Computerized accounting information systems: lessons in mmda’s in Ashanti region of Ghana

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This research has sampled three Municipal Assemblies which has been named AA Assembly, BA Assembly and CA Assembly. Also, this research relied solely on primary data, specifically responses collected through the use of sound recording devices to analysis data using content analysis and thematic analysis. This research sought to assess computerized accounting information system in selected MMDAs in Ashanti region. The findings reveal that prior to the adoption of the GIFMIS, all financial related transactions were done manually or outsourced to consultants at a fee. The findings on this objective from the survey suggest that the creation of audit trails, concern for employees, quality control, the need to increase performance, current trend, complexities in data processes and collection, legal requirements and achieving a mission or vision statement are very important motivating factors on the implementation of CAIS in MMDAs in Ashanti region. The findings of the field survey revealed that the metrics used in assessing effectiveness and efficiency of CAIS is speed, adequate use of limited resources, provision of accurate results and cost reduction. On benefits, the survey revealed that customer satisfaction, making of quick decisions, cost reduction, speed and accuracy and effective employee relation are the main advantages enjoyed with the adoption of CAIS. In responding to the issue of challenges confronting MMDAs in the adoption of computerized accounting information system, poor connectivity of networks, security threats, high cost of installation and maintenance cost as well as lack of people with requisite personnel to handle such matters that makes implementation of CAIS ineffective was noted to be a common hindrance.
A thesis submitted to the department of accounting and finance - Kwame Nkrumah University of Science and Technology In partial fulfillment of the requirements for the degree of Master of science (accounting and finance)