The Effect of Computerized Accounting System on Organizational Performance of Selected Retail Businesses in Karuhatan, Valenzuela City

Abstract

This study examined the effect of Computerized Accounting Systems (CAS) on the organizational performance of selected retail businesses in Karuhatan, Valenzuela City. Specifically, the study focused on productivity, cost control, and accountability as dimensions of organizational performance. A quantitative descriptive-correlational research design was utilized, and data were gathered from 53 retail businesses through a structured questionnaire. Descriptive statistics and simple linear regression analysis were employed to analyze the data. Findings revealed that respondents generally had favorable perceptions toward CAS, particularly in providing timely and updated financial information. Results further showed that CAS positively influenced productivity by improving transaction processing and report generation, strengthened cost control through better expense monitoring and payable tracking, and enhanced accountability by improving transparency and audit trails. Regression analysis indicated a strong and significant relationship between CAS and organizational performance The study concluded that the adoption and effective utilization of Computerized Accounting Systems significantly contribute to the operational efficiency and financial management of retail businesses in Karuhatan, Valenzuela City. Businesses are encouraged to strengthen training, internal controls, and proper system implementation to maximize the benefits of CAS.