Impact of technological changes in accounting system in Sri Lanka (with special reference to the Ampara District)

Abstract

This research focuses on the impact of technological changes in accounting system in Sri Lanka with special reference in the Ampara district. The purpose of this research is to identify the impact of technological changes that would result in accounting system. This research will help to organizations in other districts to identify, understand, and improve the accounting system. Research problem is there the technological changes in accounting system in the organizations in the Ampara district. Objective of this research is to analysis the gap between the systemic bodies which are not adopting the changes of the technology and the systemic bodies which are adopting the changes of technology. In this research the technological changes is defined as independent variable and the accounting system is depend variable. This research mostly based on the qualitative data. To fulfill this research the researcher have selected 29 organizations in selected public and private sector organizations in the Ampara district and the questionnaires each consisting of 30 questions related with the subject information other than the personal information were used to collect the data. This research has been categorized by five chapters. The first chapter shows the introduction and the significance of the research. The second describes the concepts and the theories which can be used to develop the research where as the third describes the methods which the researcher is going to use to collects the data. The fourth chapters describe the presentation and analysis of the collected data and the final chapter explains the findings, conclusions and the final chapter gives the recommendations which can be useful to the public private sector in order to develop the accounting system. I believe if the public and private sector organizations consider the conclusions and recommendations given in the final chapter, they can be able to improve and they can easily doing the accounting system.