THE EFFECT OF REMOTELY ACCESSIBLE MANAGEMENT SYSTEM - RAMS - ON THE ACCOUNTING PROCEDURES OF SELECT WAYNE COUNTY, MICHIGAN, SCHOOL DISTRICTS
Statement of the Problem. The study was designed to: (1) Analyze business managers' perception of the effectiveness of a cooperative data processing center, RAMS, and (2) Analyze business managers' perceptions of the effectiveness of the Wayne County Intermediate School District in servicing its constituents. Procedure. To analyze business manager's perception of the computer system marketed by the Wayne County Intermediate School District a survey instrument was developed in cooperation with the Wayne County and Oakland County Intermediate School Districts. Resource materials from the Michigan School Accounting Manual, Bulletin 1022 (Revised) and other publications were used in the development of the Survey Instrument. The survey was sent to twenty-four school business managers using the RAMS. The responses to the Survey Instrument were developed into tables of frequency by responses and percentages to each of the survey items. The Fisher Exact Probability Test was used to analyze the relationship between the dependent variable, the items in the Survey Instrument, and the independent variables: enrollment of the school district, size of the school district's budget, number of business administrators, number of clerks, previous encumbering practices of purchase orders and length of time on RAMS. Findings and Conclusions. On the basis of the responses of twenty-one business managers, out of a total population of twenty-four business managers, the following conclusions can be made: (1) The RAMS was better than the previous accounting system of the twenty-one school districts as measured by the responses of the business managers to the Survey Instrument. (2) The Wayne County Intermediate School District was effective in management of RAMS for the constituent school districts. (3) There is no significant difference in how business managers responded to the Survey Instrument based upon the measured independent variables. The overall effect of the RAMS on the accounting systems within the selected school districts in Wayne County, Michigan, as perceived by business managers, has been to improve the reporting of necessary information for sound management. As a management system, the RAMS has provided a computer service in which the local school district personnel can process the necessary information and data needed to aid in generating reports that are meaningful to the business managers that are held accountable for proper financial expenditures.
|Year of publication:||
|Authors:||DOYLE, JOHN FRANCIS|
Wayne State University
|Type of publication:||Other|
ETD Collection for Wayne State University
Persistent link: https://www.econbiz.de/10009431726
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