Scope and Limitations

This study aimed to assess the extent of

implementation of the new accounting system in Hengshui

University, China. It includes the following five

aspects: accounting, financial reporting, cost

performance management, risk prevention and control and

accounting computerization construction.

It Includes 135 administrators who are heads of

departments, vice president and president, 13 financial

staff and 50 financial secretaries who were distributed

in each of department are responsible for financial

related work. They are the key roles of the new

accounting reform include political advocates, promoters

and influential stakeholders whose position is data

entry, review and approval, which represent all users of

the new accounting system in Hengshui University. They

agree to participate in the study.

When selecting participants, follow the following

criteria: according to the different concern of users in

the new accounting system, administrators pay attention

to the compliance of the use of funds and the usefulness

of decision-making, financial staffs pay attention to the

standardization of financial systems and the quality of

financial information, and financial secretaries pay

attention to the quality and efficiency of financial

personnel services. An effective accounting system must

fully meet the different needs of the above three types

of subjects for financial work.

An important limitation of this study is the design

itself, because correlation does not mean causality.

Another limitation of this study is the exclusion of

participants from other schools, so we should be cautious

in popularizing the results. Finally, the research would

be conducted from January 2023 to September 2023.

Research Design

The research design was mixed research design,

consisting of quantitative and qualitative methods. The

quantitative part was employee participants, the

assessment of the implementation of the accounting

system, participants’ assessment in their participation

in the implementation of the accounting system and

assessment on the influence of new accounting system to

the general operations of Hengshui University. The

qualitative part was the problems and challenges in the

implementation of the new accounting system and the plan

to enhance the implementation.

Participants of the Study

Table 3 Sampling Table (Participants of accounting

information in Hengshui University)
Sample
Participants Total number Percentage
Size

Administrator 135 90 0.66

Accountants 13 8 0.66

Financial
50 33 0.66
secretaries

Total 198 131 0.66

The key role of government accounting reform

includes political advocates, promoters and stakeholders.

Administrators are political advocates, Accountants are

political promoters, and financial secretaries who are

distributed in each of department to represent teachers

and students in financial work are stakeholders.

As shown in table 3 ， The participants in this study

include administrators who are heads of departments, vice

president and president, 13 financial staffs and 50

financial secretaries who is the intermediary between

teachers and students and the financial department.,

totaling 198. Use the raosoft sample calculator

considering 5% margin and error, 95% confidence level and

50% response distribution. The recommended sample size is

131.

Instrumentation

The study utilized the following data gathering

tools:

Questionnaire. The questionnaire was divided into

five parts to test hypotheses and answer related research

questions.

Part 1 was profile Sheet. This was used to collect

personal data of participants, such as the age, gender,

position and Years of service in the university.

Participants were asked to indicate their answers by

checking the appropriate options.

Part 2 was scale of the implementation extent. It

was developed by You Shenghao (2022), this scale was

mainly used to check the implementation extent of the new

accounting system in terms of accounting, accounting

reports, cost performance management, risk management and

control and accounting computerization. The scale

included 20 items, participants rated each item on a

Likert four-point scale, ranging from 4(Very Great

Extent) to 1(Little Extent).

Part 3 was scale of the participants’ involvement

extent. It was developed by Lin Anran (2020), this scale

was mainly used to check the participants’ extent of

their participation in the implementation of the new

accounting system in terms of data entry, view and

approval. The scale included 12 items, participants rated

each item on a Likert four-point scale, ranging from

4(Very Great Extent) to 1(Little Extent).

Part 4 was scale of the participants’ extent. It was

self-made, this scale was mainly used to check the

influence extent of the new accounting system to the

general operations of Hengshui University as assessed by

the participants. The scale included 7 items,

participants rated each item on a Likert four-point

scale, ranging from 4(Very Great Extent) to 1(Little

Extent).
 Part 5 included an open-ended question for the

problem and challenges.

Since there were major adjustments to the tool, the

tool was submitted to content validity index. There were

remarks and the wordings were revised to make the final

questionnaire.

Data Analysis

The data collected were tallied and treated using

the following analytic tools:

Frequency and Percentage. There were used to

describe the profile of the accounting system’

participants in Hengshui University.

Mean. This were used to determine the extent of

implementation of the new accounting system,

participants’ extent of participation, and extent of

influence of the new accounting system to the general

operations of Hengshui University. To interpret the

means, the following scale was used.

Table 4 Scale for Extent of Implementation of The New

Accounting System/Participants Involvement Extent /Extent
of Influence of The New Accounting System to The General
Operations of Hengshui University
Scal Extent of
Mean Range
e agree
Very Great
4 3.25 - 4.00
Extent
3 2.50 - 3.24 Great extent
Moderate
2 1.75 - 2.49
Extent
1 1.00 - 1.74 Little Extent
 One-way ANOVA. This was used to test for the

significant differences in the extent of implementation

of the new accounting system/participants’ extent of

their involvement / the extent of influence of the new

accounting system to the general operations of Hengshui

University when grouped according to age, gender,

position, Years of service.

Thematic Analysis was utilized to analyze the

answers to the problems and challenges in the

implementation of the new accounting system.