P O LY T E C H N I C U N I V E R S I T Y O F T H E P H I L I P P I N E S

33

Appendix 2. Research Instrument of the study

Republic of the Philippines

POLYTECHNIC UNIVERSITY OF THE
PHILIPPINES
College of Accountancy and Finance
Dear Respondents:

We are BS Accountancy students of Polytechnic University of the Philippines – Manila. As part of

the requirements of our curriculum, we are conducting a research on the preferred accounting
systems used by accountants. In line with this, may we request few minutes of your time in
responding to our survey. Rest assured that the information you will provide will be confidential
and will be use for academic purposes only.

The Researchers

I. Profile of the Respondents

Instruction: Put a check (  ) on the space provided to mark your best choice in the
profile given.

1. Age
[ ] 21 years and below [ ] 22 to 30 years old
[ ] 31 to 40 years old [ ] 41 to 50 years old
[ ] 51 to 60 years old [ ] More than 60 years old

2. Gender
[ ] Male [ ] Female

3. Level of Education
[ ] Diploma [ ] Bachelor’s Degree
[ ] Master’s Degree [ ] Doctorate Degree

4. Number of years of work experience

[ ] Less than 1 year [ ] 1 but not more than 3 years
[ ] 3 but not more than 5 years [ ] 5 but not more than 7 years
[ ] 7 but not more than 10 years [ ] More than 10 years

II. Level of Proficiency on the Accounting System

Instruction: Rate the level of proficiency to the accounting systems enumerated

5 – Expert
4 – Advanced
3 – Basic
2 – Familiar but not experienced
1 – Not familiar

5 4 3 2 1
SAP
Oracle
 34
P O LY T E C H N I C U N I V E R S I T Y O F T H E P H I L I P P I N E S
33

Quickbooks
Xero
Wave
Sage One
Others please specify

III. Characteristics of a Good Computerized Accounting System

Instruction: Rate the level of agreement on the situation enumerate
5 – Strongly Agree
4 – Agree
3 – Neutral
2 – Disagree
1 – Strongly Disagree
A. USEFULNESS
5 4 3 2 1
1. Computerized AIS are able to improve the
efficiency of the company and support its
competitiveness.
2. The computerized AIS that I am using is
compatible with any workloads that I am tasked to
do so.
3. Whenever I accidentally input wrong data, It can
be easily tracked in the system.
4. Using computerized AIS, I am able to enhance my
job performance and reduce the mental efforts.
5. The Accounting Software that I am currently using
is an important tool for me to prepare a complete
and accurate financial statement in time.
6. When the system is not available due to hardware
failure, It would be difficult for me to verify the
accounts.
7. Using computerized accounting system, It helps
me to manage large number of transactions and
accounts.
8. When I use accounting system, It provides me up-
to-date information pertaining to accounts.
9. Computerized accounting system generates
report according to thej standard format presented
by the company.
10. By using computerized AIS, I am more
productive and it enables me to finish my tasks in
time.

35

B. Ease-of-Use
 P O LY T E C H N I C U N I V E R S I T Y O F T H E P H I L I P P I N E S
33

5 4 3 2 1
1. Whenever I input data, It only requires me one
entry and it is match with input documents.
2. Since computerized AIS is complex, I need more
training in order to use it.
3. Whenever I use computerized AIS, it makes me
feel that it is easy to do difficult tasks.
4. Since the computerized AIS that I am using is
data accesible, the data stored can be easily steal
and manipulated.
5. By using computerized AIS, I can easily compute
data that need thoroughly calculations.
6. Whenever I unintentionally lost the data in my
computer, I can easily retrieve it in the system.
7. Using computerized AIS, I can easily make
documents like purchase orders, sales invoices, and
others.
8. Responses to queries is easily obtained by using
computerized accounting system.
9. In using computerized accounting system, I can
simply summarize accounts and easy for me to
make trial balance.
10. Whenever I use computerized accounting
system, I can easily perform back-ups on the system
to avoid losing any information.