is still the choice of accounting instruments at SME companies and the main factors contributing to the selection of accounting tools within the companies. The data were collected using questionnaires on petrol stations operators located in Kemaman, Terengganu. It covers all types of petrol stations such as Shell, Petronas, Petron and Caltex. Petrol station operators have also been interviewed for more detailed and accurate information. The results show that SME still chooses Microsoft Excel as an accounting tool for their company. Low cost is a major factor in the selection of accounting tools by SMEs. While other factors such as company size, perceive ease of use and perceive usefulness also contribute to the selection of SME’s accounting tools.

Suggested Citation

  • Najihah Jusoh & Hanyza Ahmad, 2019. "Usage Of Microsoft Excel Spreadsheet As Accounting Tools In Sme Company," INWASCON Technology Magazine(i-TECH MAG), Zibeline International Publishing, vol. 1, pages 23-25, September.
    • Handle: RePEc:zib:zitecm:v:1:y:2019:p:23-25
    DOI: 10.26480/itechmag.01.2019.23.25
    as

    Download full text from publisher

    File URL: http://itechmag.org/paper/volume%201/23-25.pdf
    Download Restriction: no
    File URL: https://libkey.io/10.26480/itechmag.01.2019.23.25?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Bradbard, David A. & Alvis, Charles & Morris, Richard, 2014. "Spreadsheet usage by management accountants: An exploratory study," Journal of Accounting Education, Elsevier, vol. 32(4), pages 24-30.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2015. "Accounting education literature review (2013–2014)," Journal of Accounting Education, Elsevier, vol. 33(2), pages 69-127.
    2. Sledgianowski, Deb & Gomaa, Mohamed & Tan, Christine, 2017. "Toward integration of Big Data, technology and information systems competencies into the accounting curriculum," Journal of Accounting Education, Elsevier, vol. 38(C), pages 81-93.
    3. Lin Mei Tan & Fawzi Laswad, 2018. "Professional skills required of accountants: what do job advertisements tell us?," Accounting Education, Taylor & Francis Journals, vol. 27(4), pages 403-432, July.
    4. Bent, Kirke & Caplan, Dennis, 2017. "Lattice allocations: A better way to do cost allocations," Advances in accounting, Elsevier, vol. 38(C), pages 99-105.
    5. Francesca Culasso & Elisa Giacosa & Edoardo Crocco & Daniele Giordino, 2023. "Modern day Management Accountants: A latent Dirichlet allocation investigation," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2 Suppl.), pages 11-36.
    6. Parra, Fernando & Jacobs, Aimee & Trevino, Laura L., 2021. "Shippy Express: Augmenting accounting education with Google Sheets," Journal of Accounting Education, Elsevier, vol. 56(C).

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:zib:zitecm:v:1:y:2019:p:23-25. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Zibeline International Publishing (email available below). General contact details of provider: https://www.itechmag.org .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.