Impact of Accounting Software on Employment Rate of Accountants

This research proposal focuses on the impact of accounting software on the employment rate of accountants in Wesfarmers, Australia. Qualitative approach was used for collecting both primary and secondary data. The primary data was analyzed in the form of bar and graph and the secondary data was analyzed in the form of literature review. Ethical considerations were outlined to complete the research in an effective manner.

Running head: RESEARCH PROPOSAL
Research proposal
Name of the student:
Name of the university:
Author note

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Executive summary
This research proposal was based on the topic of ‘effect of accounting software on the
employment rate of the accountant’. For focusing on the specific problem, the organization of
Wesfarmers in Australia was considered. Qualitative approach was used for collecting both
primary and secondary data. One fifty samples were selected from a large population. The
primary data was analyzed in the form of bar and graph and the secondary data was analyzed in
the form of literature review. Ethical considerations were outlined to complete the research in an
effective manner.

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Table of Contents
Introduction to Research..................................................................................................................3
Topic of Research........................................................................................................................3
Client Organization......................................................................................................................4
Structure of proposal....................................................................................................................4
Research Problem and Objectives...................................................................................................5
Research problem........................................................................................................................5
Research Question.......................................................................................................................6
Research Aim...............................................................................................................................6
Research Objectives.....................................................................................................................7
Literature Review:...........................................................................................................................7
1. Concept of Accounting Software:........................................................................................7
2. Accounting software in ensuring the functionality of firms:................................................8
3. Perspectives of different authors:.........................................................................................8
4. Benefits of using accounting software over accountants:.....................................................9
5. The effectiveness of accounting software in improving financial decision making:...........9
6. The ability to use accounting software:..............................................................................10
7. Use of accounting software in calculating big data:...........................................................11
8. Accounting in the twenty-first century:..............................................................................11
9. Accounting skills and Concepts:........................................................................................12

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10. Issues in accounting software:........................................................................................12
Research design and methodology................................................................................................12
Type of research design.............................................................................................................13
Type of research approach.........................................................................................................13
Type of data...............................................................................................................................14
Methods of data collection.............................................................................................................15
Justification of sample...............................................................................................................15
Justification of data analysis......................................................................................................16
Ethical considerations................................................................................................................17
References......................................................................................................................................18

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Introduction to Research
Topic of Research
The topic deals with the impact that the accounting software has on the employment rate
pertaining to the accountants. The changes in the field of technology have brought about
immense changes in the manner a particular business is conducted. Technological changes have
taken place in the field of accounting software and this has impacted the process of accounting
(Reynolds, pp 211, 2017). The accounting software in the present age can perform multifarious
functions like that of data entry and automation of the reports. The accounting software can aid
in the process of that of reduction of the errors and how it can help in integrating with that of
other systems. The accounting software can help in the process of maintaining of customer
accounts and that of inventory count. It can prove to be advantageous in the process of
production of the payslips and that of calculation of VAT. The accounting software also has its
own share of disadvantages like that of yearly maintenance and the specialist business will have
to modify the accounting package so that it can suit their business.The research proposal will
delve into the various aspects pertaining to the use of accounting software in an organization. It
discusses about its merits and drawbacks in the present age (Robson and McCartan, pp 154,
2016).
Client Organization
The name of the client organization is Wesfarmers. It is an Australian conglomerate that
is headquartered in Western Australia and it deals with retail, chemical and fertilizers. The
research proposal will elucidate on the impact that the accounting software will bear on the
employment rate of the employees in the organization. Wesfarmers originated in the year 1914

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as that of the Western Australian Farmer’s Co-operative (Wesfarmers.com.au 2018). It has
emerged to become one of the large listed company within Australia. The diverse business
operations pertaining to Wesfarmers cover that of supermarket, hotel, home improvement and
that of departmental stores. It is a large private sector company that has a shareholder base of
around 530,000.
Structure of proposal
The research proposal will provide the background to the research and it discusses about
the matter that is being investigated. It provides an overview pertaining to the client organization
and the real world that the research proposal seeks to resolve. It discusses about the significance
of this topic in the present age and what are the benefits that it can bring to the organizations of
the present age. It discusses about the research problem and the objectives pertaining to the
research proposal. This proposal will also provide a literature review that can help in the creation
of a rapport with that of the audience. The literature review will help in sharpening the research
focus and it will be able It will to highlight the relevance of the research in that of the present
age. It also discusses about the research design along with methodology. It will discuss about the
kind of research and the approach of the research (Sekaran and Bougie, pp 89, 2016). It will also
elaborate on the kind of data that will be used for the research proposal. The data will be
collected with the help of primary and secondary method that will help in throwing important
light in relation to the topic. It will also help in the process of describing and jusitify that of the
sample being used. It discusses how the plan of methodology can help in the process of
addressing the ethical concern.

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Research Problem and Objectives
Research problem
Accounting software is used in the organizations in order to present the financial
information in a manner that is effective. Accounting software can have a great impact on the
aspect of business performance. The significance of the accounting software has increased
manifold in the present age and it has a grave impact on that of the performance of a business
(Noble and Smith, pp 189, 2015). Different kinds of arguments have emerged in the modern age
that talks about the replacement of the accountants by that of the accounting software (Ingram et
al., pp 106, 2016). This research will elaborate on the effect that the accounting software can
have on the employment rate pertaining to the accountants. The effect of the accounting software
on the employees of Wesfarmers should be identified that can help in forming an opinion
regarding the efficacy of the accounting software in an organization.
Research Question
The primary reason for the construction of the research question is identification of the
areas that the research will cover that can help in providing important data. The different
research questions have been stated below:
 What is the effect of the accounting software on that of employment rate of the
accountants in an organization?
 What are the factors that have propelled the rising use of the accounting software within
the organizations?
 Which are the reasons on account of which the accounting software cannot replace the
role played by the accountants?

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Research Aim
The primary aim of the research program can help in assessing the impact that can be
created with the help of accounting software in the field of employment rate of the accountants.
This research program will help in the development of the knowledge in relation to the
accounting software (McNiff, pp 234, 2016). It will also elucidate on the factors that can help in
the promotion of the accounting software and the various reasons on account of which it will not
be possible for the accounting software to replace that of the accountants (Doody and Bailey, pp
19, 2016). This research will also make use of reliable sources that can help in the process of
forming an opinion and which can help in the process of assembling of important data.
Research Objectives
It is important to decide about the objectives of the research that can help in stating the
outcomes that one can get from that of research execution. The research objectives pertaining to
the research program have been stated below:
 Identification of the effect of accounting software on that of employment rate of the
accountants.
 Analysis of the factors that can promote the accounting software within organization
 Identification of the reasons on account of which the accounting software cannot replace
that of the accountants
Literature Review:
1. Concept of Accounting Software:
From the beginning, accounting software is being used as application software for the
purpose of recording and processing different accounting transactions. It has also proved to be

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beneficial in functioning as an accounting information system. In this regard, various researches
have been conducted by modern researchers for the purpose of facilitating the importance of
accounting software towards the employment rates of the accountants. According to the
perspective of modern scholars, accounting software can be referred to the kind of computer
application that has been performing the functions of book-keeping without depending upon
human-labors.
2. Accounting software in ensuring the functionality of firms:
Modern researchers were of the view that as a result of invention of such accounting software
where there is less involvement of human minds, it has proved to be beneficial in completing
large amount of work within a prescribed time period. In such process it has proved to create
favorable impact upon the operations of the firms as it less time consuming and maintains
accuracy. Therefore, it is noteworthy to mention here that, the applicability of the accounting
software in the history of mankind is not totally a new concept however; it emerged long time
back which was not completely recognized on the part of early researchers. From time to time,
the accounting software has various operations which are directly linked with accounts and
finance.
3. Perspectives of different authors:
Contemporary scholars were of the opinion that with the introduction of the accounting
software, it has considerably increased efficiency in records with the elimination of human errors
which was common prior to its invention. It is evident that the early practice of manual book-
keeping involves various calculations which required human intervention as well. However, with
the introduction of the accounting software, human errors during data entry and mistakes in
interpretation have reduced to the great extent. According to modern scholars, incorrect

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calculation which was prone during the early days created major impact upon the end results.
Modern researchers, in this regard, emphasized that, with the utilization of accounting software,
business operations can be performed smoothly and without much interruption. However, in such
process, it has created unfavorable impact upon employment of the accountants as well. With the
use of accounting software, the processes helps in identifying the figures faster than human
minds which increases the business prosperity of large firms. Therefore, there is no need to
employ separate accountants for the purpose of calculations and making financial transactions.
Authors also emphasized on the part that with the help of application software, firms and
organizations were able to increase efficiency with the introduction of automation.
4. Benefits of using accounting software over accountants:
It is evident that business functioning involves the recording of sales tax in all the
transactional operations. In this regard, the accounting software has proved to provide favorable
results as it could easily configure the errors and make the entries automatically without
involving any human body. In such process, it created negative impact upon the employment
rates of the accountants as most of the technical work are performed without their assistance. It is
worthwhile to mention here that, the benefits as a result of speed and efficiency regarding the
functioning of accounting software is associated with the reduction of overall costs. With the
application of the accounting software, it has effectively allowed the members of the accounting
team to perform potentially within a limited time period. It is worth mentioning that, the
application of accounting software; it has considerably reduced the payroll of the accounting
department and the cost of administration. However, it is important to balance such techniques
against the cost of software without the inclusion of any additional hardware for its performance.

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5. The effectiveness of accounting software in improving financial decision making:
According to the perspective of Jones and Jones, from the very beginning, the application of
accounting software has proved to be beneficial in increasing the efficacy of business operations
with the supply of accurate financial information to the relevant staff members from time to time.
In this regard, it was emphasized by Jones and Jones, that in case the director of an organization
needs a detailed report regarding the cash flow of the business structure within a stipulated
period (Jones and Jones 2016). Therefore it is noteworthy to mention here that, during this period
of time, one can rely upon the application of the software. This is due to the reason that,
accounting software systems have developed built-in reporting modules for the purpose of
enabling the user to create such relevant reports within the prescribed time by filling the
prescribed form or by clicking the appropriate button. The authors were of the perspective that,
the creation of such report with the application of human minds would have been time
consuming and inaccurate.
6. The ability to use accounting software:
According to Lee, Kerler and Ivancevich, there must be an ability on the part of the members
to the organization to utilize the accounting software accurately. It is evident that, in the modern
era of digitalization a globalization, there is a need to digitalize the concept of accounting by
replacing the age-old practice of human intervention (Lee, Kerler and Ivancevich 2018).
However, with the implementation of various computerized accounting techniques by involving
current accounting software, it has made it easy on the part of the firms to maintain speed and
accuracy in the long run. It s worthwhile to refer here that, in spite of several attempts to
introduce accounting software, measures should be taken so that, it could be efficiently applied.
It is known to all that after the accounting software is introduced, human-labor is no longer

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required however; for proper functioning of the accounting software, human intervention is
essential. L Lee, W Kerler, D Ivancevich were of the perspective that, in the area of accounting
and financing, the practice of hand-made financial reporting has been replaced by the use of
accounting software for the purpose of enabling quick reporting and easy processing of data. In
this regard, it is noteworthy to mention here that, failure on the part of the members of the
organization to use the accounting software may provide inaccurate financial information and
delay in reporting. Therefore, skilled accountants can be employed for this purpose.
7. Use of accounting software in calculating big data:
According to Warren, Moffitt and Byrnes, evaluating big data can create various implications
in case of accounting at times. However, big data can ensure improved managerial accounting as
well by contributing towards the development and evolution of efficient management control
systems and budgeting processes (Warren, Moffitt and Byrnes 2015). Therefore, it has been
emphasized by Warren, Moffitt and Byrnes that by applying the accounting software in case of
financial accounting, one can improve the quality and the relevance of the information that has
been collected. In such process, it shall enhance transparency and the decision making of the
stakeholders. Warren, Moffitt and Byrnes were of the view that, accounting software has been
beneficial as it enhanced the creation and refinement of accounting standards. Therefore, with
the application of the accounting software, it has helped in ensuring that accounting profession
will continue for a long time by providing valuable information in relation to the global
economy.
8. Accounting in the twenty-first century:
Accounting software is important or the users in the current time. In this regard, Zimmerman
was of the opinion that, accounting software can be crucial for the purpose of smooth operation

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of any business activities by providing appropriate support in areas like payroll, tax deductions
and other data. In the perspective of Zimmerman, accounting software and other automated
software has been proved to be beneficial in providing fact and appropriate results (Zimmerman
2015). With the introduction of this new technology, it has made the performance of various
tasks faster and accurate. Prior to the introduction of the accounting software, the tasks related to
accounting were performed with hand which required skilled labors. Therefore, after the
introduction of the accounting software, it reduced the cost of accounting.
9. Accounting skills and Concepts:
Winstead and Wenger opined that, with the help of manual accounting, employees are able to
perform the accounting cycle manually with periodic basis and with the calculation of trial
balances (Winstead and Wenger 2015). Such processes require a lot of time however;
computerized accounting decreases the time consumption by providing accurate calculations and
smart reports.
10. Issues in accounting software:
In the perspective of DAI and XU, though accounting software is required in operating a
large amount of trial balances and payroll (DAI and XU 2017). However; it is difficult to ensure
accurate recording and processing of data. Utilizing the accounting software is not easy because
various difficulties are associated with its application.
Research design and methodology
This section of the research proposal will consider the design and methodology that will
be used for the research topic ‘effect of accounting software on the employment rate of
accountants’. According to (Winstead and Wenger 2015), research is the quest for new

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information and knowledge and an organized approach is used for gathering that new
knowledge. Research methodology refers to the systematic as well as theoretical structure of the
methods that will be used for seeking knowledge in a successful manner. Different models,
structures, strategies and segments are used in this chapter in order to fulfill the objectives of the
research study by maintaining logic and science. However, George and Wallio (2017, pp. 112-
126) stated that research methodology is not the only way to complete the research in a
successful manner but it helps in creating an outline for the study. The advantages of research
methodology lie in guiding the researcher to select a suitable method for effective completion of
the research. The research methodology chapter considers the data collection process along with
the sampling and analysis techniques. The methodology of the particular research on the topic,
‘effect of accounting software on the employment rate of accountants’ is given below.
Type of research design
There are three prominent types of research design such as exploratory, descriptive,
explanatory and predictive. Exploratory research design refers to the pattern and relationship
followed in certain cases when there are not many existing studies on similar research problem.
Descriptive research design refers to gathering more information for knowing in detail about the
specific problem (Chong and Monroe 2015, pp. 105- 132). Explanatory research refers to
recognizing the casual relationship in order to evaluate the reason behind the occurrence of such
phenomenon. Predictive research refers to the utilization of general relationship in order to find
out the probability of the occurrence of similar kinds of case. For this particular research
problem, descriptive research design will be considered for describing the characteristics of the
entire population or phenomenon on which the research is being carried out. However, it does

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not respond to the question about the time, reason and the manner in which the phenomenon has
taken place.
Type of research approach
According to Kocakulah et al. (2016, p.89), nature of the research is a critical factor in
generating the research methodology for the particular problem of the study. It is also important
in deciding different strategies that will be used in the course of this research. There are three
significant research approaches, namely qualitative, quantitative and mixed. Quantitative study
refers to the collection of data in a structured manner, which is followed by interpretation of the
research outcome. This type of research approach deals with numerical and figures. On the other
hand, qualitative approach deals with the qualitative aspect of the research such as reasons,
opinions and motivations. It is suitable for gaining insights about the research problem by
developing ideas, concepts or hypothesis. Mixed method of research refers to the integrated
method involving both qualitative and quantitative research approach. It involves the collection,
analysis and combination of both qualitative and quantitative research approach (Apostolou et al.
2017, pp. 1-31). For this particular research problem, qualitative research approach will be used.
This is because it will be suitable for focusing on the specific purpose of the problem. It will be
effective in providing a detailed and in- depth analysis of the research problem on the impact of
accounting software on the employment rates of accountant. Qualitative research that will be
conducted will be helpful in offering supportive data relevant to the research problem.
Type of data
Data collection forms an integral part of any kind of research work. It depends on the
type of data collection, the way in which the research will be progressed. There are two common
forms of data- primary and secondary. Primary data refers to the collection of original data

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specifically for the purpose of the particular research problem. A primary data is collected by the
researcher in the first place and it was not used for any other research work. It is a valid form of
data but expensive and time- consuming (Cleary and Quinn 2016, pp. 255-278). Primary data is
collected in the form of questionnaire, interview or observation. On the other hand, secondary
data is collected from other easily available sources, which were used for previous researches. It
might not be collected by the researcher with a specific purpose in mind but used for fulfilling
the objectives of some other task. It might not include a valid and appropriate form of data but
cost- effective and takes less time. Secondary data is collected from journal articles, company
reports, stakeholder reports, government data, census reports and other documents (Libby 2017,
pp. 42- 54). In this particular research, a combination of both primary and secondary data will be
used for assembling of the relevant and authentic data. For the primary data, raw materials will
be assembled by directly involving with the respondents. For the secondary source, data will be
collected from internet source, newspapers and articles.
Methods of data collection
There are different forms available for collecting data according to primary or secondary
sources (Ahadiat and Martin 2015, p.179). As the research will consider both primary and
secondary sources of data, therefore, questionnaire will be used for conducting survey among the
research participants. Interview, focus group and observation will be used for collecting data
according to qualitative research approach. On the other hand, survey and interview will be
conducted for the purpose of quantitative research approach. The process of observation can be
categorized into different categories such as structured and unstructured; participant and non-
participant; controlled and uncontrolled. Interviews will be conducted based on personal
interview and telephonic interview. Questionnaire will consists of only close- ended questions, as

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it is helpful in collecting valid responses from the participants. As only qualitative approach will
be used for this research, therefore data will be collected by interview, focus group and
observation.
Justification of sample
In order to conduct this research based on survey and interview, it is important to select a
suitable sampling technique. According to Ameri et al. (2015, p.0019793917717474), the two
prominent sampling techniques are probability and non- probability. The samples will be
collected from a large universe based on their age, experience and gender. Probability sampling
technique refers to the equality in scope for all the participants to be selected in the data
collection process. For this particular research, non-probability sampling technique will be used
where there will not be any equal scope for the sample to be selected in the data collection
process (Domino, Wingreen and Blanton 2015, pp. 453- 467). Thus is because, 150 samples will
be collected from different accounting firms without the assurance that data will be collected on
an equal basis. In this sampling technique, the researcher will select the participants based on
their suitability with respect to the research topic.
For the research on ‘effect of accounting software on the employment rate of
accountants’, sample will be collected from the organization of Wesfarmers, Australia. In order
to complete the research on a smooth manner, systematic technique will be used for sampling
(Wen et al. 2018, pp. 124- 140). It will be used for finding out the positive or negative effect of
the accounting software by considering different accounting firms in Australia. There might be
biasness of data, as it will be collected from a large population.

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Justification of data analysis
The data that will be collected from the primary and secondary sources will be analyzed
using suitable technique. The secondary data will be analyzed based on literature review. It will
be effective in finding out the views and opinions of other researchers on similar problems. The
primary data will be analyzed using bar and graph. It will be helpful in accurate evaluation of the
qualitative data.
Ethical considerations
This research will be carried out by maintaining strict ethical considerations. This is
because a research including primary data needs to maintain more ethical considerations than the
ones involving secondary data. The reason behind this is that while collecting primary data a
researcher needs to be in direct contact with the respondents. According to Brink, Norman and
Wier (2015, pp. 301- 320), following are the important ethical consideration that will be focused
on while carrying out this research.
 The participants will not be harmed in any way during the course of this research and the.
 On the other hand, the top priority will be given to the dignity of the research
participants.
 The information that will be gathered in the research will be protected and the
confidentiality will be maintained.
 Apart from this, no information will be disclosed without the permission of the
respondents and the anonymity of the research participants will be maintained.
 There will not be any deception or exaggeration with the aims and objectives of the
research or any chance of possible conflicts will be informed beforehand (Grossman and
Johnson 2015, pp. 91- 109).

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