Assessing the effect of use of computerized accounting systems on organizational performance: A focus on selected (NGOs) on the Copperbelt of Zambia

Chalenga Laskey Mwila () and Danny Leza ()

Economy, 2025, vol. 12, issue 2, 12-17

Abstract: The purpose of this study is to assess the effect of the use of computerized accounting systems on organizational performance and the effect it has on the performance of Non-governmental organization on the Copperbelt Province of Zambia. The study uses a simple random sampling technique and employed a mixed method approach, quantitative and qualitative research design methodologies. This study employed a correlation analysis and a combination of data collection methods such as interviews, direct observation and questionnaires to gather the needed data to ascertain the relationship between variables. The findings showed 80% adoption rate; also confirmed that the use of computerized accounting systems in NGOs contributed positively to financial reporting practices that are required by funders. The results from correlation tests indicated that; there is a highly significant positive relationship between computerized accounting system (X) and performance (Y) in NGO’s with (r = 0.730, p = 0.022). It was concluded that, the use of computerized accounting system in these non-governmental organizations simplified a lot of tiresome work, such as invoicing and inventory management. If the adoption rate would move to a rate of 100%, there would be efficiency, transparency and appropriateness in the financial reporting structures in NGO’s.

Keywords: Computerization; Financial reporting practices; Performance in non-government organizations. (search for similar items in EconPapers)
Date: 2025
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