THE CRITERIA OF THE CHOICE OF COMPUTERIZED ACCOUNTING SOFTWARE

Abstract

Constant changes in business, economy and labour market oblige accountants, financiers, economists to have a good knowledge of bookkeeping, to be able to work with computerised business management accounting programs. Baranauskas and Subačienė (2010) argue that the formation of accounting information and the presentation thereof to the information users of financial statements has been, is, and will be a topical issue. In the opinion of Misevičius and Misevičienė (2004), business success is determined not only by more efficient production methods but also by the introduction of computerised accounting systems. This is particularly important for the development of e-business. According to Strazdienė and Strazdas (2010), the volumes of data collected in accounting systems are increasing and the reliability of the data therein is becoming an increasingly important issue in company accounting.

For companies, the acquisition of a package of technical equipment for accounting information systems and computerised accounting systems is a huge expenditure of capital and therefore, according to Aduamoah, Yinghua and Anomah (2017), the unsuccessful introduction and use of the computerised accounting system can disappoint the owners and employees of the company due to a sub-optimal choice. In the view of Lanlan, Ahmi (2018), the computerised accounting system should be adapted to the business organisation system of the company. Narušis (2008) states that it is necessary, first of all, to computerise the areas and functions which have the greatest impact on the final performance result: information management, formation of information needed for taking decisions, creation of customised reports, automation of forecasts, sales accounting, stock management and business modelling. According to Domeika (2008), the criteria for selection of the programme are quite diverse: program comprehensibility, reliability, flexibility, easy input and search of data (information). Currently, there are many computerised accounting and business management programs in Lithuania. In order to choose the right one, it is necessary to familiarise yourself with the functions of the programs, secure data portability and adaptability to external information systems.

The problem of the research. On the basis of what criteria can companies choose the computerised accounting program that suits them?

The object of the research. The criteria for selecting computerised accounting programs.

The aim of the research. To identify the criteria for selecting computerised accounting programs.

The tasks of the research: 1. Examine the criteria for choosing computerised accounting programs from a theoretical point of view. 2. Analyse the opinion of Klaipeda city and Klaipeda district financial and accounting staff on used computerised accounting programs. 3. Establish criteria for selecting computerised accounting programs.

Research methods: Analysis of scientific literature, systematisation, generalisation, questionnaire survey method, modelling and graphical representation of results. Microsoft Excel spreadsheet is used for processing the survey data obtained.

An examination of the criteria for choosing computerised accounting programs from a theoretical point of view leads to the statement that the qualitative features of the software and the criteria for selecting the software are closely interlinked. In order to select an appropriate programme for the company, it is necessary to assess the possibilities of functional suitability, operational efficiency, security and compatibility with other system components and external information systems.

After analysing the opinion of the financial and accounting staff on the computerised accounting programs used in the companies of Klaipeda city and Klaipeda district, it can be stated that the most common programs used in companies are Rivilė, Skaita, Pragma and Stekas; the introduction of computerised accounting programs has increased the efficiency of accounting work, data control and the possibility of analysis as well as data reliability; 20 percent of respondents would recommend replacing the computerised accounting program currently used by the company, and when choosing an accounting program, the following would be important for them: program adjustment to smart systems, possibilities of program use, service and maintenance option and speed, the price of the program and its handling.

Having summarised the results of the research, the following criteria for selecting computerised accounting programmes were established: the possibilities of using the programme; quality and speed of service of the program; the ability to keep accounts of several companies; the price of the programme; the cost of handling; ability to work at a distance; adjustment of the programme to the systems; possibilities for extension; consistency with e-shops; backup.