Title:-A Study on Impact of Computerised Accounting on Accounting Accuracy Download
Authors:-Dr. Santosh Rani

Author’s Details : Dr. Santosh Rani

Assistant professor, Department of Commerce, Bundelkhand college, Jhansi, Uttar Pradesh.

Date of Publication (ONLINE) :-17-08-2026
Online Publication Certificate No. :- IJCBM/2308

DOI :-10.71037/ijcbm.v2i3.08

How to cite this article:
Rani Dr. Santosh, “A Study on Impact of Computerised Accounting on Accounting Accuracy” IJCBM, Vol-2, Issue-3, July-Sept., 2026, Page No. :-99-104. URL : https://ijcbm.gyanvividha.com/wp-content/uploads/2026/08/Dr.-Santosh-Rani-IJCBM-vol-2-issue-3-July-Sept.-2026-pp-99-104.pdf

The customary procedure of documenting, categorizing, condensing, and disclosing financial opera-tions has been altered by computerized accounting. With more accounting software being used, businesses have been able to automate routine accounting duties, reduce human computations, and produce financial reports at a quicker pace. The goal of this research study is to investigate the influence of computerized accounting systems on account-ting accuracy, specifically focusing on data entry, computa-tion, error reduction, internal controls, financial reporting, and decision-making. The study relies mainly on secondary data gathered from accounting standards and reports pertaining to accounting information systems, as well as from research articles, books, and profe-ssional publica-tions. The results show that computerized accounting often enhances accounting accuracy by removing arithmetic errors, automating calculations, maintaining metho-dical records, and simplifying reconciliation and audit trails. Nevertheless, computerization does not completely remove accounting errors. Accounting data can still be inaccurate due to bad software constraints, insufficient training, cybersecurity concerns, poor internal controls, inappro-priate settings, and incorrect data entry. The article concludes that the accuracy of accounting is determined by a number of factors, including the quality of the data, the expertise of the accounting staff, the implementation of appropriate internal controls, and the regularity with which the system is reviewed, in addition to the use of accounting software. Consequently, organisations ought to use a balanced strategy that integrates technology with effective human oversight.

Keywords : Computerised Accounting, Accounting Accuracy, Accounting Information System, Accounting Software, Internal Control, Financial Reporting, Auto-mation.

Publication Details:

Journal : Indian Journal of Commerce, Business & Management (IJCBM)

ISSN : 3108-057X (Online)

3108-1282 (Print)

Published In : Volume-2 | Issue-3, July-Sept., 2026.

Page Number(s) : 99-104

Publisher Name :

Mrs Anubha Chaudhary | https://ijcbm.gyanvividha.com | E-ISSN 3108-057X | P-ISSN 3108-1282