Title: Enhancing Financial Transaction Traceability Through Computerized Accounting Systems Among Accounting Practitioners
Authors: Kurt Cedric T. Bagtas, Shiena Marie Joy P. Bie , Krizzia Mae R. Dizon, Romelyn Rose B. Gaynilo , Alan Y. Cabaluna, Ph.D. Jason Y. Carreon, CPA, MBA
Volume: 10
Issue: 7
Pages: 361-369
Publication Date: 2026/07/28
Abstract:
The objective of this research is to examine how computerized accounting systems can improve accountants' ability to track and verify financial transactions within medium size enterprises. The focus of the research has been on the three main aspects of CAS: internal controls; automated processing of data; and financial data management. These elements are evaluated against four key characteristics of traceability: accuracy; efficiency; accessible; and integrity. Moreover, a descriptive-causal research design was employed and there were seventy accountants (70) who completed a structured survey questionnaire.Based upon the results of the study, it appears that use of CAS improves accountants' ability to trace financial transactions due to reduced error rates, the capability of processing information in real time, and enhanced security with respect to the management of the data. In addition, strong internal controls (i.e., access restrictions and audit trail); increased efficiency and consistency resulting from the automation process; and an appropriate method of managing financial data contribute to reliable storage and retrieval of financial data. Overall, CAS can be beneficial in increasing traceability of financial information, but it is dependent upon proper implementation, sufficient training or education for users, and a high level of security within the system.