COMPUTERISED ACCOUNTING SYSTEMS ANS AN AID TO EFFICIENT MANAGEMENT OF AN ORGANIZATION
CHAPTER ONE
INTRODUCTION
1.1 Background of the Study
Condition which a role to another renders account to another its judgments made with adequacy of performance called accountability, said that performance is linked to accountability. Kogan (1986) . Lerner and Tetlock (1999), equate accountability not only to reporting but also to the justification of performance, and they continue to explain accountability as the understood and unambiguous prospect called upon to give good reason for one’s faithful, feelings and actions to others. Computerized accounting system (CAS) was introduced in Tanzania Public Institutions in 1992, when the government evaluated several computerized aspects of professional deals on financial management functions and that help them to move from using manual accounting software towards an automated system. Always improvement in performance in the financial department hassled to increases significantly (World Bank, 2002). Before the introduction of computerized accounting system the accounting practice was performed manually. These accounting records were prepared manually, however, nowadays many accountants desire to use the application of software to enter transactions in the books of accounts, statements and make their analysis of their organization financial information. The information were collected from transaction records and made their compilation into financial position (Weber, 2011). Frankwood (2009) elaborates more about the impact of computerized accounting system on accounting records in local government be measured by