Computerised accounting: a case study in research organisations

Within the U.K. there is a group of companies whose operations are almost wholly concerned with research and development. These organisations have a number of special planning and control problems. The objective of this study is to investigate these special problems and to consider the application of computerised accounting facilities in a research environment. The first stage in this process is an investigation of the special planning and control requirements of research organisations. This is the result of personal experiences, the use of a questionnaire and visits to other research organisations. Having defined the scenario of this research the next stage is the identification of the role of the accounting system as part of the planning and control procedures in use, following on from which the general application of computerised accounting systems is considered firstly by identifying the steps involved in the introduction of a new system and secondly reviewing some of the more commonly used software packages. The process of accounting system change is one which most companies will go through at intervals. It will occur when the initial decision is made to switch from a manual to a computerised solution and again when an existing system becomes deficient and a decision is made to replace or upgrade it. The time and effort involved in changing a system is often considerable. For this reason companies may try to shortcut some of the stages involved but this can have unfortunate consequences. To conclude, two case studies are presented which indicate some of the perils and possibilities associated with change.