Survey Questionnaire

Dear Respondents,

Good Day!

We, the fourth year BS Management Accounting students from Batangas State University-TNEU- Lemery Campus and presently conducting a study enti-
tled “Information Technology and Quality of Accounting Information of Selected Business Establishments in First Class Municipalities in the First Dis-
trict of Batangas ” In this regard, we considerately request to please accomplish the questionnaire.

Your cooperation will be a great help to the realization of this study. Rest assured that your response will be treated with utmost confidentiality and will be
used for the study only.

Thank you and God Bless!

Sincerely yours,

The Researchers

PART I: Assessment of Information Technology on Selected Business Establishments

Directions:Kindly put a check (/) on the appropriate number that describes your business actions.

4-Highly Relevant
3-Relevant
2-Moderately Relevant
1-Not Relevant
A. Speed- it refers to utilization of multiple technologies results in faster and more accurate results
4 3 2 1
The selected business establishments… (HR) (R) (MR) (NR)
1.
Results in faster downloads, uploads, and browsing.
(Samba and Samba,2023)
2.Helps your computer complete more task by
completing them done faster.(Sirois, 2020)
3.
Processed the information faster.(Lloyd,2024)
4.Computer or electronic device can execute
instructions and perform computations (Tanenbaum &
Bos, 2015).
5. Emphasize the importance of advanced algorithms in
enhancing computational speed. (Brown & Green, 2022)
6. Data can be transmitted between devices or over a
network.(Smith,2023)
7.Data that can be processed by a system in a given amount of time.(Sirois, 2020)
8.Improvements the data analysis, decision-making, and
automation capabilities.(Mackenzie & Vurdubakis 2017)
9.Significantly reduce processing times and increase
 efficiency in handling big data.(Brown & Green, 2022)
10.Information can be processed, transmitted, and accessed within IT systems.
(Smith,2023)
B. Accuracy- it refers to the positive effect in accounting applications because calculations done by computer program experience very few errors.
4 3 2 1
The selected business establishments… (HR) (R) (MR) (NR)
1.Correctly reflects the real-world situation or event it
was designed to capture.(Donovan, 2024)
2.Ensures that the information in datasets is reliable.
(Atlan,2023)
3.Measured by determining how closely information represents the objects and events it
describes.(O’Reilly,2024)
4.Ensures that the information in datasets are suitable
for making informed decisions, conducting analysis, or
supporting various applications.(Atlan,2023)
5.Helps rely on information reports, processes and tools
used in decision making.(Llp,2023)
6.
Keeps error-free records that can be used as reliable
source of information.(Lbarrera,2022)
7.Ensures that the information is trustworthy.
(Atlan,2023)
8.Makes the data usable and purposeful.(Lbarrera,2022)
9.Represents the true value of the attribute it is intended to measure.(Atlan,2023)
10.The data values align closely with the actual characteristics of the objects or events being
recorded.(Atlan,2023)

C. Flexibility-it refers to the IT must be flexible to accommodate changes in software.

4 3 2 1
The selected business establishments… (HR) (R) (MR) (NR)
1.Identify a firm’s ability to cope with the variation
generated by its business environment.(Han, et al.,2020)
2.Maintain its functionality and its performance in the
context of environment complexity and dynamism.
(Anwar,et al., 2018)
3.Address problems and use opportunities arising from
external change.(Thunes,et al.,2022)
4.Adapt to environment changes by enabling rapid
development and implementation of IT development.
(Benitez, 2018)
5.Capability to adapt to new, different or changing
requirements.(Fullerton, 2014)
6.Ability of a system to undertake different sets of
actions. (Thunes, et al., 2022)
7.
Suppots easy adaptation of the system to meet fufture
requirements.(Breault, 2019)
8.Allows for high levels of customization and agility
without having to develop business needs.(Breault, 2019)
 9.Enabling it to address problems and use opportunities
arising from external change.(Thunes, et al., 2022)
10.Validated the dependence of firm performance on, IT
flexibility dimensions.(Han et al., 2022)
D. Consideration-it refers to the businesses that have a plan deal with electrical problems, internet connection malfunctions and computer viruses.
4 3 2 1
In using information technology…. (HR) (R) (MR) (NR)
1.Encompassing privacy, data protection and
responsible AI.(Fatima,2023)
2.Increase public confidence in safety critical software
system.(Grant,2019)
3.Make technology effective in accounting with
minimum down-time.(Shanker,2020)
4.Enhancing enterprise functioning through effective
management and online operation(Shapovalova, et
al.,2022)
5.Encompasses aspects such as navigation, feedback and
error handling to enhance the user experience.
(Nielsen,2014)
6.Adhere to regulations, implementing data
anonymization (data scrambling) techniques and
transparent privacy policies.(Wang, et al.2016)
7.Involves aligning technology initiatives with
organizational goals and objectives to drive
innovation,competitive advantage and long term
success.(Ross et al.,2019)
8.Encompasses understanding the nature and evolution
of computer virus.(Smith & Doe,2019)
9.Assessing the potential impact of technology
investments on business processes, market positioning,
and customer experience.(Ross et al.,2019)
10.Involve designing technology, interfaces and
interaction to be intuitive, efficient and user-friendly.
(Nielsen,2014)
PART II. Assessment on Quality of Accounting Information on Selected Business Establishments

Directions:Kindly put a check (/) on the appropriate number that describes your business actions.

4-Highly Relevant
3-Relevant
2-Moderately Relevant
1-Not Relevant
Relevance-financial information is capable of making a difference in the decisions if it has predictive value,confirmatory value, or both.
4 3 2 1
The selected business establishments… (HR) (R) (MR) (NR)
1.Help the end-users to make important decisions.
 (Banerjee, 2024)
2.
Ability to provide sufficient and appropriate
information.(Abdelraheem et al.,2021)
3.Provides an actionable insight.(Thakur, 2023)
4.Can make a difference in the decisions-making of the
end-users.(Thakur, 2023)
5.Indicates the capacity to influence the end-users of the
financial statements in their decision making.(Banerjee,
2024)
6.
Able to identify similarities and differences between
that information and information other reports.( Millan,
2018)
7.
Information is capable of affecting a decision if it is
available at the time of the decisions making.(Ahamed,
2020)
8.
Requires that users must be informed of the entity’s
policies.(Millan, 2018)
9.Financial data is reported and made available to users
after the events to which they pertain have occurred.
(Nate, 2023)
10.Controller should use fast close technique to close
the books and distribute accurate financial statements.
(Bragg, 2024)
Faithful Representation-it refers to the depiction would be complete, if it includes all information necessary for a user to understand the phenomenon,
neutral, if it is without bias.
4 3 2 1
The selected business establishments… (HR) (R) (MR) (NR)
1.
Accurately reflects the real financial picture of the
business.(Tomaskey, 2023)
2.
Represent the true economic substance or state of the
item being reported.(Van Roestel,2022)
3.
Financial statements is accurate and unbiased
reflection of financial position of an organization.( Zar &
Zar,2023)
4.Able to identify similarities and differences between
that information and information other reports.( Millan,
2018)
5.Give users of the financial statements confidence that
what they are reading is honest and truthful.( Tomaskey,
2023)
6.
Ensure that the financial information is reliably and
accurately represented.(Nate,2023)
7.
Provide results that would be substantially duplicated
by measurers using the same measurement method.
(Valix,2017)
8.
Assures users that the financial statement are a true
and fair representation of the underlying transaction.
(Abata,2015)
9.Presented in a clear, straightforward manner.
(Nate,2023)
10.Interpret accounting information in the same sense as
it is prepared and conveyed to them.(Byju’s,2022)