Abstract:
The objective of this study is to determine the Impact of Quality of Computerized
Accounting Systems on the quality of financial reporting of SME's in Kurunegala
district. Conceptual model is developed based on reviewing literature. The study
variables consist of both dependent variable and independent variable, with Internal
Control, Automated Data Processing, Relational Database independent variable and
Quality of Financial Reporting being the dependent variable. Researcher has included
variables of the Quality of Computeized Accounting System as Internal Control,
Automated Data Processing, Relational Database, Automated Reporting and Enhancing
Technologies
Stratified random sampling technique is used in this research based on the 360 of
sample SME's categorized by the each division. A questionnaire is designed using Five
Point Likert Scales and distributed SME's owners in Kurunegala District. Data
collected has been analyzed using univariate, bivanat"e and multivariate analyses.
Based on the results of the study, it concludes that the Quality of Computeized
Accounting System and Quality of Financial Reporting are high level in SME's in
Kurunegala District. The results showed that there is a significant positive relationship
between QCAS and QFR and also there is significant impact QCAS and QFR in SME's
in Kurunegala District.
As a result of this research, a researcher recommend that Automated Data
is the most impact dimension among other for quality of financial reporting.
must be maintain their Quality automated reporting.
