International Journal of Scientific Research and Engineering Development

This study presents a comprehensive comparative analysis of computerized accounting systems (CAS) and manual accounting systems (MAS), focusing on their influence on efficiency, accuracy, cost-effectiveness, and organizational performance. The objective is to examine how the transition from traditional bookkeeping to computerized processes impacts financial management quality and decision-making effectiveness. The research adopts a mixed-method design, integrating quantitative data from structured questionnaires distributed among accounting professionals (n = 86) and qualitative insights from direct observation of accounting processes. Statistical tools, including percentage analysis and Z-tests, were employed to assess hypotheses relating to fraud perception, data-handling capacity, and efficiency differentials between the two systems. The findings reveal that CAS significantly outperforms MAS across all performance parameters, reducing transaction processing time by approximately 70%, minimizing human errors through automation, and enhancing the accuracy and timeliness of financial reporting. Although the initial cost of implementing CAS is higher, the long-term benefits in terms of scalability, security, and productivity far outweigh these costs. The results also indicate that fraud risks are more closely related to the robustness of internal controls rather than the accounting system type. The study concludes that the adoption of computerized accounting systems is essential for modern enterprises aiming to achieve operational excellence, financial transparency, and sustainable growth. Implications for organizational policy, staff training, and digital transformation strategies are discussed, offering valuable insights for both practitioners and researchers in accounting information systems.

Ms.Vidhisha Singhal, Dr.Vinay Pal Singh,"A Comparative Analysis of Computerized Accounting System and Manual Accounting System" International Journal of Scientific Research and Engineering Development, V9(1): Page(280-289) Jan-Feb 2026. ISSN: 2581-7175. www.ijsred.com. Published by Scientific and Academic Research Publishing.