• Dr.L.JAGADEESAN

The study focused on establishing the level of usage, benefits and challenges of computerized accounting systems by small and medium scale enterprises operating in Salem District. Systematic sampling technique was used to select 367 SMEs for the study. Descriptive statistics and inferential statistics were used to analyze the data. The results of the study revealed that only a few SMEs are using computerized accounting software. The low level of usage is attributed to cost, personnel and lack of education on the benefits of using CAS. Those using CAS indicated that the systems play an important role in the achievement of their business objectives including timely information management, large data storage capacity, reduction of clerical works and enhanced customer satisfaction. In conclusion, usage of CAS by SMEs has the potential to improve their performance; however, cost, lack of education on the benefits of the usage and knowledgeable personnel are negatively affecting the usage of the software. It is therefore recommended that SMEs be educated on the benefits of using CAS and accounting training institutions should do well to incorporate a segment on computerized accounting systems into their training modules.

Small and medium scale enterprises, computerized accounting system, computerization, accounting information system, etc.

"ADOPTION OF COMPUTERIZED ACCOUNTING SYSTEMS USAGE BY SMALL AND MEDIUM SCALE ENTERPRISES IN SALEM DISTRICT", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 5, page no.360-365, May-2019, Available :http://www.jetir.org/papers/JETIRBP06065.pdf

"ADOPTION OF COMPUTERIZED ACCOUNTING SYSTEMS USAGE BY SMALL AND MEDIUM SCALE ENTERPRISES IN SALEM DISTRICT", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 5, page no. pp360-365, May-2019, Available at : http://www.jetir.org/papers/JETIRBP06065.pdf