Exploration Of Accounting Software Usage: An Empirical Research Applied On The Pennsylvania Home Building Industry

Abstract

The purpose of this study was to investigate the utilization of information technology in accounting functions, related to the scale of operations, by Pennsylvania’s home building contractors.  The researchers examined whether differences in firm size played a factor in how often accounting or project management software was used for job costing, whether or not the primary accounting function was computerized, and if computerized, the primary program used for the accounting functions by home builders. According to the findings, the researchers concluded that there are significant differences among and between firm sizes in the use of accounting and project management software for job costing by Pennsylvania home building firms.  Secondly, the data showed significant differences existed among firm sizes between the use of a computerized accounting system or manual accounting system.  Finally, the data revealed that there are significant differences among firm sizes in the primary program used for estimating when a firm is computerized.