Title: Accounting Information System and Its

impact on administratio Case study on

zemen bank
Prepared by: ABEL TEMESGEN
ADVISOR: ATO SINTAYEHU DEMISSIE
DATE: JUNE 2012
A SENIOR ESSAY SUBMITTED TO THE DEPARTMENT OF
ACCOUNTING AND FINANCE IN PARTIAL FULFILLMENT OF THE
REQUIREMENTS FOR THE DEGREE OF BACHELOR OF ARTS IN
ACCOUNTING AND FINANCE.

ADDIS ABABA UNIVERSITY

SCHOOL OF BUSINESS AND PUBLIC ADMINISTRATION

DEPARTMENT OF ACCOUNTING AND FINANCE

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2|Page
 Preface

This study is conducted for the completion of a bachelor degree in accounting and finance.
The graduate has exploited all resources under their constraints.

After going through some literature works of famous accounting practitioners the student
came up to decide to work on this topic. More on the readings, the study proved a source of
deeper curiosity on the topic. That is why more researches are recommended in the final part.

The study has emphasized on describing accounting information system and its impact on
administration in Zemen Bank. The researcher has tried to take after internet sites and
scholarly books in both conducting the research and organizing the literature.

As a new graduate the researcher may not have as wide sight as experienced professionals.
However, he has tried to contribute for the profession.

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 Acknowledgement

Above all, I give praise to God through which all my endeavors have been done and will be
done in the future too.

Firstly, my sincere gratitude goes to my advisor Ato Sintayehu Demissie for his valuable,
helpful comments and constructive criticisms which made the success of this paper.

Secondly, my gratitude goes to staff members of Zemen Bank specially Ato Gadissa Mamo
for their provision and assistance every necessary information that helps me to write this
paper.

Thirdly, my acknowledgement goes to my family, my father Ato Temesgen, my mother W/ro

Bruktyt and My brother Kalabe in which their encouragement and assistance age always with
me for my success.

Last but not list my thanks goes to my dorm mates for their contribution and comment is
uneasy.

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 Table of Contents
Content Page

Preface.........................................................................................................................................2
Acknowledgement......................................................................................................................3
Table of Contents........................................................................................................................4
List of Tables..............................................................................................................................4
Acronyms....................................................................................................................................6
CHAPTER ONE.........................................................................................................................7
1. 1. Background of the Study.................................................................................................7
1.2. Statement of the Problem.................................................................................................8
1.3. Objective of the Study......................................................................................................9
1.3.1. Specific Objectives....................................................................................................9
1.4. Scope of the Study............................................................................................................9
1.5. Significance of the Study.................................................................................................9
1.6. Research Methodologies and Data Collection Procedure..............................................10
1.6. 1. Type of Research....................................................................................................10
1.6.2. Type of Data............................................................................................................10
1.6.3. Methods of Data Collection.....................................................................................10
1.6.4. Methods of Data Analysis and Presentation............................................................10
CHAPTER TWO......................................................................................................................11
Literature Review......................................................................................................................11
2.1. Information Systems......................................................................................................11
2.2. Accounting Information System....................................................................................11
2.2.1. Basic Subsystems in the AIS...................................................................................12
2.3. Accounting Information System and Organizations......................................................12
2.4. Accounting Information System and Decisions.............................................................14
2.5. Management Concepts and their Effects on Accounting Information Systems.............15
2.5.1. Establishing Organizational Goals [A Planning Function].....................................15

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 2.5.2. Determining Non Operational Goals (Typically A Long-range Planning
Function)..................................................................................................................15
2.5.3. Determining Operational Goals [Typically A Short-range Planning Function]......15
2.5.4. Accounting Information Systems Role in Achieving Operational Goals................16
2.5.5. Accounting Information System’s Contribution to Nonoperational Goal of
Responsive and Motivated Employees.....................................................................16
2.6. AIS and Performance Measures.....................................................................................16
2.7. AIS Effectiveness...........................................................................................................17
2.8. AIS Integration...............................................................................................................18
2.9. The Relationship between AIS Integration and AIS Effectiveness...............................18
2.10. Information Interdependence (INF-DEP)....................................................................19
CHAPTER THREE..................................................................................................................20
3. Data Presentation and Analysis............................................................................................20
3.1. Organizational Background............................................................................................20
3.2. The Accounting system in Zemen Bank........................................................................21
3.2.1. Major Classification................................................................................................21
3.2.2. General Ledger Account Descriptions....................................................................21
3.3. Case presentation and analysis.......................................................................................28
3.3.1. Questionnaires Analysis..........................................................................................29
3.3.2.Analysis of Interview...............................................................................................35
CHAPTER FOUR.....................................................................................................................36
4. Conclusion and Recommendation........................................................................................36
4.1. Conclusion..................................................................................................................36
4.2. Recommendation........................................................................................................37
Bibliography
Appendix

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 List of Tables
Table Page

Acronyms

AIS- Accounting Information System

OCC- outside Classroom Curriculum

IT- Information Technology

NBE- National Bank of Ethiopia

HRM- Human Resources Management

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 CHAPTER ONE
1. 1. Background of the Study

Now days the business world is changing at a faster and faster pace. The reasons given for
this is globalization, high IT investments and the rapid pace of technological change in
combination with increasing costs of research and development. The role of information
technology (IT) has shifted over the last decades to become an important part of how
companies manage and control their resources. Organizations are responding in different
ways, and at different rates to the wide range of IT based opportunities and pressures.
Decisions regarding the building of technical IT architecture should be closely linked to
decisions made in designing the IT organization that should be linked to the organizational
design of the company itself. As a result, information technology plays a critical role in
modern business, especially regarding the accounting function. IT have radically transformed
the nature of business and accounting practice. [ www.ijtef.org/papers/19-co17.pdf, visited March
5, 2012, 6 pm].

Accounting is the service function that seeks to provide the users with quantitative
information. On the other hand, AIS is an information system that is designed to make the
accomplishment of accounting function possible. AIS processes data and transactions to
provide users with the information they need to plan, control, and operate their businesses. An
accounting information system can be a manual system, or a computerized system using
computers. Regardless of the type, AIS is designed to collect, enter, process, store, and report
data and information. [Feb.emu.edu.tr/journal/doc/2/Article02.pdf, visited March 5, 2012, 6 pm].

Accounting information system is vital to all organizations and perhaps, every organization
either profit or non profit-oriented need to maintain the AIS. To better understand the term
“accounting information system”, the three words constitute AIS would be elaborate
separately. Firstly, literature documented that accounting could be identified into there
components, namely information system, language of business and source of financial
information. Secondly, information is a valuable data processing that provides a basis for
making decisions, taking action and fulfilling legal obligation. Finally, system is an integrated
entity, where the framework is focused on a set of objectives. The combination of the three
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words accounting information system indicate an integrated framework within an entity such
as a business firm that employs physical resources (i.e., material, supplies, personnel,
equipment, funds) to transform economic data into financial information for conducting the
firms operations and activities, and providing information concerning the entity to a variety of
interested users. Indeed, the combination or interaction between human, technology and
techniques would permit an organization to administer its knowledge effectively.
[www.eurojournals.com/ajsr_4_04.pdf, visited March 5, 2012, 6 pm].

1.2. Statement of the Problem

The main purpose of accounting is to provide financial information to be used for decision
making. For instance, business executives and managers need the financial information
provided by the accounting system to help them to plan, to control and to evaluate business
operation. Outsiders such as bankers, potential investors, and labor unions and other also need
accounting information.

Accounting information system is useful if it has a potential for making administrative

decision other wise it misleads the users idea and also that lead them to decide wrong
decision, and that may be the cause for bankruptcy or loss of the organization. In Ethiopian
organizations this problem is visible; they do not utilize AIS as a tool for the administration
purposes. Besides, they have no proper accounting information system which helps to
improve the administrative quality of the organization. As a consequence this research was
attempted to answer the following questions:-

 Did Zemen bank use AIS effectively for administrative decisions?

 What is the role of AIS in Zemen Bank administration?

 Does Zemen Bank use AIS effectively to attain its objectives?

 Is a knowledge gap exists on the use of AIS between different levels of management?

 What is the relationship between AIS and quality of administration in Zemen bank?

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1.3. Objective of the Study

The general objective of this study is to examine the impact of AIS on the quality of Zemen
Bank administration.

1.3.1. Specific Objectives

This study aims to achieve the following specific objectives

 To know whether Zemen bank is using AIS effectively for administrative decisions.

 To know the role of AIS in Zemen bank administration

 To know whether knowledge gap exists on the use of AIS between different level of
management.

 To know whether Zemen bank use AIS effectively to attain its objectivess

 To know the relationship of AIS and quality of administration in Zemen bank

1.4. Scope of the Study

The scope of the study was restricted to the assessment of existing service and users in the
administration of the Zemen Bank. The bank has located in Addis Ababa and has no any
branch because it uses unit banking system, so this study is confined in one head office of the
bank. Beside this, the study can not visualize overall impact of AIS on the organizations as a
whole.

1.5. Significance of the Study

The result of the study will help Zemen Bank understand the weakness and strength of its
accounting information system. Besides, this research also use for other organizations on the
same sector. Therefore hopefully that Zemen Bank will take all the necessary measures to
over come the problems of the accounting information system after the findings and
recommendations. Furthermore it will be used as an additional reference material and also can
be used as spring board for other research, who wish to conduct a research in the same area.

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1.6. Research Methodologies and Data Collection Procedure

1.6. 1. Type of Research

A descriptive type of study was conducted to examine the impact of AIS on administration of
Zemen bank. Mainly quantitative data was used for the research purpose.

1.6.2. Type of Data

In order to achieve the stated objectives, the relevant data’s was collected. The study was used
both primary and secondary sources of data.

1.6.3. Methods of Data Collection

This study was used both primary and secondary data as its vital tools for the analysis. The
secondary data was collected from the company’s annual reports, accounting documents,
proclamations and procedures, and other related materials from the company. And the
primary data was collected from direct interview and questionnaires. Questionnaires to the
sample of 15 out of 26 employees from finance department beside this the sample was taken
based on simple random sampling method in order to minimize the cost and time of the study.
Interview was used to obtain relevant data from general manager, finance manager, head of
audit service, chief accountant, senior accountant and accountants of Zemen bank that leads
the researcher to get relevant information, which is not documented. It has also important to
get detail information that improves the quality of the study.

1.6.4. Methods of Data Analysis and Presentation

In analyzing and interpreting the collected data, percentage, tables and other forms of
summarization was used.

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 CHAPTER TWO
Literature Review

2.1. Information Systems

In discussing what information systems are one must first understand what an information is.
Information is further processed data that has meaning and purpose. This gives the
information value for specific persons and meets their particular information needs. Thus,
information is a basic resource that individuals and organizations must have, to survive and
succeed in today’s competitive and dynamic environment. An information system is a set of
people, procedures and resources that collects, transforms and disseminates information in an
organization (O’brien:1990, page 6).

An information system is a set of organized procedures that, when executed, provides

information to support the organization (Lucas: 1994, page 17). Thus, information systems are
systems designed to process data and produce information, which is a vital resource for
individuals, organizations, and the society as a whole.

2.2. Accounting Information System

An accounting information system (AIS) is a system that collects, records, stores, and
processes data to produce information for decision makers. An AIS can be a very simple
paper-and-pencil-based manual system, a very complex system using the very latest in
computers and information technology, or something between these two extremes. Regardless
of the approach taken, the process is the same. The AIS and the people who use it must still
collect, enter, process, store and report data and information. The paper and pencil or the
computer hardware and software are merely the tools used to produce the information
[Romney and Steinbert: 2009].

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2.2.1. Basic Subsystems in the AIS

1. The revenue cycle: is a recurring set of business activities and related information
processing operations associated with providing goods and service to customers and
collecting cash in payment for those sales. The primary external exchange of information
is with customers. In formation about revenue cycle activities also flows to the other
accounting cycles via the centralized data base.

2. The expenditure cycle:- is a recurring set of business activities and related information
processing operations associated with the purchase of and payment for goods and services.
In the expenditure cycle, the primary external exchange of information is with suppliers
(vendors). The primary objective in the expenditure cycle is to minimize the total cost of
acquiring and maintaining inventories, supplies, and the various services the organization
needs to function.

3. The human resources management (HRM) payroll cycle:- is a recurring set of business
activities and related data processing operations associated with effectively managing the
employee workforce. The more important tasks include:- recruiting and hiring new
employees, training, job assignment, compensation (payroll), performance evaluation,
Discharge of employees (due to voluntary or involuntary termination).

4. The production Cycle: is a recurring set of business activities and related information
processing operations associated with the manufacture of products. It involves activities
raw materials and labor in to finished goods.

5. The Financing cycle:- involves activities of obtaining necessary funds to organization,

repay creditors and distribute profits to investors.

2.3. Accounting Information System and Organizations

Virtually all organizations-from business and government agencies to hospitals, educational

institutions and churches-have an accounting information system. Among these groups, the

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accounting information systems of business organizations tend to be the most highly
developed and innovative. However, many of the same concepts, techniques, and principles
are equally applicable to accounting information systems in other kinds of organizations.

The modern business organization served by the accounting information system is a very
complex institution. Such an organization may employ thousands of people in tasks ranging
from the development and engineering of new products to the management of a large sales
force. The activities of prominent companies are of interest to many segments of society-
customers, suppliers, employees, lenders, stockholders, and the various government under
whose jurisdiction they operate.

How can the modern business organization plan, coordinate, and control the multitude of
activities that it under takes? How can it supply information to the many people and
institutions that are interested in its activities? The accounting information system plays a
vital role in accomplishing these tasks. It is useful to examine accounting information systems
from the view-point of users who utilize accounting information as a basis for making
decisions. There are two basic categories of such users- those external to the business
organization and those internal (management). External users are many and varied. Their
needs are met to some extent by the publication of general purpose financial statements, such
as the income statement and balance sheet [CUSHING and Romney: 1987]

Trade owners usually employ an accounting information system to make their accounts
handling feasible, rapid and precise. Since the system is all about the investigation and
evaluation of the records with the ultimate preparation of statements, it gives less room for
errors. Moreover, many accounting information systems have a built-in means of mistake
reduction, all the information is complied in an automated way. The communications are all
electronic hence there are minimal instances of mistakes. In addition to this the process takes
less time with your work being more efficient than before. On the other hand the cost of the
execution of any accounting information system may be high, however, the advantages that it
promises in the long run out weights the cost incurred. An accounting information system
provides all the equipments that are needed to keep track of one’s financial proceedings
together the data about one’s clients and dealers. The main objective of this structure is to

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endow the companies with their financial status and capabilities. Here this can assist the
managers to highlight and recognize the variation in their business. Besides this in order to
decide as to whether a particular company needs an accounting information system and what
type is required is that key information that a user has to find out by thorough scrutiny of all
the accounting procedures and the assessment of the nature of dealings. Only then one can
conclude on all the clear-cur necessities of an accounting information system of any company.
[www.accountinginformationsystems.net, visited, April 8, 2012,6 PM]

2.4. Accounting Information System and Decisions

Decision making is defined as a rational choice among alternatives. There have to be options
to choose from; if there are not, there is no choice possible and no decision. Decision making
is a process, not a lightning bolt occurrence. In making the decision a manger is making a
judgment-reaching a conclusion-from a list of known alternatives. [PLUNKETT: 1986]

A vital role of the AIS is to supply internal decision makers with information that relevant to
their needs. An organization is held together by its information network, the acquisition, use
retention and transmission of information one of the primary network members in an
organization is its accounting information system. The AIS summarizes and filters the data
available to decision makers. By processing the data, the AIS influence organizational
decisions. The extent of influence depends on the types of processing the AIS programs.

The source is the organizational environment from which the data is collected by the AIS.
This data is used to make inferences concerning decisions values are used to make a choice
among alternative course of action. Action and out come follow the actual decision. The four
classifications of data bank predictive decision making, and decision taking on the number of
steps the AIS rather than a human decision maker performs. The more steps performed by the
AIS, the more assumptions is built into the system and the greater the system’s influence on
organizational decision making [GAROMA DUGASA: 2007]

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2.5. Management Concepts and their Effects on Accounting Information Systems

2.5.1. Establishing Organizational Goals [A Planning Function]

Accountants must thoroughly understand their organization’s goals in order to make a

positive contribution to their accomplishment. A goal basically represents what one is
attempting to achieve. Most people, as well as organizations, have several goals. Ideally, the
multiplicity of goals that employees and their organizations have should be in harmony with
each other. The harmony among employee’s goals and organizational goals is called goal
congruence. This means that in the process of achieving personal goals, the individual
employee also contributes toward accomplishing organizational goals. On the other hand,
frustration can result when the positive achievement of one goal conflicts with other goals,
which is called goal incongruence. This type of frustration occurs in both individuals and
organizations.

2.5.2. Determining Non Operational Goals (Typically A Long-range Planning Function)

Most organizations perform both long-range and short-range planning. The former is
normally the function of an organization’s top management and is sometimes also called
strategic planning. Through its long-range strategic planning, the organization develops a
“plan of attack” for the future. The strategies established by top management are usually
expressed in broad, non operation terms.

2.5.3. Determining Operational Goals [Typically A Short-range Planning Function]

Employees within the company’s individual subsystems (accounting, production, marketing

finance, personnel, and electronic data processing) must thoroughly understand their
company’s long-range goals and attempt to contribute positively to these goals. Each
subsystem is responsible for developing operational goals that will help accomplish the
company’s nonoperational goals. To achieve these non operational goals, employees from the
various subsystems should communicate with one another so that their goals are in harmony,

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rather than in conflict. We will now examine the role played by the company’s accounting
information system in achieving the company’s operational goals.

2.5.4. Accounting Information Systems Role in Achieving Operational Goals

The accounting information system’s major contribution to the company’s top-management

nonoperational goals is the development of long-range as well as short-range operational
budgets. Because budgets affect all organizational subsystems, the accountants must
communicate with each subsystem’s employees and seek their participation in planning,
implementing, and controlling the budgetary system.

2.5.5. Accounting Information System’s Contribution to Nonoperational Goal of

Responsive and Motivated Employees

The personnel subsystem has the primary responsibility for achieving this goal. As a result of
effective personnel selection procedures, adequate compensation, efficiently operating
training programs, and the involvement of employees in challenging activities, the company’s
labor force should have positive attitudes toward their work environments. The accountants,
in performing their cost accounting, budgetary, and systems study functions, must consider
the human element within a company. Rather than just informing the employees what their
budget allowances will be or unilaterally introducing a systems change, for instance, the
accountants should seek the employees’ participation in making these decisions (participative
management). Employees should be more responsive and positively motivated to achieve
their company’s goals if they participate in various decisions affecting their work
environments. [Moscove and Simkin: 1987]

2.6. AIS and Performance Measures

Thanks to investment in AIS, the scope for action is expanded, thus providing time saving in
trips to and dealings with banks, the administration, etc. This reduces firms’ costs.
Productivity increases when these innovations are properly used. Insofar as a firm’s culture is
open to the introduction of new accounting information systems this will lead to a more
holistic view of it and make for greater flexibility and dynamism in organizational search for
improved results.

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Despite of some authors who postulate that the direction of the cause-effect relationship is
only that companies achieve a high performance when they can afford the implementation of
certain technological developments. Others indicate that firms performance drops just after
the implantation taking several years to realize the benefits from IT adoptions. There are
several research works, which, in the widest sense, have studied relationships between
performance indicators and IT, and how IT impact on firm performance achieving
inconclusive results.

There are studies which obtain a positive relationship between investment in IT and economic
profitability, financial profitability and value added. Other research shows that no clear
relationship exists between this type of investment and the performance indicators. Their
authors argue that, currently, IT is readily available and using them gives no competitive
advantage for achieving improved results. Similarly, they maintain that many firms have
invested in IT but they do not succeed in attaining the established performance goals.
Although research on the IT performance ratio is more abundant in large-sized firms, the
analysis of the impact on smaller-sized ones becomes particularly important because
investment in these technologies may give them a competitive advantage and the chance to
position themselves to achieve better results since they are more flexible and have better
response capability.

In Spain, in most sectors, there is a generalized opinion that using information technologies
has been decisive in expanding the business market and in saving commercial management
costs. Given that AIS are a basic component derived from technologies in general, the main
issue is whether applying accounting information systems contributes to firms’ improving
their results. [www.uhv.es/ijdar/10.4192/1577-8517-V11-2,visted April 8, 2012, 6PM]

2.7. AIS Effectiveness

Past research in information systems has defined system effectiveness in terms of “user
information satisfaction” or perceptions of system users about the extent to which the
information system available to them meets their information requirements. Given the lack of
objective, systematic indicators of information systems effectiveness that might suggest the
potential impact of a system on organizational performance, user information satisfaction as

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been generally accepted as a surrogate for utility in decision-making. Accounting information,
in general, has been categorized into two primary types: (a) decision-influencing information
that is mainly used for organizational control and (b) decision-facilitating information that is
mainly used for organizational coordination. The whole set of “information usefulness”
studies in accounting draws on a common base of information concepts that were originally
developed to capture report users’ reactions to qualitative characteristics of accounting
information. AIS effectiveness, therefore, is defined in this study in terms of the perceptions
of decision-makers that the output information available to them through transaction
processing, management, reporting, and budgeting systems meets their requirements for
organizational coordination and control.

2.8. AIS Integration

At the operational level, AIS integration is defined in terms of the following two
characteristics: (a) the degree of integration in internal AIS applications and (b) the degree of
integration between the interorganizational systems and the internal AIS applications.
Accounting systems are primarily influenced by contextual factors that affect accounting
processes for transaction processing, reporting, internal control, process monitoring, and
performance evaluation. These characteristics can capture the range of potential contextual
influences. The integration of AIS applications was measured by the extent of standardization
in coding schemes and by the extent to which application systems adhere to standard coding
schemes. These two items were developed in this study and were based on the operational
concept of data integration, which refers to “the use of common field definitions and codes
across different parts of the organization”

2.9. The Relationship between AIS Integration and AIS Effectiveness

AIS integration has been defined above as a system design state that influences the ability of
the system to provide output information that can be effectively used to respond to OCC
requirements. At the conceptual level, therefore, AIS integration is related to AIS
effectiveness. Increased system integration has been suggested to improve communications
both within and across organizations. The relationship between the use of integrated systems
and user evaluations of “task-technology fit”, that is, the degree to which a technology assists

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an individual in performing his or her portfolio of tasks. Electronic integration among
interorganizational and internal information systems has also been reported to have a
significant association with a perceptual measure of user information satisfaction and an
objective measure of shipment discrepancy reduction in the automotive industry. In
conclusion, system integration is shown to be an important construct in past research.
Accounting systems are primarily influenced by contextual factors that affect accounting
processes for transaction processing, reporting, process monitoring and performance
evaluation.

2.10. Information Interdependence (INF-DEP)

Information interdependence is defined as the extent of required information sharing between

pairs of organizational functions that are supported by AIS applications. Applications in AIS
were identified by a large –scale study in the United States to relate to the following four
areas: (a) accounting, (b) procurement, (c) shipping/distribution, and (d) reporting/budgeting.
These areas encompass a set of interacting activities that share financial information
processed by AIS. Prior accounting studies have used a single item to measure task
interdependence or a dichotomous measure of workflow interdependence, where
interdependence was measured as the extent of “resource sharing” among organizational
subunits. The present approach directly relates interdependence to requirements for
organizational coordination and control that are relevant to the design of AIS.
[eprints.undip.ac.id, visited April 8, 2012, 6 PM].

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 CHAPTER THREE

3. Data Presentation and Analysis

3.1. Organizational Background

Zemen Bank is a privately owned commercial bank established in 2008 in accordance with
the "licencing and supervision of banking business proclamation No. 84/1994" of Ethiopia to
undertake commercial banking activities. The founding shareholders of the company as
specified in the company's share issue prospectus, are Ermias T. Amelga and Tecle Alemneh
who are entitled to founders' preferential share dividends.

In accordance with Art. 312(2) of the Commercial Code, the Bank was not allowed to operate
the blocked bank accounts relating to share subscriptions until its registration in the
Commercial Register was effected. The company's registration in the Commercial Register
was effected on 23 June 2008, and the Board by its 11th resolution dated 24 June 2008
delegated the President to operate jointly the bank accounts with the credit manager or the
International Banking Department manager. The bank obtained its licence from the National
Bank of Ethiopia (NBE) on 17 June 2008 and started its business activities on 2 October
2008, in accordance with the NBE's letter of 29 September 2008.

The banks operational strategy is based mainly on the provision of unique banking products
with multi-channel banking from one branch in Addis Ababa and the NBE's aforesaid letter
stated that "we need time to assess risks related to the products and verify that an appropriate
risk management system has been put in place. In the meantime we understand that the bank
is incurring substantial overhead cost that may negatively affect its short-term profitability.
Thus, there appears a need to commence operation as soon as possible. To balance these two
conflicting interests, the NBE hereby authorizes Zemen Bank to start its operation initially by
accepting deposits and granting fully collateralized loans. Please be informed that the NBE
will shortly communicate to the Bank its decisions as to the other banking products". These
restrictions on the Zemen Bank's operations are still in place.

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3.2. The Accounting system in Zemen Bank

3.2.1. Major Classification

The bank’s Chart of Accounts lists all financial accounts that are carried in the accounting
books of Zemen Bank S. C. and it is used as a reference for sorting, recording, and
summarizing financial transactions in the operation of its business activities. The manual
provides explanatory notes on all of the General Ledger Accounts, the accounting policies,
and on how interim and annual financial reports of the Bank are prepared. Accounting
transactions shall be classified, categorized and recorded accurately according to this Chart of
Accounts so as to produce accurate and realistic financial statements.

General ledger account balances reflect the summary of all financial transactions posted to
subsidiary ledgers and represent the financial position of the Bank.

Subsidiary ledger account balances show supporting details of the general ledger account to
which they are mapped, and they are defined by product line, operational area, or other detail
reporting and performance analysis requirements.

3.2.2. General Ledger Account Descriptions

Assets

100 Cash on Hand: Total balance of the below three subsidiary ledgers.

Cash local currency: all cash notes and coins maintained by the Bank.

Impress Fund: A Sum of money set aside to expedite small payments.

Cash foreign currency: All cash notes denominated n carious foreign currencies. The
Birr balance shown in this account is the counter value of the foreign currency cash
holding.

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110 Deposits with other banks: Zemen Bank’s fund kept with other local and foreign banks
including the reserve and clearing account with the national Bank of Ethiopia.

120 Investment: Idle funds that have been put on securities and other forms of marketable
and redeemable securities, and they are stated at cost.

130 Uncleared Effects- Local: Net effect from open items (suspense) resulted from the
bank’s domestic business operation and recorder using the subsidiary ledgers under this
GL accounts. The balance reflects sum to be collect /received in course of time.

135 Uncleared Effects- Foreign: Net effects from open items (suspense) resulted to the
bank’s foreign currency and international banking business operation such as cheques
International Money Orders, Outward Documentary Bill Purchased (ODBP), incoming
Mail Transfers Telegraphic transfers and drafts drawn on the Bank. The balance reflects
the amount to be received credited to the Bank’s account with correspondents.

140 Sundry Debtors: Unexpired portion of deposits and prepayments made by Zemen Bank
such as rent advance, prepaid insurance or other mandatory deposits to carry out the
Bank’s operational activities.

150 Loans and Advance: Total outstanding Loans and advances extended by the bank to its
customers and staff.

 Interest on all active Loans and Advances should be computed and recorded before
month-end closing,

 Interest on interest paying customer accounts should be computed and accrued for the
full month,

 After all daily, monthly and closing entries are posted to their respective subsidiary and
general ledger accounts, a Trial Balance should be generated to certify that the general
ledger Debit and Credit positions are in balance,

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155 Loans and Advances in Litigation account. Non-performing loans which are under
litigation.

158 Loans and Advances in Reactivation: Loans and Advances that had been in NPL
statues and transferred to performing status in accordance with the guidelines set by
the National Bank of Ethiopia.

160 Interest Receivable on Loans and Advances: Interest income accrued on Loans and
Advances but not collected.

170 Fixed assets: Total value (Historical Cost) of fixed assets the bank holds and continue
to use them over a certain period of time. Acquisition and maintaining costs of fixed
assets are recorded to their respective subsidiary ledger and each asset item shall have
an asset history card to enable eth follow up of the yearly allocation of depreciation
cost,

175 Stock Accounts: Total value of unused supplies and stock of printed materials such as
Cheques, saving account books, Draft’s and CPO’s Cleaning and Sanitation materials
and Computer Supplies.

180 Establishment Costs: Total Costs that have been uncured in the process of organizing
the formation of the Bank and they shall be amortized over a 5 years period after the bank
becomes operational.

185 Deferred Accounts: Disbursements that have been made in one fiscal period but yet
to be expensed in coming fiscal period.

190 Head office and Inter-branch: This account is used to facilitate reconciliation and
clearance of transactions and transfer of funds between Head Office and Branch
Accounts.

195 Customers’ Liability on Letters of Credit, per Contra: L/C related receivables from
customers and such receivables clear upon settlement of outstanding L/C amount.

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Liabilities

200 Demand Deposit: Total balance of Personal and Institutional customer demand
deposit accounts maintained with the Bank, Individual demand deposit account is
kept for each customer and categorized according to the account type.

210 Saving Deposit: Total balance of Personal and Institutional customer saving deposit
accounts maintained with the Bank. Individual demand deposit account is kept for
each customer and categorized according to the account type.

220 Fixed Time Deposit: (Certificate of Deposit, CD) Total balance of Personal and
Institutional customer fixed time deposit accounts maintained with the Bank.
Individual fixed time deposit account is kept for each customer and categorized
according to its maturity period. These are backed by certificate of deposit.

230 Other deposit: The Balance of margin paid upon opening a letter of credits.

240 Borrowings: All funds borrowed by Zemen Bank from domestic and foreign banks
including the National Bank of Ethiopia.

250 Accumulated Depreciation: Yearly allocation on deprecation on fixed assets

employed in the business operations of the bank are credited to the account.

260 Sunday Creditors: provisions and business related costs incurred but not paid.

270 Accrued Interest: Pending interest payment on deposit accounts.

280 Head Office and Inter-Branch: This account is used to facilitate reconciliation and
clearance of transactions and transfer of funds between Head Office and branch.

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Capital

The Capital accounts of the bank represent the net equity position of the bank and they
constitute,

300 Paid-up Capital: Funds collected from sale of the bank’s ordinary shares of the
Bank.

310 General Reserve: fund maintained by the Bank in line with the articles of association of
the bank and directive of the National Bank of Ethiopia.

320 Legal Reserve: Legal Reserve Funds transferred from the bank’s yearly profit as per
the prevailing policy of NBE.

330 Retained Earning: The un-allocated portion of the bank’s yearly profit and loss.

340 Other Reserves: This account represents if there are any reserve funds set aside meet
requirements established by the Bank’s management.

350 Profit and Loss Account: This is a provisional account where the bank’s profit/Loss
from its operations remains until it is distributed to Dividend’s Payable and Retained
earning accounts.

Income Accounts

400 Commission Income: Income from charges in the form of commission and fees for
the different types of services rendered by the Bank to its customers.

410 Interest Income: Interest revenue earned on Loans and Advances, Treasury Bills and
Surplus funds. The subsidiary ledgers are used to separately account for interest
income generated from the different products and services offered by the Bank.

420 Exchange Profit and Loss: Gain/Loss from foreign currency exchange activities of
the Bank.

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430 Other Income: Earnings that do not fall in the preceding three income categories.

Expense Accounts

500 Interest Expense: Interest accrued on Saving, Demand Deposit and Fixed time
Deposit accounts. The account reflects both the amount paid or outstanding for
payment.

510 General Expense: All expense with the exception of Interest, Salaries and Benefit
Expenses are classified and reported under this account.

520 Salaries and Benefit: Salaries and benefits paid by the bank to its manpower are
charged to this account.

Off-Balance Sheet Items

600 Memorandum Account (Debit): This account reflects the aggregate balance of
subsidiary ledgers used to account for memorandum entries.

Memorandum Accounts: Records that are carried in the books of the bank and expected to
be cleared upon settlement of the related item. They include,

 Deposit L/C Control Ledger Accounts: Total deposits made for letter of credit
established by the bank.

 Inward Bills for Collection Sight(IBC): Face value of clean or documentary bills
drawn and payable at specif ied date,

 Inward bills for Collection Sight (IBC): Face value of sight bills received from
foreign banks or the bank’s own braches on collection basis (the bill may be either
clear or documentary).

 Items in Safe custody: Items received for safe keeping on behalf of customers.

 Loan approved but not disbursed: Un-disbursed portion of approved loans to

customers.

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  Money bags: Coin bags purchased from NBE

 Outward bills for collection: Face value of local bills, such as, cheques, drafts,
promissory notes etc sent to other branches on collection basis and entries will be
reversed when they are collected,

 Outward bills for collection-Other bank cheques: Values of other banks cheques
sent to clearing office-with NBE-will be charged to this account and reversed on
receipt of the credit summary.

 Outward bills for collection-Foreign: Value of clean foreign bills such as personal
cheques, unverifiable drafts etc sent to correspondents for collection. The advice for
collection from correspondents or Head Office is verified through credit summary.

 Outward documentary bills sent for collection-Sight Values of export documentary

bills sent to correspondent banks for collection at sight are recorded in this account.

 Total D.D.B.C partially advanced: Value of advanced granted to exports abased on

Exports Bills.

 Travelers’ Cheques: Face value of travelers’ cheques received from correspondents

on consignment for sale to customers is debited to this account.

650 Contingent Accounts (credit): contingent liabilities are single entry accounts used to
account for potential liabilities that their occurrence depends on the outcome of a
forthcoming event.

 Bank’s liability on acceptance L/C: Values of documents drawn on bank’s letters of

credited upon receipt of acceptance documents by the debit of outstanding import L/C
account which will be cleared when the drawee settles the bill on maturity date.

 Guarantees Issued-Local: Value of local guarantee issued to on behalf of foreign

suppliers or banks or local imports is credited to this account. The entry will be
revered when the guarantee express or is canceled.

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  Guarantees Issued-Foreign: Value of guarantee issued by the bank third parties on
behalf of customers. The amount of guarantee issued is credited to the account and
debited when the guarantee are canceled.

 Loan approved but not disbursed: Loans approved but not disbursed, after the
contract is singed between the bank and the customers, are recorded into this account.

 Outstanding Import L/C: Amounts of L/Cs’ opened on behalf of costumers by

branches and the head office are credited to this account. This account reflects the
overall outstanding total letters of Credit opened by the bank.

3.3. Case presentation and analysis

Introduction

This chapter deals with the brief description of Zemen Bank AIS contribution in the effective
administration of the organization. Data analysis and interpretation is also included in this
chapter. The analysis based on data collected from documents of Zemen Bank and from
primary data collected by questionnaires and by holding interviews with staff at various
management levels and with finance department whose day to day activities mainly
concerned with accounting information system and uses it directly in the management activity
so that conclusion could be drawn based on the findings.

Questionnaires were distributed to 15 employees of zemen bank who have direct work
relationship with management and finance department and all respondents have completed
and submitted the questionnaires. Thus, the methods used to collect the data have enabled to
get reliable information about the study area.

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3.3.1. Questionnaires Analysis

Table 1: Background information of the respondents

No Questions Respondents
No %
1. Educational background
Diploma 2 13.33
BA degree 13 86.67
Above BA degree 0 0
Total 15 100%
2. Position
Account clerk 2 13.33
Call center 1 6.67
Chief cashier 1 6.67
Manager 2 13.33
Teller 9 60
Total 15 100%
3. Service year
1 year 6 40
2 years 7 46.67
3 years 0 0
4 years 2 13.33
Total 15 100%

The educational background distributions of the respondents show that most of the
respondents have educational qualification of BA degree and some of them are diploma
holders.

The positions shared by respondents constitute 13.33% of account clerk, 6.67% of call center,
6.67% of chief cashier, 13.33 % of manager and 60% of teller. This has an advantage to the
study in that it is mainly teller who involved in the use of AIS in the routine activity of Zemen
Bank. As far as the distribution of service year of the respondents is concerned, most of the
respondents stayed in the organization for 2 years and a little less of that also stayed for 1
year. Because of the organization established before few years ago, so that most of the
respondents do not stayed for long years.

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Table 2: This section present respondents attitude towards the awareness of Zemen
bank management about the use and implementation of AIS.
Questions Respondents
No %
Highly aware 9 60
Aware 4 26.67
Less aware 2 13.33
No opinion 0 0
Total 15 100%
Q4. How is the awareness of Zemen Bank management about the use and implementation of
accounting information system?

The majority of the respondents, to the extent of 60% fully confirmed the awareness of AIS in
usage and implementation and 26.67% of them doubtedly confirmed and the rest 13.33 of
them have doubt on the awareness.

Table 3: This part exhibits respondents attitude towards the use of AIS for
administrative decisions

Questions Respondents
No %
Strongly agree 8 53.33
Agree 7 46.67
Disagree 0 0
Strongly disagree 0 0
Don’t know 0 0
Total 15 100%
Very much helpful 12 80
Helpful 3 20
Not helpful 0 0
No opinion 0 0
Total 15 100%
Q5. Do you believe that accounting information system is used by Zemen bank effectively for
administrative decisions?
Q6. How helpful has AIS to your business in administrative decision?

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As it can be seen from the table, above 50% of the respondents strongly agree on the use of
AIS for effective administrative decisions and 46.67% of them simply agree. When we come
to the extent of helpfulness 80% of the respondents replied that AIS is very much helpful for
administrative decisions to their business and the rest 20% of them agree on the helpfulness
slightly, so this shows that AIS have great role in administrative decisions

As the annual reports indicate, Zemen Bank profit is increasing from the start of its
establishment, this probably results form effective administrative decisions in use of AIS.

Table 4: Respondents opinion about the effect of AIS on the quality of decisions of their
organization

Questions Respondents
No %
Increased the quality 14 93.33
Decreased the quality 0 0
Not change its quality 1 6.67
Not sure 0 0
Total 15 100%
Q7. In your opinion, how do you evaluate the effect of accounting information system on the
quality of decision of your organization?

The majority of the respondents, to the extent of 93.33 % confirmed that AIS increased the
quality of decision and 6.67% of the respondents replied that not change its quality. This
indicate that AIS have big role in increasing the quality of decision. But it differs in its
performance of AIS, if there is good AIS system there is good quality of decision and vise
versa.

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Table 5: Respondents answer for question regarding the contribution of AIS for the
attainment of their organization objectives.

Questions Respondents
No %
Yes 15 100%
No 0 0
Don’t know 0 0
Total 15 100%
Q.8. Does accounting information system contribute for the attainment of your organization
objectives?

All of the respondents confirm that the contribution of AIS for attainment of organization
objectives. The table will lead us to, AIS is one of essential component of organizations in
order to achieve organizational objectives.

Table 6: This part shows respondents attitude towards the role of AIS Zemen bank
administration

Questions Respondents
No %
Improved decision making 1 6.67
Improved management reporting 1 6.67
In sharing of knowledge 1 6.67
Improved efficiency 1 6.67
Improved transactions processing 1 6.67
Improved decision making and efficiency 1 6.67
Improved decision making, management 1 6.67
reporting and transactions processing
In all 8 53.33
Total 15 100%
Q9. What is the role of accounting information system in Zemen bank administration?

As the table depicts, above 50% of the respondents said that the role of AIS in the Zemen
Bank administration is in all aspect such as in decision making, management reporting,

26 | P a g e
sharing of knowledge, efficiency and transaction processing. So that we can perceive from
this, AIS have a big role in administration of one organization.

Table 7: Respondents attitude towards the existence of knowledge gap between different
levels of management in Zemen bank

Questions Respondents
No %
Yes 8 53.33
No 2 13.33
Don’t know 5 33.33
Total 15 100%
Q10. Does knowledge gap exists between different levels of management in Zemen bank?

The majority of the respondents, to the extent of 53.33% confirm that there is a knowledge
gap between different levels of management and 13.33% of the respondents do not agree in
the existence. Therefore it shows a knowledge gap existence between different levels of
management of the organization.

Table 8: This part exhibits respondents’ attitude towards the standard services provided
by AIS and its contribution in the administration process over the past years.

Questions Respondents
No %
Have improved 8 53.33
Have improved a little 4 26.67
Have deteriorated 1 6.67
Have not changed 0 0
Do not know 2 13.33
Total 15 100%
Q11. How do you rate the standard services provided by AIS over the past years.

Above 50% of the respondents know the standard services provided by accounting
information system have shown improvement and 26.67% of the respondents understand that
the contribution made by AIS over the last years have little improved. From the above table 8
the roles of AIS in providing the standard services is showing improvement from time to time.
As assistance of AIS in decision making is now widely spread, it also helps the management

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of Zemen bank in order to increase income, efficiency effectiveness and enabling frequent
data processing for its decision making strategy.

Table 9: Respondents answer for questions regarding strategic positions and AIS
helpfulness in achieving this position

Questions Respondents
No %
Variety based 11 73.33
A need based 4 26.67
An access based 0 0
Total 15 100%
Very much helpful 12 80
Helpful 2 13.33
Not helpful 0 0
No opinion 1 6.67
Total 15 100%
Q12. What strategic positions is Zemen Bank pursuing?
Q13. How helpful has accounting information system to achieve this position?
From the above table-9, 73.33 % of the respondents said that the organizations management is
pursuing a variety based strategic position and 26.67% answered that the management of
Zemen Bank is following a need based. As it can be observed the majority of the respondents
replied the management of Zemen bank is pursing a variety based strategic position. A variety
based strategic position involves producing or providing subsets of the industry’s products or
services. Here it should be beard in mind that Zemen bank is offering multi-channel banking
that is, providing via an ATM, through the internet, or over the phone, visa card, gift card,
payroll card and debit card this shows that is using a variety based strategy.

From the second question table-9, above 80% of the respondents replied that the AIS plays an
essential role in helping for achievement of the strategic position. So that AIS is crucial for
the achievement of strategic position of an organization.

3.3.2. Analysis of Interview

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In order to aid the research, the information was gathered by the way of interview from
Zemen Bank staff. The AIS issues were raised during the interview in order to make valuable
discussion on the study. The followings are essential points that gathered through the
interview:-

1. The component parts of Zemen bank AIS. The main component parts of Zemen Bank
AIS is flexcube software under this software we can find teller module (where checks and
deposits are withdrawn) accounts report, accounts checking and accounts audit. There are
benefits of flexcube software such as:

 Sustain growth and ensure continuous improvement

 Achieve a rapid return on investment, usability and ownership
 Reduce the cost and time of implementation with reusable methodologies, standards,
and best practices
2. The main inputs of AIS Zemen bank. The main inputs of AIS zemen bank is transactions
such as: Foreign transactions, ATM transactions, purchase, Deposit, withdrawals, Salary
payment, Maintenance, Closing entry

3. Working integrated using AIS. In the Zemen bank all related departments work integrated
using one IT server which every organization information settled and also all departments
are networked with IT, so the possibility for misunderstanding is less.

4. The problem faced by Zemen bank during implementing an outstanding AIS is

government rules and regulations. For example Zemen Bank wants to introduce mobile
banking for the banking sector but the government does not permit this technology fearing
the impact to the sector.

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 CHAPTER FOUR

4. Conclusion and Recommendation

From the research finding carried and from the review of related literature the following
conclusions and recommendation are forwarded by taking the objective of the research under
consideration.

4.1. Conclusion
 A vital role of the AIS is to supply internal decision makers with information that
relevant to their needs. The AIS major contribution to the organizations is its helpfulness
for administrative decisions.
 Accounting information system is vital to all organizations in decision making,
management reporting, sharing knowledge, in improving efficiency, in improving
transaction processing and so on. Every organization either profit or non profit-oriented
need to maintain the AIS.
 The accounting information system’s major contribution to the company’s top
management objectives is the development of long-range as well as short-range
operational budgets. So that AIS is the main tool for the achievement of organizational
objectives.
 In our case, there is a knowledge gap on the use of AIS between different levels of
management.
 The quality of decisions in organizations is highly affected by AIS which in turn affect
the administration. In our case, AIS increased the quality of decision.

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4.2. Recommendation

Based on the findings, in order avoid or possibly reduce the problem existing in accounting
information system and its impact on administration some recommendations can be suggested
like:

 Zemen Bank should check the information disperse in the company in order to
minimize the knowledge gap.
 To increase the awareness of the management about AIS, Zemen Bank should
provide training and technical support.
 In order to provide good quality of decision Zemen Bank should increase the
performance of AIS. For example by introducing latest AIS software.
 Zemen Bank should update and revise its AIS in order to be competitive in the
sector.

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Bibliography

Barry E. Cushing and Marshall B. Romney (1987), Accounting Information Systems and
Business Organizations, 4th edition, Addison Wesley Publishing company, the
Pennsylvania State University and Brigham Young University

Garoma Dugasa (2007). “Accounting Information System and its Impact on Administration:
the Case of Rented House Agency”. Senior essay, Accounting and Finance Department,
Addis Ababa University, Addis Ababa.

J. L. Boockholdt, PhD. CPA, CMA (1999), Accounting Information systems: Transactions

processing and controls, 5th edition, the McGraw-Hill companies samfor university and
Birmingham, Alabama, USA.

James A. Hall (1998), Accounting Information Systems, 2 nd edition, south Western College
Publishing Carination, Ohio, USA.

James A. O’Brien (1999), Management Information Systems, 4 th ed, Von Hoffmann Press
inc, Northern Arizona university, USA.

Leslie Turner and Andrea weickgenannt, Accounting Information Systems: Controls and
Processes , 1st edition, john wiley and Sons inc., USA.

Lucas, Henry C. (1994), Information Systems Concepts for Management, 5th edition, New
York: Mitchall McGraw-hill, USA.

PLUNKETT Warren Richard (1986), Introduction to Management 2 nd edition, Boston Mass

kent pub. Co.

Romney and Steinbart (2003), Accounting Information System, 9 th edition, prentice Hall
Business Publishing

Romney and Steinbart (2009), Accounting Information System , 11 th Edition, Pearson

Education Inc, Brigham Young University and Arizona state University, USA

Stephen A. Moscove and Mark G. Simkin (1984), Accounting Information system: Concepts
and practice for effective decision making, 2nd edition, New York Wiley .

Zemen Bank (2011), Accounting Manual Prepared by finance department

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http://www.accountinginformationsystems.net.

http://www.eurojurnals.comeurojurnls.com/ajsr_4_04_pdf.

http://www.Feb.emu.tr/journal/doc/2/Article02.pdf.

http://www.ijtef.org/papers/19-co17-pdf

http://www.eprints.undip.ac.id

http://www/uhv.es/ijdar/10.4192/1577_8517_v11-2

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 Appendix
Addis Ababa University
School of Business and Public Administration
Department of Accounting and Finance
Questionnaire

The purpose of Questionnaire is to collect data and information on the impact of Accounting
Information system on administration of Zemen bank for the requirement of bachelor degree
in Accounting and finance.

Instructions:-

 Please use a () mark in the appropriate box to indicate the answer
 Please write a short and precise answer for open-ended questions
 Multiple selection is possible among the choices
1. Educational background
Diploma BA degree MA degree Other, please specify
______
2. How long have you been Zemen Bank
1 2 3 4
3. Current position ________________________________
4. How is the awareness of Zemen bank management about the use and implementation of
Accounting Information System?
Highly award award less award No opinion
5. Do you believe that Accounting Information System is used by Zemen bank effectively
for administrative decisions?
Strongly agree agree disagree strongly disagree don’t know
6. How helpful has Accounting Information System to your business in administrative
decisions?
Very much helpful helpful Not helpful No opinion
7. In your opinion, how do you evaluate the effect of Accounting Information System on the
quality of decision of your organization?

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 Increased the quality Not change its quality
Decreased the quality Not sure
8. Does accounting information system contribute for the attainment of your organization
objectives?
Yes No Don’t know
9. What is the role of Accounting Information System in Zemen bank administration?
Improved decision making Improved Efficiency
Improved Management reporting Improved transactions processing
In sharing of knowledge In all of the above
Other, please specify______________________________
10. Does knowledge gap exist between different levels of management in Zemen Bank?
Yes No Don’t know
11. How do you rate the standard services provided by Accounting Information System over
the past years
Have improved Have improved a little Have not changed
Have deteriorated do not know
12. What strategic positions is Zemen bank pursuing?
A variety based A need based An access based
13. How helpful has Accounting Information System to achieve this position?
Very much helpful helpful Not helpful no opinion
14. Is there Accounting Information System problem existed in Zemen bank?
Yes No I don’t know
15. If there is a problem, what are Accounting Information System problems existed in Zemen
bank?
Delay in process Delay in communication Misunderstanding
Data redundancy Inconsistency other,please specify ___________
16. Is there any problems existed in implementing accounting information system in Zemen
bank?
Yes No I don’t know
17. If you have any other comment _______________________________________________

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________________________________________________________________________
________________________________________________________________________
Thank you!!!

Interview

1. What are the component parts of Zemen bank Accounting Information System?
2. What are the main inputs of Accounting Information System of Zemen Bank?
3. Did Accounting Information System help strength your business skills in the last
years? Yes/No
4. Are all related departments of the organization work integratedly using accounting
information system?
5. What benefit you get from the use of AIS? In case of record keeping, decision making
and performance evaluation etc?
6. Has AIS been a source of conflict during the last years? Yes/no if yes explain.
7. Did AIS help your organizations in achieving its goals? Yes/No
8. Did AIS help your organization for administrative decision? Yes/No if yes in what
way
9. Has AIS been a source of a new anxieties during the last years? Yes/No
10. Does in general AIS have effect or impact on the management or administration of
your organization? If yes, please describe.
11. If you have any other comment?

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