Economic Impact of Online Accounting System on Small Business in Australia

This research aims to evaluate the impact of online accounting systems on the economic growth of small-scale organizations in Australia. It critically evaluates different options available for small-scale organizations in terms of online accounting systems and identifies the most preferred online accounting software among small-scale businesses.

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

1RESEARCH PROPOSAL
Abstract
This report had proposed to examine the impact of online accounting system on the economic
performance of small-scale organization in Australia. The research had developed the
research question and hypothesis based on the objective in the research. The literature review
had identified the gap in previous literature to develop a research design suitable for
addressing the literature gap. The report had also developed effective research methodology
consisting research instruments and methods critical for conducting the data collection and
analysis.

2RESEARCH PROPOSAL
Table of Contents
1.0 Introduction..........................................................................................................................3
1.1 Research Problem.............................................................................................................3
1.2 Background of the study..................................................................................................3
1.3 Objective of the research..................................................................................................4
1.4 Research question.............................................................................................................4
1.5 Research hypothesis.........................................................................................................4
2.0 Literature review..................................................................................................................5
2.1 Introduction......................................................................................................................5
2.2 Cloud Computing.............................................................................................................5
2.3 Intellectual Capital...........................................................................................................5
2.4 Cloud based accounting and business performance.........................................................6
2.5 Conceptual framework.....................................................................................................7
2.6 Literature gap...................................................................................................................7
3.0 Research methodology.........................................................................................................7
3.1 Research philosophy........................................................................................................8
3.2 Research approach...........................................................................................................8
3.3 Research design................................................................................................................8
3.4 Data collection and Analysis............................................................................................9
3.5 Sampling..........................................................................................................................9
3.6 Reliability and Validity..................................................................................................10
3.7 Ethical consideration......................................................................................................10
4.0 References..........................................................................................................................11

3RESEARCH PROPOSAL
Title: Economic Impact of Online Accounting System on Small Business in Australia
1.0 Introduction
This research had aimed to critically evaluate the impact of online accounting systems
on economic aspect of small-scale organizations. The use of accounting software has become
one of the most necessary things for the small-scale businesses in Australia. Xero, Intuit and
Sage have increased their number of subscriptions from small scale business organizations.
The online accounting system have reduced the time spent on manual drudge work in
accounting. The small-scale businesses have to go through many issues due to the changing
nature of the political and economic environment of the country in the past decade. The most
significant pain point for these organizations were the availability of online technology at
affordable prices. Emergence of new technologies in the field of cloud accounting have
reduced these issues significantly and the study will examine the nature and direction of
relationship between the online accounting systems and economic impact on small scale
organizations.
1.1 Research Problem
Online accounting has reached the notable benchmark when maturity is taken into
account. The power of desktop accounting systems has been replicated through huge
ecosystems of online applications that are compatible to each other. Amazon Web Services is
one of the most popular platforms for executing SaaS (software as a service) and many
companies have opted for these services which reduced the subscription of major companies
like Sage, Intuit and Xero. These organizations have all lost their CEO’s in the past year
which have increased the problems for these organizations. The majority of the companies
are attempting to automate the reconciliation processes. The availability of large number of
organizations have provided the businesses in Australia with excess options and the market
has become overcrowded which made the choice of platform quite difficult for small scale
business organizations. Therefore, the research would aim to understand and identify the
software that is best suitable and preferred by the small-scale organizations and the rationale
of their choice.
1.2 Background of the study
Cloud accounting system has become the trend in the last five years and has become
mainstream for the small-scale companies in Australia. Cloud accounting systems are
dominating the market and it has become dominant as it can be accessed from anywhere if
internet facilities are available. Moreover, there has been increase in connectivity in cloud
accounting systems which includes automated transactions, payment gateway support,
lodgements for tax offices and SuperStream payments (Macpherson, 2015). Connectivity is
one of the most positive feature of cloud accounting systems and can be augmented
effortlessly by other cloud computing applications such as ecommerce, debt chasing, business
intelligence and point-of scale (Withers, 2018). This facilitates in selecting the customer
relationship management system ideal to the needs of the business. The effective integration
of both the systems facilitates in accessing same contact details for both the linked systems.
In Australia, the third-party application ecosystems have matured significantly which
is a critical factor in deciding upon the suitable accounting software. Moreover, the core
functions, its convenience and usability are other key factors for choosing an appropriate
cloud-based accounting system. The six most significant cloud accounting system are Saasu,
Xero, Sage, QuickBooks Online Plus, Reckon One and MYOB Essentials (Macpherson,
2018). The use of new global accounting software is basic necessity of the organizations for
dealing with multiple currencies and accounting rules and regulations in different countries.

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The use of effective accounting tool has been one of the key elements of managing
sustainability of organizations as companies require information, both non-financial and
financial to survive in markets where the level of competition is very high (Myob.com,
2017).
The significant change in the market can be understood from the fact that it has
changed from being a duopoly to one of most competitive environments. The market is
highly competitive and consists of different types of competitors and can be divided in to
groups. The first group is the incumbents consisting of MYOB and Reckon that have been the
big players in Australia. These companies have been late in developing the online version of
their existing software. However, they have made steady progress since 2015 where they
have managed to rebrand their image and provide consumers with online version of their
software. The next category consists of the global giants and consists of Intuit, Sage and
QuickBooks Online which has intensified the competition in the market (Macpherson, 2018).
These companies have the potential of competing with Xero at par. The third category are
insurgents and consists of companies such as Xero and Saasu which has revolutionized this
market and were the early movers in the market. The next category consists of the new
companies in the accounting software business and consists of company such as NetSuite.
NetSuite had been providing ERP services to small and medium scale organization that were
growing rapidly but have entered the market of accounting systems with JCurve
(Macpherson, 2018).
This shows that the market of accounting systems for small and medium scale
companies have changed rapidly in the last five years due to the emergence of large number
of players in the market. The research would address this topic to understand the most
preferred accounting software for the companies and how it helps in improving the economic
growth of small and medium scale businesses.
1.3 Objective of the research
The objective of the research are as follows:
 To examine the impact of online accounting systems on the economic growth of
small- scale organizations
 To critically evaluate the different options available for small scale organizations in
terms of online accounting systems
 To identify the most preferred online accounting software among small scale
businesses
1.4 Research question
 What is the impact of online accounting systems on the economic aspect of small-
scale organizations?
 What are the different options available for small scale organizations in terms of
online accounting systems?
 What is the most preferred online accounting software among small scale businesses
in Australia?
1.5 Research hypothesis
H0: There is no significant impact of cloud based accounting system on the economic growth
of small scale organizations
H1: There is significant impact of cloud based accounting system on the economic growth of
small scale organizations

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2.0 Literature review
2.1 Introduction
As stated by Fatima, (2016), there has been drastic changes in the modern business
environment due to the advancement of business technology. The development of business
functions and operations have reached the highest possible level where accounting has a
special role to play. Rogers, (2016) states that even though, the overall process of accounting
has changed but the purpose has remained the same for organizations. The financial
performance of companies is measured using accounting tools. According to Fatima, (2016),
accounting facilities in recording, reporting and analysing the business transactions.
Managers and owners use financial data such as ratios to examine the health and performance
of the organizations. Informational technology has brought about quantitative and qualitative
changes to accounting management systems. The development of informational technology
has provided different dimension to the development of online accounting systems.
2.2 Cloud Computing
According to Armitage, Webb and Glynn, (2016), cloud computing is the method of
centralizing data of a firm via shared providers and it can only be accessed through internet
enabled devices and limited users. There are generally three basic models of cloud computing
and they are Software as a Service (SaaS), Platform as a Service (PaaS) and Infrastructure as
a Service (IaaS). SaaS facilitates a cloud user to run software on cloud platforms and majority
of the accounting companies are providing these facilities (Cleary and Quinn, 2016). PaaS
facilities in deploying and developing a software or application using infrastructure and tools
provided by cloud service providers. IaaS provides hardware and storage services with
maximum control over the computing resources.
Cleary and Quinn, (2016) states that cloud computing provides multiple benefits to
firms such as reduction in information technology cost, reduces the barrier to innovation,
availability of global systems, automatic access to updates for systems and software and
ability to scale informational technology requirements. Brandas, Megan and Didraga, (2015)
opined that introduction to cloud computing has reduced the cost of powerful information
technology infrastructure quite less and small-scale companies are able to readily access
technology which was only available to large scale companies due to huge capital
investments. Moreover, cloud computing facilitates in freeing up space in different
functional areas such as in financial accounting. Desai et al., (2018) argued that even though
there are many advantages of using cloud-based accounting software but there are problems
of reliability privacy and data protection. On the contrary, Dimitriu and Matei (2015) states
that cloud-based applications have reached maturity in the market and companies need cloud-
based accounting systems for surviving in the industry. Leach, Zhang and Weimer, (2017)
states that cloud-based applications are more secure than organizational systems as IT
personnel support them at all times. Desai et al., (2018) argued that it is not feasible to use
cloud-based accounting systems as it a primary repository for data which I critical in nature.
Therefore, it might be suitable to try put other functions at first before moving on to the
accounting function. As stated by Cleary and Quinn, (2016), cloud-based computing can
provide better flow of information and improve the accessibility of data. This would
definitely improve decision making at different levels of hierarchy which would enhance the
performance of the organization.

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2.3 Intellectual Capital
Cleary and Quinn, (2016) states that it is essential to use intellectual capital to its
fullest potential to increase their competitiveness in the market. Intellectual capital consists
of structural capital, relational capital and human capital. Knowledge management is a key
aspect for companies as effective utilization of resources is necessity. Human capital includes
explicit and tacit knowledge acquired by the employees within the organization. Structural
capital consists of different rules, norms, procedures and rules that form the core of the firm.
Relational capital consists of the knowledge developed by establishing relationship with key
stakeholders. These factors help firms in maintaining their competitive position in the
market. Organization value creation for firms requires their unique sets of intellectual capital.
Melo and Machado, (2018) states that non-physical resources are key value drivers for
organizations and firms require extensive control over their systems to realise their full
potential.
Asiaei, Jusoh and Bontis, (2018) states that management of intellectual property leads
to superiority in financial performance and driving factor for value creation within the
company. However, it is difficult to understand the impact of only one resource on value
creation as they act in bundles. Secundo et al., (2017) states, it is safe to say that there is inter
dependency between the resources for creating value. In terms of value creation, structural
capital can be considered as one of the most valuable assets for companies. This means that
accounting is one of the critical component of structural capital. Novas, Alves and Sousa,
(2017) states that majority of the value is generated from the past experiences of the
employees and it is difficult to transfer this knowledge effectively to enhance the financial
performance of the organization.
2.4 Cloud based accounting and business performance
Dimitriu and Matei, (2015) states that it is easier for the small-scale companies to
utilize their scarce resources effectively by adopting accounting software based on cloud
computing. This will create strategic purpose and add more value to the organization.
Khomonenko and Gindin, (2016) opined, small-scale organizations are switching to these
software as traditional ways of accounting is time consuming and expensive from the
perspective of the firm. Small scale and Start-up companies have been eager to adapt to cloud
based information technology systems and cloud computing to check their cost. On the
contrary, Cleary and Quinn, (2016) states that medium scale organizations are reluctant to
switch as they have spent considerable amount of capital for developing their own
information technology infrastructure. Larger companies also use their own cloud
infrastructure as using off shared space is less beneficial to such organizations. Al-Aqrabi et
al., (2015) states that cloud based accounting has the ability to impact all the three aspects of
intellectual component by enhancing knowledge sharing practices. This effects the process of
value creation and positively impacts the performance of the business.
Inggarsono et al., (2018) states that organizational performance is enhanced by the
incorporation of innovation strategy which is either process orientated or product oriented. It
is obvious that small-scale organizations having better alignment in information technology
systems will have a competitive advantage over other companies in the industry. Secundo et
al., (2017) opined that characteristics of accounting software are essential for improving the
performance of the organization and they are efficiency, reliability, data quality, accuracy and
ease of use. These factors are crucial factors for improving the economic aspect of the firm.
The ability of the firm to gain more outputs by using minimum amount of input is known as
efficiency. Asiaei, Jusoh and Bontis, (2018) opined that small-scale firms aim to improve
their business performance by reaching economies of scale where efficiency is a key criteria.

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Reliability of the information gathered is significant as it impacts the overall decision making
process of the company. Accounting systems provide information that are reliable and free of
error which enhances the decision making capabilities of the organization which increases the
internal efficiency of the organization. The usability of the software is one of the major
factors as software need to be user friendly but these aspect has not been considered in
majority of the studies. Online accounting software has to be easy to use so that it can used
any person having minimum knowledge of the subject. The data quality is also a key factor in
improving the performance of the business. Khomonenko and Gindin, (2016) states that
quality of data inputted and outputted from the systems have to be of highest quality to
enhance the decision making process. Internal auditing is always required to maintain the
quality of the data and the use of online accounting software makes the quality of the data
high and relevant for evaluation. Leach, Zhang and Weimer, (2017) states that precision and
accuracy are two critical aspect of accounting data and online accounting software provides
the data with highest accuracy and precision. The credibility of the information makes the
decision making for the companies accurate and online accounting software adds credibility
to the data as there is significant reduction in chances of human error. The business
achievement of any organization depend on their operational and financial performance and
the consistency of the financial data drives these factors.
2.5 Conceptual framework
Figure 1: Conceptual Framework
Source:
2.6 Literature gap
The majority of the literature has failed to identify the impact of online accounting
system on business and economic performances of small-scale organizations. The concept of
online accounting software and cloud computing is relatively new and most of the literature
has not addressed the characteristics of the different cloud accounting software and the way it
impacts the economic performance of small scale organizations. However, even though it is a
broad topic, Australia is one of the major markets where the competition and use of online

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accounting system has intensified. The impact of online accounting systems on economic
performance will be evaluated in context to the Australian small-scale companies.
3.0 Research methodology
Research methodology is the systematic way of collecting data and analysing based
on the objective of the research. Research methodology will be developed based on the
objective of the research. The research will follow Saunders research onion to define the
philosophy, approach, design, validity, reliability, data collection, analysis and sampling
methods. The three main purpose of conducting a research are description of behaviour,
reliable predictions and cause and effect relationship between variables (Taylor, Bogdan and
DeVault, 2015). In this current study, all the above-mentioned points are crucial aspect of the
research. This is the reason that the study will use experimental method which will facilitate
explanation of the overall phenomenon and will include description, prediction and causal
relationship. This is a fundamental research as the findings of the research does not have any
practical implication attached to it. However, this research will assist in generalization the
change and facilitate in generating more knowledge regarding the topic.
3.1 Research philosophy
Research philosophy consists of the beliefs and assumptions made by the research
based on the research questions in the research. The nature, source and development of
knowledge is considered in the research which facilitates in understanding the way the data
needs to be collected to derive effective results in the research. The different research
philosophies are interpretivism, positivism, realism and pragmatism. However, in this study
pragmatism will be chosen as the philosophy (Flick, 2015). Pragmatism accepts theories if
they have valid actions supporting them and it chooses different data collection methods
based on each question in the research. Therefore, it can be used for conducting a mixed
method analysis where both qualitative and quantitative data analysis can be used.
Pragmatism facilities in modifying philosophical assumptions as it considers that multiple
viewpoints exist to a research problem and multiple realities can co-exist (Kennedy, 2017).
Therefore, as research question is the most critical determinant in the research, pragmatism
will use suitable methods based on the questions.
3.2 Research approach
The three different research approaches used in the research are inductive, deductive
and abductive approach. The significance of hypothesis in the research defines the
appropriate approach to be used. The inductive approach is used to conducting exploratory
studies where new paradigms, theories and generalizations are developed. This means that in
inductive approach, the hypothesis is developed after the data has been collected. On the
contrary, in case of deductive approach, the hypothesis is developed based on the existing
theories and critical review of literature (Sekaran and Bougie, 2016). Abductive approach is
used to meet the limitations of both inductive and deductive approach where surprising facts
are stated at the initial phase of the research and the remaining research focuses on proving
that fact. In this current research, deductive approach will be used to test the hypothesis
developed based on the literature review and will facilitate in evaluating the relationship
between online accounting systems and economic growth for different companies.
3.3 Research design
Research design has been used to defined differently by different authors where some
consider it as the choice between qualitative and quantitative methods while other consider it
as the method of choosing the appropriate method for data analysis and collection. However,
in general terms, research design can be defined as the plan for collecting data and analysing

9RESEARCH PROPOSAL
it based on the research questions and objectives. Research design can be divided into three
groups and they are exploratory, explanatory and conclusive (Morse, 2016). However, in this
study, explanatory research design has been used to facilitate the mixed method analysis.
Explanatory research design is used for studies which lacks in depth analysis from previous
researches. This will facilitate in explaining the phenomenon for the study. In this study, the
sequential explanatory design will be used which will consist of conducting both quantitative
and qualitative data analysis. In sequential explanatory research design, quantitative data
analysis will be conducted to analyse the data collected and then qualitative analysis will be
used to compare and explain the results obtained from the quantitative data analysis in the
research (Maxwell, Chmiel and Rogers, 2015). This will facilitate in overcoming the
weakness of single research design and assists in addressing questions at different levels and
layers.
3.4 Data collection and Analysis
Data is collected using primary and secondary data collection methods. In this study,
the data collection will be collected through primary data collection method where
quantitative data will be collected through online survey questionnaires which will be asked
to accountants working in different organizations (Palinkas et al., 2015). The qualitative data
will be collected through interview questionnaire which will be asked to the financial
managers of small scale companies. The quantitative questionnaire will consist of close
ended question so that relevant answers can be obtained from the research. The qualitative
questionnaire will consist of open-ended questions which will provide in depth answers to the
research question.
The quantitative data will be analysed using SPSS (Statistical tool for social sciences)
which is a statistical tool for conducting inferential statistics in the research. The responses
from the participants will be represented through frequency tables and graphs. The study will
also conduct regression analysis, correlation and cross tabulation to examine the relationship
between online accounting software and economic growth of small and medium scale
organizations. The correlation analysis and hypothesis testing will facilitate in understanding
the nature and direction of relationship between the variables (Smith, Cannata and Haynes,
2016). The regression analysis will be conducted to develop a linear model for representation
the degree of relationship. The qualitative data will be analysed using coding where initially
open coding will be executed. Open coding will examine the statements and remarks made by
the participants to identify key words and theories in the answers. Axial coding will be used
to examine these codes and identify the pattern in the answers collected from the respondents.
The qualitative analysis will facilitate in comparing with the data collected from the
quantitative analysis and explaining the phenomenon in detail.
3.5 Sampling
Sampling is the method of choosing the elements from the overall sample population.
Sampling is used to reduce the complexity of the study and manage cost associated with it.
The process of sampling in primary data analysis consists of five steps. The first step is
choosing the target population where the best segment of the population is chosen that would
provide effective data in primary analysis (Etikan, Musa and Alkassim, 2016). The next step
is choosing the sampling frame in the research which will determine the participants within
the chosen population. The third step is choosing the sample size of the population. The four
step is choosing the sampling technique to be used based on the needs of the research and
finally, the last step is implementing the sampling method. There are basically two types of
sampling method, one is probabilistic sampling and another is non-probabilistic sampling.
Probabilistic sampling consists of methods such as simple random sampling, cluster

10RESEARCH PROPOSAL
sampling, stratified sampling and systematic sampling (Emerson, 2015). On the other hand,
non-probabilistic sampling consists of methods such as quota sampling, purposive sampling,
volunteer sampling and haphazard sampling.
In this given study, the target population consist of the all the people working in small
and medium scale businesses in Australia. The sampling frame will consist of all the
accountants and managers working in small and medium scale businesses. The sample size
will consist of 100 participants for the quantitative analysis and 5 managers for qualitative
analysis. The study will choose simple random sampling as the method of the selecting
elements from the overall population for the quantitative data collection and the study will
use purposive sampling as the method of selecting managers for interviews.
3.6 Reliability and Validity
Reliability is the ability of the study to replicate the results using different datasets
using same instruments. The study will use Cronbach’s Alpha test to measure the reliability
of the data collected. In this method, the insignificant questions that do not have any
significance to this research will be eliminated. It will be measuring the internal consistency
of the data collected in the research (Noble and Smith, 2015). The study will use test rated
reliability to compare the results using different data sets for the qualitative analysis. Validity
measures the appropriateness of the different methods used in the research. In this research,
construct validity will be used to measure the appropriateness of the instruments used.
3.7 Ethical consideration
This study will maintain their ethical aspect of the research by providing adequate
information to the participants about the research. The privacy of the participants of the
research will maintained by keeping anonymity of the participants. The participants’ data will
be stored till the study is complete and will not be shared for any other purpose. The three-
cardinal sin of research, falsification, fabrication and plagiarism will be kept in mind. The
data collected from secondary sources would consist of proper citations, none of the data will
be falsified and fabricated to develop significant results in the research (Quinlan et al., 2019).
The researchers will be provided information regarding the purpose of conducting the
research and none of them would be forced to take part in the research. The research will
protect the interest of the respondents and none of them will be harmed. None of the
respondents will be forced to take part in the research and the questions will not use
discriminatory language which may offend the respondents in any way.

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