The Impact Of Entrepreneurship Education Education Essay

Building on the theory of planned behaviour, an ex-ante and ex-post study was used to measure the impacts of elected and mandatory entrepreneurship instruction plans ( EEPs ) on pupils ‘ entrepreneurial purpose and designation of chances. Datas were collected by questionnaire from a sample of 205 participants in EEPs at six Persian universities. Structural equation mold and paired and independent samples t-tests were used to analyse informations. Both types of EEPs had important positive impacts on pupils ‘ subjective norms and sensed behavioural control. Results besides indicated that the elected EEPs significantly increased pupils ‘ entrepreneurial purpose, although this addition was non important for the mandatory EEPs. The findings contribute to the theory of planned behaviour and have deductions for the design and bringing of EEPs.IntroductionDuring the past few decennaries, entrepreneurship has become an of import economic and societal subject every bit good a s an often- researched topic around the universe ( Fayolle and Gailly 2008 ) . Harmonizing to research, entrepreneurship is an knowing and planned behaviour that can increase economic efficiency, conveying invention to markets, create new occupations and raise employment degrees ( Shane and Venkataraman 2000 ) . Most empirical surveies indicate that entrepreneurship, or at least some facets of it, can be taught and that instruction can be considered one of the cardinal instruments for furthering entrepreneurial attitudes, purposes, and competencies ( Falkang and Alberti 2000 ; Harris and Gibson 2008 ; Henry et Al. 2005 ; Kuratko 2005 ; Martin et Al. 2013 ; Mitra and Matlay 2004 ) . This position has led to a dramatic rise in the figure and position of entrepreneurship instruction plans ( EEPs ) in colleges and universities worldwide ( Finkle and Deeds 2001 ; Katz 2003 ; Kuratko 2005 ; Matlay 2005 ) ; investing in these plans is still on the addition ( Gwynne 2008 ) . However, the im pact of these plans has remained mostly undiscovered ( Bechard and Gregoire 2005 ; Peterman and Kennedy 2003 ; Pittaway and Cope 2007 ; von Graevenitz et Al. 2010 ) . Furthermore, the consequences of old surveies are inconsistent. Some of these surveies reported a positive impact from EEPs ( for illustration, Athayde 2009 ; Fayolle et Al. 2006 ; Peterman and Kennedy 2003 ; Souitaris, Zerbinati, and Al-Laham 2007 ) , while others found grounds that the effects are statistically undistinguished or even negative ( Oosterbeek et al. 2010 ; Mentoor and Friedrich 2007 ; von Graevenitz, et Al. 2010 ) . Methodological restrictions may be the cause of these inconsistent consequences ( von Graevenitz, et Al. 2010 ) . Some surveies, for case, are ex-post scrutinies that do non mensurate the direct impact of an entrepreneurship instruction plan ( for illustration, Kolvereid and Moen 1997 ; Menzies and Paradi 2003 ) , do non use control groups ( Kruzic and Pavic 2010 ) or have little samples ( for illustration, Fayolle et Al. 2006 ; Jones et Al. 2008 ) ; this has led Martin et Al. ( 2013 ) conclude that entrepreneurship instruction research workers must include pre- and post-entrepreneurship intercessions, and should include intervention and control groups. Previous surveies besides have non differentiated between elected and mandatory plans, and research on the of import function of mandatory versus voluntary engagement in EEPs has been neglected ; hence Oosterbeek et Al. ( 2010 ) call for the testing of different plan discrepancies. In add-on, there is no understanding on what would re present a chiseled method and a suited conceptual theoretical account for measuring the effects of EEPs ( Falkang and Alberti 2000 ; von Graevenitz, et Al. 2010 ) . Finally, there is no survey sing the impact of entrepreneurship instruction for Persian universities. The present survey has attempted to cut down these theoretical and methodological spreads and do three parts to the bing literature. First, we developed a theoretical account to measure the impact of EEPs. As a 2nd part, we studied the nature of the effects of large-scale compulsory and elected entrepreneurship classs at different universities. The 3rd part is our usage of a pre-test plus post-test design to analyze these effects. This paper is organized as follows. In the following subdivision we explain entrepreneurial purposes and the theory of planned behaviour. We so discourse the relationships between purposes, their ancestors, and chance designation, and indicate out how EEPs may impact these factors. Next we describe the method and findings. Finally, we discuss our consequences and their deductions both for the pattern of entrepreneurship instruction and for future research.Theoretical ModelEntrepreneurial PurposesIn the societal psychological science literature, purposes hav e proved to be the best forecaster of planned single behaviours, particularly when the mark behaviour is rare, hard to detect, or involves unpredictable clip slowdowns ( Krueger et al. 2000 ) . Entrepreneurship is a typical illustration of such planned and knowing behaviour ( Bird 1988 ; Krueger and Brazeal 1994 ) . Entrepreneurial purpose ( EI ) refers to a province of head that directs and guides the actions of the single toward the development and execution of a new concern construct ( Bird 1988 ) . There is a huge organic structure of literature reasoning that EI plays a really pertinent function in the determination to get down a new concern ( Linan and Chen 2009 ) . As a effect, in recent old ages, employment position pick theoretical accounts that focus on EI have been the topic of considerable involvement in entrepreneurship research ( for illustration, Engle et Al. 2010 ; Iakovleva et Al. 2011 ; Karimi et Al. forthcoming ) . Krueger et Al. ( 2000 ) found that purpose theore tical accounts offer a great chance to increase our understanding and prognostic ability for entrepreneurship.The Theory of Planned BehaviorAmong purpose theoretical accounts, one of the most widely researched is the theory of planned behaviour ( TPB ) , originally presented by Ajzen ( 1991 ) . This theoretical account has been widely applied in entrepreneurship research, and its efficaciousness and ability to foretell EI and behaviours have been demonstrated in a figure of surveies on entrepreneurship ( for illustration, Karimi et Al. forthcoming ; Kolvereid and Isaksen 2006 ) . The cardinal factor of the TPB is the single purpose to execute a given behaviour ( for illustration, the purpose to go an enterpriser ) . Consequently, the theoretical account stresses that purpose is affected by three constituents or ancestors ( Ajzen 1991 ) : ( 1 ) Subjective Norms ( SN ) , mentioning to perceived societal force per unit areas to execute or forbear from a peculiar behaviour ( for illustr ation, going an enterpriser ) ; ( 2 ) Attitudes toward the behaviour, that is, the grade to which a individual has a favourable or unfavourable rating about executing the mark behaviour ( for illustration, being an enterpriser ) ; and ( 3 ) Perceived Behavioral Control ( PBC ) , that is, the sensed trouble or easiness of executing the behaviour ( for illustration, going an enterpriser ) . PBC is conceptually similar to comprehend self-efficacy as proposed by Bandura ( 1997 ) . In both constructs, the sense of capacity to execute the activity is of import ( Ajzen 2002 ) .Literature Review and HypothesesResearch workers have through empirical observation applied the TPB to pupils ‘ EI and confirmed the theory ‘s anticipations sing the effects of SN, PBC, and attitude towards entrepreneurship ( ATE ) on their purposes ( for illustration, Engle et Al. 2010 ; Linan and Chen 2009 ; Iakovleva et Al. 2011 ) . However, these findings as a whole bash non stand for a conclusive and consistent image. Linan and Chen ( 2009 ) tested the TPB among university pupils in Spain and Taiwan. Their consequences showed that both ATE and PBC had important effects on EI ; nevertheless, PBC was the strongest forecaster of EI in Taiwan, while in Spain, ATE was the strongest forecaster of EI. Even though SN had no important direct consequence on purpose, SN indirectly affected purpose through ATE and PBC. Engle et Al. ( 2010 ) tested the ability of the TPB to foretell EI in 12 states. The consequences suggested that the TPB theoretical account successfully predicted EI in each of the survey states, although, as foreseen by Ajzen and illustrated above in empirical work, the important contributing theoretical account elements differ among states. Engle et Al. ( 2010 ) reported that SN was a important forecaster of EI in every state, while ATE was a important forecaster in merely six states ( China, Finland, Ghana, Russia, Sweden, and the U.S. ) and PBC was a important forecaste r in merely seven states ( Bangladesh, Egypt, Finland, France, Germany, Russia, and Spain ) . Finally, Iakovleva et Al. ( 2011 ) used the TPB to foretell EI among pupils in five development and eight developed states. The findings provided support for the pertinence of the TPB in both development and developed states. They found the three ancestors to be significantly related to EI in all 13 states. In amount, these findings together support Ajzen ‘s ( 1991 ) averment that all three ancestors are of import, although their explanatory power is non the same in every state of affairs and state. Therefore, it is hypothesized that: H1: ( a ) SN ( B ) Ate, and ( degree Celsius ) PBC are positively related to university pupils ‘ EI.Opportunity IdentificationOpportunity designation or acknowledgment has been defined as the ability to place a good thought and transform it into a concern construct ( or the considerable betterment of an bing venture ) that adds value to the client or society and generates grosss for the enterpriser ( Lumpkin and Lichtenstein 2005 ) . Opportunity designation has long been accepted as a cardinal measure in the entrepreneurial procedure ( Ozgen and Baron 2007 ) . In fact, without concern chance designation there is no entrepreneurship ( Short et al. 2010 ) . For this ground, chance designation has become a needed component of scholarly research and surveies of entrepreneurship, and at that place has been considerable involvement in analyzing the factors, procedures, and kineticss that foster it ( Gregoire et al. 2010 ) . The literature provides two chief theories sing chance desig nation: the find theory and the creative activity theory ( Alvarez and Barney 2007 ) . Recent research has provided grounds that both the find and creative activity attacks can happen in entrepreneurial pattern, and that research is traveling toward a in-between land place ( Bhave 1994 ; Short et Al. 2010 ) .The TPB and Opportunity IdentificationWhile three attitudinal ancestors are known to act upon a broad scope of behaviours, anterior surveies conducted in different countries ( for illustration, Bagozzi, Moore, and Leone 2004 ; Conner and Armitage 1998 ; Haustein and Hunecke 2007 ; Hsu et Al. 2006 ; Perugini and Bagozzi 2001 ) argued that extra variables could heighten the power of the TPB to foretell and explicate an person ‘s purpose and behaviour. Within the sphere of entrepreneurship, chance designation can be added to the TPB as an extra cardinal component. As mentioned, chance designation is a important constituent of the entrepreneurial procedure ( Ardichvili et al. , 2003 ; Gaglio and Katz, 2001 ; Shane and Venkataraman, 2000 ) , and it is an knowing procedure ( Krueger et al. 2000 ) . In fact, the act of entrepreneurship and the creative activity of a new concern house are based on the joint happening of two events ( Krueger and Brazeal 1994 ; Reitan 1997a ) . First event is the presence of a suited entrepreneurial chance while the 2nd event represents a individual who is able and willing to take advantage of an entrepreneurial chance. When these two events coincide, entrepreneurial behavior may take topographic point ; therefore, a new house can be founded. Harmonizing to Reitan ( 1997a ) , â€Å" a possible enterpriser is a individual who perceives a venture chance and/or intends to get down a new venture, but has non ( yet ) taken any stairss sing venture start-up † . The statement is that chance designation and EI are cardinal features of possible enterprisers and both must be present for new concern creative activity to take topog raphic point. Edelman and Yli-Renko ( 2010 ) besides stated that perceptual experiences and other cognitive factors play a cardinal function in both the find and creative activity positions of entrepreneurship. They argued that the perceptual experience that chances exist in the market instead than the existent environment or the nonsubjective alterations in engineering or consumer demands are of import in foretelling attempts to make a new concern. In other words, perceptual experiences of chance will excite an person ‘s attempts to get down a new concern. Stronger perceptual experiences will increase the purpose to make a new house and the energy of possible enterprisers to get down a house ( Edelman and Yli-Renko, 2010 ) . A perceptual experience of an chance can trip an intention-based cognitive procedure that leads to entrepreneurial action ( Krueger et al. 2000 ) . It has been shown that the chance designation perceptual experience ( OIP ) and EI are closely connected ( Bird 1988 ) . T hat is, a individual who finds an chance desirable and executable is likely to make a concern ( Bhave 1994 ) . On the footing of the above treatment and in line with Reitan ( 1997b ) and Edelman and Yli-Renko ( 2010 ) , we propose the undermentioned hypothesis: H2: Those pupils who have higher OIP will hold greater purposes to get down up a new concern. In the last decennary, research workers have presented legion theoretical accounts of entrepreneurship and chance designation that are grounded in the TPB ( for illustration, Dutton and Jackson 1987 ; Krueger 2003 ) . In add-on, research workers have made considerable attempts to understand the ancestors of chance designation ( for illustration, Ardichvili et Al. 2003 ; Baron and Ensley 2006 ; Casson and Wadeson 2007 ; Gaglio and Katz 2001 ; Ozgen and Baron 2007 ; Shane 2000 ) . These efforts have contributed greatly to our apprehension of chance designation ; nevertheless, they fall short of offering a comprehensive apprehension of the procedure. Dutton and Jackson ( 1987 ) foremost mapped out an elegant theoretical account of chance perceptual experience in a survey with similarities to the TPB. They argued that a state of affairs is perceived as an chance when an person ‘s perceptual experience of the results is positive and the state of affairs is perceived as governable. J ackson and Dutton ( 1988 ) tested this theoretical account successfully. Based on Shapero ‘s ( 1982 ) theoretical account and Dutton and Jackson ( 1987 ) , Krueger ( 2000, 2003 ) and Krueger and Brazeal ( 1994 ) developed a complementary EI theoretical account that includes the perceptual experience of chance. Harmonizing to this theoretical account, the perceptual experience of chance is dependent on the same two important ancestors of EI, perceptual experiences of desirableness ( attitude in the TPB ) and perceptual experiences of feasibleness ( PBC or self-efficacy in the TPB ) . In other words, if persons perceive entrepreneurship as desirable and executable, they are more likely to see an chance and, therefore, organize an EI. Reitan ( 1997b ) conducted an empirical survey and found that chance designation has some of the same ancestors as EI. Specifically, perceptual experiences of desirableness and feasibleness were strong forecasters of both, while SN was of import for understanding EI merely. Although the relationship between OIP and ATE is less clear and research on this relationship is light, old empirical surveies indicate that PBC may be positively related to OIP. Harmonizing to Ajzen ( 2002 ) , PBC includes self-efficacy and controllability. Research has demonstrated that self-efficacy ( Krueger and Dickinson 1994 ) and controllability ( Dutton 1993 ) are positively linked to chance designation. Surveies have besides found that self-efficacy is a singular forecaster of OIP ( Ardichvili et al. 2003 ; Gibbs 2009 ; Gonzalez-Alvarez and Solis-Rodriguez 2011 ; Krueger 2000 ; Mitchell and Shepherd 2010 ; Ozgen and Baron 2007 ; Ucbasaran et Al. 2009 ) . For illustration, the survey by Krueger and Dickson ( 1994 ) found a direct correlativity between an addition in self-efficacy and an addition in perceptual experiences of chance. Increasing entrepreneurial self-efficacy should increase sensed feasibleness of get downing a concern, therefore, increase perceptual experiences of chance ( Krueger et al. 2000 ) . Ozgen and Baron ( 2007 ) believe that persons with high self-efficacy tend to hold broader societal webs and to be more popular due to high assurance and confidence ; as a consequence, these people will have more information. Therefore, these writers believe that high self-efficacy may so be linked to chance acknowledgment in this mode. Furthermore, persons with high self-efficacy believe that they can successfully develop the chances they discover. As a consequence, they may be more proactive in seeking for such chances ( for illustration, Gaglio and Katz 2001 ) and, in peculiar, in seeking opportunity-relevant information from other individuals ( Ozgen and Baron 2007 ) . Consequently, their survey demonstrates that self-efficacy is positively related to chance acknowledgment. Pulling on the consequences and statements in the surveies mentioned above, we propose that pupils ‘ PBC and ATE act upon their perceptual experience of new concern c hance designation. H3: ( a ) Ate and ( B ) PBC will be positively related university pupils ‘ OIP.Entrepreneurship EducationEntrepreneurial instruction is a quickly turning country and a hot subject in colleges and universities all around the universe and its supposed benefits have received much congratulations from research workers and pedagogues. Nevertheless, the results and effectivity of EEPs have remained mostly unseasoned ( Pittway and Cope 2007 ; von Graevenitz et Al. 2010 ) . Harmonizing to Alberti et Al. ( 2004 ) , the first and most of import country for farther probe should include measuring the effectivity of these plans. However, this raises an of import inquiry: How should entrepreneurship instruction be assessed? One of the most common ways to measure an EEP is to assess persons ‘ purposes to get down a new concern. Intentionality is cardinal to the procedure of entrepreneurship ( Bird 1988 ; Krueger 1993 ) , and surveies show that entrepreneurial purpose is a strong forecas ter of entrepreneurial behaviour. However, the impact of EEPs on EI to put up a concern is at present ill understood and has remained comparatively unseasoned ( Athayde 2009 ; Souitaris et Al. 2007 ; Peterman and Kennedy 2003 ; von Graevenitz et Al. 2010 ) . Several bookmans ( for illustration, Fayolle et Al. 2006 ; Weber 2012 ) suggest that the TPB is appropriate for the rating of EEPs such as entrepreneurship classs. The chief intent of such an intercession is to convey about a alteration in pupils ‘ entrepreneurial attitudes and purposes, and the TPB promises to present a sound model for measuring this alteration consistently. The TPB has been through empirical observation used by some research workers to measure the impact of EEPs on the pupils ‘ EI, and its value has been successfully demonstrated ( Fayolle et al. 2006 ; Souitaris et Al. 2007 ) . As such, the TPB is considered to supply a utile model for both analysing how EEPs might act upon pupils with respect to their EI and, in peculiar, for specifying and mensurating relevant standards. Entrepreneurship Education Effects on Entrepreneurial Purposes Krueger and Carsrud ( 1993 ) were the first to use the TPB in the specific context of entrepreneurship instruction. They pointed out that an instruction plan can hold an impact on the ancestors of purpose identified by the TPB. Fayolle et Al. ( 2006 ) found that while entrepreneurship instruction has a strong and mensurable consequence on pupils ‘ EI, it has a positive, but non really important, impact on their PBC. Souitaris et Al. ( 2007 ) used the TPB in order to prove the impact of EEPs on the attitudes and purposes of scientific discipline and technology pupils. They found that EEPs significantly increased pupils ‘ EI and subjective norms. However, they did non happen a important relationship between EEPs and attitudes and PBC, whereas Peterman and Kennedy ( 2003 ) and Athayde ( 2009 ) found a positive consequence of EEPs on purposes and sensed feasibleness, or ATE, among high-school pupils. Walter and Dohse ( 2012 ) reported that EEPs were positively related merely to ATE, non to SN or PBC. Results sing entrepreneurship instruction enterprises are hence slightly inconclusive, and more elaborate research is needed to acquire a full apprehension of the relationship between entrepreneurship instruction and attitudes/intentions. Notably, in their recent meta-analysis Martin and his co-workers ( 2013 ) found overall positive effects of EEPs on cognition and accomplishment, perceptual experiences of entrepreneurship, and entrepreneurship results. Therefore we propose that: H4: Students who have followed an EEP will hold higher ( a ) SN, ( B ) Ate, ( degree Celsius ) PBC, and ( vitamin D ) EI after the plan than before the plan. H4e: Students whose SN, ATE, and PBC have increased will besides hold increased their EI. Entrepreneurship Education Effects on Opportunity Identification If enterprisers are to be successful in making and runing new ventures, they must non merely develop an EI but besides be successful at spoting chances that others ignore or fail to detect, and so work these chances in a timely and effectual mode ( Dutta, et Al. 2011 ) . Therefore, developing chance designation abilities is a cardinal component of the entrepreneurship procedure, and entrepreneurship instruction should heighten this competence ( Linan et al. 2011 ; Lumpkin e al. 2004 ) . Harmonizing to the entrepreneurship instruction literature, chance designation could and should be taught, and it should be a cardinal subject in plans that aim to develop future enterprisers ( Sacks and Gaglio 2002 ) . Along the same lines, DeTienne and Chandler ( 2004 ) province that the entrepreneurship schoolroom is an appropriate topographic point for furthering the accomplishments required to heighten chance designation competence. Despite a turning sum of literature on chance designation and it s importance in the entrepreneurship procedure, there is a famine of research sing the effects of instruction on pupils ‘ ability to place concern chances. The consequences of a survey by DeTienne and Chandler ( 2004 ) indicate that entrepreneurship instruction led to the designation of more chances and more advanced chances. Munoz et Al. ( 2011 ) besides reported that entrepreneurship instruction develops pupils ‘ chance designation capablenesss. Furthermore, entrepreneurship instruction can increase the entrepreneurial cognition of pupils ( Martin et al. 2013 ) and it has been indicated that there is a positive relationship between entrepreneurial cognition and designation of entrepreneurial chances ( Shepherd and DeTienne 2005 ) . Therefore, we propose that: H5: Students who have followed an EEP will be more likely to place chances for new concerns after the plan than before the plan.Elective versus Compulsory Entrepreneurship EducationAs already mentioned, empirical surveies have yielded assorted consequences about the effects of EEPs on entrepreneurship. Oosterbeek et Al. ( 2010 ) and von Graevenitz et Al. ( 2010 ) found that the EEPs had a negative impact on EI. Both surveies examined mandatory EEPs. Oosterbeek et Al. ( 2010 ) argued that the effects of EEPs may hold been negative because engagement in EEPs was compulsory. In this survey, we assess the effects of two types of EEPs ( voluntary, or elected, and mandatory EEPs ) on pupils ‘ EI. Compulsory plans are given to every pupil enrolled in a certain degree plan ; hence, they include both those interested and those uninterested in entrepreneurial activity and instruction. However, participants in elected EEPs have an involvement in entrepreneurship instruction, and seek out farther cognition and accomplishments in entrepreneurship. Furthermore, motivated pupils will more actively take part in larning activities than pupils forced to take the class. Therefore, we can anticipate that an elected EEP has a greater influence on participants, than does a compulsory one. H6: An elected EEP will hold a greater consequence on pupils ‘ ATE, SN, PBC, OIP, and EI, compared with a mandatory EEP. H3a EI=Entrepreneurial Intention ; ATE=Attitude toward Entrepreneurship ; SN=Subjective Norms ; PBC=Perceived Behavioral Control EEP=Entrepreneurship Education Programs ; OIP= Opportunity Identification Perception H5 H4a H2 H3b H4c H4bEEPsOIPH1b H1c H1aFigure 1: The proposed research theoretical accountPBCEIAteTinResearch MethodEntrepreneurship Education ProgramsOver the past decennaries, many developing states including Iran have faced assorted economic jobs, in peculiar the inordinate figure of university alumnuss unable to happen authorities or private sector work chances. Over the last decennary, Iran has expressed increasing involvement in assorted entrepreneurship Fieldss ( in higher instruction scenes, policy-making, and concern ) as a cardinal solution for the unemployment job and bettering the economic system. The authorities is passing more than of all time to advance and promote entrepreneurship and invention. Consequently, steps and mechanisms have been proposed to develop entrepreneurship in the public and private sectors every bit good as in universities. The first official measure was taken in 2000 with the constitution of a comprehensive plan for entrepreneurship development in universities, called KARAD, as port ion of the Third Economic and Social Development Program. The chief end of KARAD was to advance an entrepreneurial spirit and civilization in academic communities and familiarize pupils with entrepreneurship as a calling pick ; specific aspects aimed to promote and develop them on how to fix a concern program, and to get down and pull off a new concern. To accomplish this end, several plans and schemes were considered including set uping entrepreneurship centres and presenting entrepreneurship classs such as â€Å" Fundamentalss of Entrepreneurship † into undergraduate instruction ( Karimi et al. , 2010 ) . â€Å" Fundamentalss of Entrepreneurship † as a compulsory or elected class is taught to undergraduate pupils in their last two old ages of college in assorted faculties/departments. It aims to increase university alumnuss ‘ cognition about entrepreneurship, act uponing their entrepreneurial attitudes and purposes, and promote them to be occupation Godheads instead than occupation searchers. Harmonizing to by Linan ‘s ( 2004 ) EEP classification, these standards allow the class in which this survey ‘s study was conducted to be classified in the class of â€Å" Entrepreneurial Awareness Education. † Although the class description is about the same at every university, pedagogues might utilize assorted learning stuffs and methods for this class. The methods most frequently employed are talks, readings, category treatment, concern programs, instance surveies, and guest talkers.Participants and processsDuring the 2010-2011 academic twelvemonth, an ex-ante and ex-post study was used to mensurate the alteration in pupil EI and chance designation competency over about a 4-month period in â€Å" Fundamentalss of Entrepreneurship † classs at six Persian universities. Our research used a quantitative method, including a questionnaire that was handed out at the beginning of the first session ( t1 ) and at the terminal of the concluding session ( t2 ) of the classs. Undergraduate pupils who enrolled in the entrepreneurship classs at six Persian public universities served as the sample for the survey ( n=320 ) . The ground for including several different universities was the aim of covering a broad scope of different category features and of different rankings of Persian universities. As non all the pupils in the university were allowed to take entrepreneurship classs, respondents for our questionnaire were selected on a purposive footing. The pupils surveyed were told that the questionnaires were for research intents merely and that t heir replies would non impact their course of study in any manner ; engagement was ever presented as a voluntary pick. In the first study ( t1 ) , 275 pupils participated ( response rate of 86 per centum ) and in the 2nd study ( t2 ) , 240 pupils ( response rate of 75 per centum ) . We were able to fit the two questionnaires ( at t1 and at t2 ) for 205 pupils. These represent 64 per centum of entire registration in the entrepreneurship courses at the selected universities. The sample consisted of 86 male pupils ( 42 per centum ) and 119 female pupils ( 58 per centum ) , with ages runing from 19 to 31, with a mean of 22.08 old ages. There is a greater proportion of females in the sample because more females than males enroll in the grades where the informations were collected. There was no control group ; merely pupils take parting in the class filled out the two questionnaires. In general footings, the dislocation of the sample harmonizing to college major is: Agricultural Sciences ( 49.8 per centum ) , Engineering Sciences ( 21.5 per centum ) , Management and Business Science ( 21.5 per centum ) , and other big leagues ( Humanistic and Basic Sciences: 7.2 per centum ) .Measurement of VariablesAll concept steps were adopted from bing graduated tables. All points ( aside from demographic features ) were measured utilizing a seven-point Likert graduated table runing from †1 † , stand foring †strongly disagree † , to †7 † , stand foring †strongly agree † . These points and the beginnings from which the points were adopted are summarized in Table 1. Several control variables were used in the survey: age, gender ( coded as 1=male and 0= female ) , university ranking ( coded as 3=high ranking, 2=intermediate ranking and 1=low ranking ) , university ( categorical variable for the 6 selected universities ) , and academic major ( categorical variable for the 4 academic big leagues ) .Table 1Detailss, Reliability and Valid ity of the MeasuresConceptResearch mentionNo of ItemI ± Chromium AVE Pre Post Pre Post Pre Post Entrepreneurial Purposes Linan and Chen ( 2009 ) , for example, â€Å" I have really earnestly thought of get downing a house † 6 0.84 0.85 0.89 0.90 0.50 0.52 Attitude toward Entrepreneurship Linan and Chen ( 2009 ) , for example, â€Å" Bing an enterpriser implies more advantages than disadvantages to me † . 5 0.78 0.85 0.86 0.91 0.55 0.66 Subjective Norm Adopted from Kolvereid ( 1996b ) , which has been used in Kolvereid and Isakson ( 2006 ) ; Krueger et Al. ( 2000 ) and Souitaris et Al. ( 2007 ) . This graduated table included two separate inquiries: belief ( e.g. , â€Å" I believe that my closest household thinks that I should get down my ain concern † ) and motive to follow ( e.g. , â€Å" I care about my closest household ‘s sentiment with respect to me get downing my ain concern † ) . The belief points were recoded into a bipolar graduated table ( from -3 to +3 ) and multiplied with the several motivation-to-comply points. The subjective norm variable was calculated by adding the three consequences and spliting the entire mark by three. 6 0.82 0.91 0.90 0.95 0.58 0.74 Perceived behavioural control Linan and Chen ( 2009 ) ; e.g. , â€Å" Get downing a house and maintaining it feasible would be easy for me. † 6 0.88 0.88 0.93 0.93 0.60 0.61 Opportunity designation perceptual experience Selected from the literature on chance designation ( Hills 1995 ; Nicolaou et Al. 2009 ; Ozgen and Baron 2007 ; Singh et Al. 1999 ; Ucbasaran and Westhead 2003 ) , estimating both the self-perceived ability to acknowledge chances ( for illustration, â€Å" I am able to acknowledge new concern chances in the market † ) and alertness to chances when they exist ( â€Å" I have a particular watchfulness or sensitiveness toward concern chances in my environment † ) . 9 0.83 0.81 0.89 0.88 0.46 0.42Statistical AnalysisThe obtained informations were analyzed utilizing SPSS 18 and AMOS 18. As a first measure, an Exploratory Factor Analysis ( EFA ) was performed on the points. EFA helps explicate the variableness among discernible variables and therefore served to extinguish debatable points with important cross-loadings or lading to the incorrect factor ; points staying after this filtering exercising were selected to construct each of the concepts used in the structural equation mold in the 2nd measure. Structural Equation Modeling ( SEM ) was employed to specify the relationship between EI and its ancestors ( hypothesis 1 ) and to prove the relationships between PBC, ATE, OIP, and EI ( hypotheses 2 and 3 ) . Furthermore, the mated samples t-test was used to prove the impact of the plans on the pupils ‘ entrepreneurial attitudes, chance designation perceptual experience, and purposes, ( hypotheses 4 and 5 ) . Finally, the independent samples t-test was utilized to comp are the effects of elected and mandatory classs ( hypothesis 6 ) .ConsequencesStructural Equation ModelingThe Structural Equation Modeling ( SEM ) attack was used to formalize the research theoretical account and prove the effects in the hypotheses. Harmonizing to Hair et Al. ( 2006 ) , it is appropriate to follow a two-step attack in SEM: ( a ) the appraisal of the measuring theoretical account, ( B ) and the appraisal of the structural theoretical account. 1- The Assessment of the Measurement Model The first measure, affecting Confirmatory Factor Analysis ( CFA ) , was to prove the goodness-of-fit indices, and the dependability and cogency of the proposed measuring theoretical account. The measurement theoretical account includes 23 points depicting five latent concepts: Ate, SN, PBC, OIP, and EI. Goodness-of-fit indexs suggest a really good tantrum of the proposed theoretical account for the pre-test and post-test informations ( Table 2 ) . Therefore, on the footing of the consequences obtained, the hypothesized theoretical account of five concepts is a suited measuring theoretical account for this survey.Table 2: Summary of Goodness-of-Fit Indices for the Measurement Models:Pre-Test Fit, Post-Test Fit, and Suggested ValuessFit indices X2 Phosphorus X2/df GFI CFI TLI IFI RMSEA Pre-test tantrum 284.432 0.001 1.323 0.893 0.968 0.962 0.968 0.040 Post-test tantrum 278.022 0.003 1.287 0.898 0.976 0.972 0.977 0.038 Suggested value & gt ; 0.05 & lt ; 3 & gt ; 0.80 & gt ; 0.90 & gt ; 0.90 & gt ; 0.90 & lt ; 0.07 The convergent and discriminant cogencies of the concepts can be assessed by mentioning to the measuring theoretical account. Harmonizing to Fornell and Larcker ( 1981 ) , convergent cogency is evaluated for the measuring theoretical account based on three standards: ( 1 ) factor burdens ; ( 2 ) the scale complex or concept dependability ( CR ) ; and ( 3 ) the mean discrepancy extracted ( AVE ) . The findings showed that all points ‘ critical ratio values exceed 6.117 ( P & lt ; 0.01 ) and all burdens are more than 0.5. Furthermore, all concepts had a CR value, runing from 0.86 to 0.95, higher than the recommended degree of 0.70. With regard to the AVE estimation, the consequences revealed that the AVE estimation for all concepts is above or shut to the recommended threshold of 0.50 ( Table 1 ) . Discriminant cogency was assessed by comparing the square root of the AVE for a given concept with the correlativities between that concept and all other concepts. The square roots of the AVE of each concept, listed on the diagonal of Table 3, all exceed the correlativity shared between the concept and other concepts in the theoretical account, bespeaking equal discriminant cogency between each concept. 2-The Assessment of the Structural Model With the concept cogency and dependability steps established, all the concepts were used as input to organize a structural theoretical account stand foring the hypothesized theoretical account depicted in Fig. 1. As shown in Figure 2, the overall goodness-of-fit statistics show that the structural theoretical account fits the pretest and post-test informations good. Having assessed the tantrum indices for the measuring theoretical accounts and structural theoretical accounts, the estimated coefficients of the causal relationships between concepts were examined. Table 4 shows the coefficient of each hypothesized way and its corresponding critical ratio ( CR ; known as the t-value ) . It can be seen from this tabular array that the prognostic positive consequence of SN on EI is supported ( pre-test: I?=.22, CR=3.299, P & lt ; 0.001 ; post-test: I?=.20, CR=3.056, P & lt ; 0.01 ) , an consequence which corresponds to H1a. H1b is besides supported: that ATE has a positive consequence on E I ( pre-test: I?=.28, CR=3.969, P & lt ; .001 ; post-test: I?=.30, CR=4.078, P & lt ; 0.001 ) . As the PBC besides has a important consequence on EI ( pre-test: I?=.45, CR=5.684, P & lt ; 0.001 ; post-test: I?=0.47, CR=5.212, P & lt ; 0.001 ) , H1c is supported. The consequences besides show that OIP positively influence EI ( pre-test: I? =0.22, CR=3.169, P & lt ; 0.01 ; post-test: I? =0.14, CR=1.970, P & lt ; 0.05 ) , back uping H2. H3a and H3b presume that ATE and PBC would act upon OIP. As hypothesized, the estimation of the paths coefficients of ATE ( pre-test: I? =0.20, CR=2.261, P & lt ; 0.05 ; post-test: I?=0.21, CR=2.414, P & lt ; 0.05 ) and PBC ( pre-test: I?=0.31, CR=3.636, P & lt ; 0.001 ; post-test: I? =0.34, CR=3.481, P & lt ; 0.001 ) on OIP were positive and statistically important, which provided support for H3a and H3b. Overall, the TPB theoretical account explained severally 60 and 63 per centum of the discrepancy in the EI in the pre-test and post-test samples ( R2 pretest=0.60 ; R2post-test= 0.63 ) . To prove the relationships between the control variables and the alteration in ATE, SN, PBC, EI and OIP, a correlativity and a general additive theoretical account ( GLM ) process were employed. The consequences of correlativity indicated that age, gender, and university ranking did non hold important correlativities with the difference values of ATE, SN, PBC, EI and OIP ( Table 3 ) . The GLM consequences besides showed no important differences in ATE, SN, PBC, EI and OIP, commanding for the categorical variables ( university and academic major ) , proposing that the findings of this survey were non affected by these control variables. In order to prove hypothesis 4e, we employed a correlativity analysis, as summarized in Table 3. As expected, a alteration in SN, ATE, PBC, and OIP was significantly related to an increased purpose to get down one ‘s ain concern. Therefore, hypothesis 5e was accepted.Table 4: Consequences of the structural eq uation moldHypothesiss TestedEstimate( I? value )S.E.aC.R.b( t-value )PhosphorusModel at time1H1a: Subjective normi?Entrepreneurial Purpose 0.22 0.014 3.299 0.000** H1b: Attitude towards entrepreneurshipi?Entrepreneurial Purpose 0.28 0.191 3.969 0.000** H1c: Sensed behavioural controli?Entrepreneurial Purpose 0.45 0.071 5.684 0.000** H2: Opportunity Designationi?Entrepreneurial Purpose 0.22 0.079 3.196 0.001** H3a: Attitude towards entrepreneurshipi?Opportunity Identification 0.20 0.186 2.261 0.024* H3b: Sensed behavioural controli?Opportunity Identification 0.31 0.066 3.636 0.000**Model at time2H1a: Subjective normi?Entrepreneurial Purpose 0.20 0.012 3.056 0.002** H1b: Attitude towards entrepreneurshipi?Entrepreneurial Purpose 0.30 0.084 4.078 0.000** H1c: Sensed behavioural controli?Entrepreneurial Purpose 0.47 0.096 5.212 0.000** H2: Opportunity Designationi?Entrepreneurial Purpose 0.14 0.097 1.970 0.049* H3a: Attitude towards entrepreneurshipi?Opportunity Identification 0.22 0.075 2.414 0.016* H3b: Sensed behavioural controli?Opportunity Identification 0.34 0.074 3.481 0.000** a S.E. is an estimation of the standard mistake of the covariance. B C.R. is the critical ratio obtained by spliting the covariance estimation by its standard mistake. **P & lt ; 0.01, *P & lt ; 0.05 R2=0.18/0.24 R2=0.60 /0.63 H3a=0.20/0.22 Pretest/Post-test ; EI=Entrepreneurial Intention ; ATE=Attitude towards Entrepreneurship ; SN=Subjective Norms ; PBC=Perceived Behavioral Control ; EEP=Entrepreneurship Education Programs ; OIP= Opportunity Identification Perception H5 H4a H2=0.22/0.14 H3b=0.31/0.34 H4c H4bEEPsOIPH1c=0.45/0.47 H1b=0.28/0.30 H1a=0.22/0.20 Goodness-of-fit indices ( Pretest ) : I†¡2=284.862 ; x2/df=1.319 ; GFI=0.893 ; TLI=0.963 ; CFI=0.968 ; IFI=0.969 ; RMSEA=0.040 Goodness-of-fit indices ( Post-test ) : I†¡2=278.125 ; x2/df=1.282 ; GFI=0.897 ; TLI=0.973 ; CFI=0.977 ; IFI=0.977 ; RMSEA=0.037Figure 2: The proposed research theoretical accountPBCEIAteTinImpact of EEPs on StudentsIn order to measure the impacts of the entrepreneurship courses on the pupils ‘ entrepreneurial attitudes, purposes and chance designation perceptual experience, we conducted the mated samples t-test. Table 5 summarizes the consequences of this trial. The consequences showed a positive and important difference in the pre-test ( M=2.25 ) and post-test value ( M=4.08 ) of SN ( t=3.28, p=0.001 & lt ; 0.01 ) . The important difference between the pre-test ( M=4.35 ) and post-test informations ( M=4.68 ) was besides apparent for PBC ( t=2.92, p=0.004 & lt ; 0.01 ) . However, the average mark of ATE in the pre-test sample ( M=5.13 ) was non significantly different from the mean mark in the post-test sample ( M=5.22 ) ( t=0.904, p=0.367 & gt ; 0.05 ) . In add-on, for OIP, the mean mark in the pre-test sample ( M=4.31 ) was non significantly different from that in the post-test sample ( M=4.38 ) . The consequences besides revealed that the post-test value of EI ( M=5.06 ) was increased compared to the pre-test value ( M=4.851 ) , though this addition was non really important ( t=1.83, p=0.068 & gt ; 0.05 ) . The GLM process of ANOVA besides indicated important differences between the pre- and post-test values for SN ( F=10.77, p=0.001 ) and PBC ( F=8.51, p=0.004 ) , but non for EI, ATE, and OIP. The consequences hence demonstrate that there are positive and important differences in pre- and post-test values of SN and PBC, corroborating H4a and H4c ; nevertheless, there are non important differences in pre- and post-test values of ATE, OIP and EI, rejecting H4b, H4d, and H5.Table 5: Consequences of mated t-test for the plan impacts ( N = 205 )ScalePre-testPost-testDifferenceMeterSouth dakotaMeterSouth dakotaT ( 204 )PEI4.85 1.43 5.06 1.32 1.83 0.068Tin2.25 5.67 4.08 7.07 3.28 0.001*Ate5.13 0.95 5.22 1.04 0.90 0.367PBC4.35 1.32 4.68 1.28 2.92 0.004*OIP4.31 1.15 4.38 0.97 0.75 0.453 *P & lt ; 0.01 ; EI=Entrepreneurial Intention ; ATE=Attitude towards Entrepreneurship ; SN=Subjective Norms ; PBC=Perceived Behavioral Control ; OIP= Opportunity Identification PerceptionDifferences in EEP Impacts in relation to the Selection ModeIn order to analyze whether attitudes, purpose, and chance designation alteration are every bit likely for the two types of EEPs ( elected versus compulsory ) , we compared the effects of these different plans by utilizing the independent samples t-test. For each pupil, a addition mark was calculated for each of the five graduated tables, which consisted of the pupil ‘s mark on the graduated table in the post-test study minus his/her mark on the same graduated table in the pre-test study. As can be seen in Table 6, in the pre-test sample, the pupils in elected classs exhibited higher tonss on all five graduated tables compared to the pupils in compulsory classs, but none of these differences is statistically important. In the post-test sample, the two groups differed significantly in their EI, such that the pupils in the elected classs have greater EI than the pupils in the compulsory classs. The elected classs had a significantly greater positive impact on the pupils ‘ EI, as the addition in EI was significantly higher for the pupils in the elective classs than for the pupils in the compulsory classs. The consequences of the mated samples t-test ( Table 7 ) besides showed important differences in pre- and post-values of EI, SN, and PBC for the elected classs, but for the compulsory courses they showed important differences merely in pre- and post-values of SN and PBC.Table 7: Consequences of Paired t-test for the Impacts of Elective and Compulsory ProgramsCompulsory ( N=127 )Elective ( N=78 )ScalePre-testPost-testDifferencePre-testPost-testDifferenceMeterSouth dakotaMeterSouth dakotaTPMeterSouth dakotaMeterSouth dakotaTPEI4.80 1.39 4.84 1.33 0.21 0.833 4.93 1.50 5.44 1.22 2.80 0.006**Tin2.19 5.78 3.65 7.06 2.00 .047* 2.35 5.53 4.77 7.08 2.83 0.006**Ate5.07 0.96 5.16 1.04 0.76 0.450 5.24 0.93 5.31 1.01 0.49 0.622PBC4.24 1.27 4.55 1.28 2.10 0.037* 4.52 1.39 4.89 1.25 2.06 0.043*OIP4.30 1.16 4.32 0.99 0.14 0.892 4.33 1.15 4.49 0.93 1.05 0.298 **P & lt ; 0.01, *P & lt ; 0.05 ; EI=Entrepreneurial Intention ; ATE=Attitude ; SN=Subjective Norms ; PBC=Perceived Behavioral Control ; OIP= Opportunity Identification PerceptionTable 6Differences in the EEP impacts harmonizing to choice manner ( Compulsory vs. Elective )Scale Pre-test Post-test Addition Compulsory ( N=127 ) Elective ( N=78 ) Difference Compulsory ( N=127 ) Elective ( N=78 ) Difference Compulsory ( N=127 ) Elective ( N=78 ) Difference Meter South dakota Meter South dakota T ( 203 ) Phosphorus Meter South dakota Meter South dakota T ( 203 ) Phosphorus Meter South dakota Meter South dakota T ( 203 ) Phosphorus EI 4.80 1.39 4.93 1.50 -0.59 0.550 4.84 1.33 5.44 1.22 -3.23 0.001* 0.03 1.67 0.51 1.59 -2.01 0.046* Tin 2.19 5.77 2.35 5.53 -0.19 0.844 3.65 4.06 4.77 7.08 -1.10 0.272 1.46 8.21 2.42 7.54 -0.84 0.403 Ate 5.07 0.96 5.24 0.93 -1.25 0.212 5.16 1.04 5.31 1.04 -1.05 0.297 0.09 1.32 0.07 1.32 0.08 0.938 PBC 4.24 1.27 4.52 1.39 -1.52 0.131 4.55 1.28 4.89 1.25 -1.84 0.068 0.32 1.70 0.37 1.57 -0.20 0.839 OIP 4.30 1.16 4.33 1.15 -0.18 0.861 4.32 0.99 4.49 0.93 -1.28 0.203 0.02 1.41 0.17 1.40 -0.74 0.462 **P & lt ; 0.01, *P & lt ; 0.05 ; EI=Entrepreneurial Intention ; ATE=Attitude towards Entrepreneurship ; SN=Subjective Norms ; PBC=Perceived Behavioral Control ; OIP= Opportunity Identification PerceptionTable 3The Correlation Matrix and Discriminant ValidityVariable Mean South dakota 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 1 EI ( t1 ) 4.85 1.43( .71 )2 ATE ( t1 ) 5.13 .953 .33**( .74 )3 SN ( t1 ) 2.25 5.67 .36** .11( .76 )4 PBC ( t1 ) 4.35 1.32 .60** .21** .24**( .77 )5 OIP ( t1 ) 4.31 1.15 .43** .25** .15* .32**( .69 )6 EI ( t2 ) 5.06 1.31 .47** .13 .25** .31** .28**( .72 )7 ATE ( t2 ) 5.22 1.04 .25** .32** .16* .17* .21* .57**( .81 )8 SN ( t2 ) 4.07 7.07 .24** .13 .34** .17* .18* .43** .30**( .86 )9 PBC ( t2 ) 4.68 1.27 .38** .12 .09 .40** .21* .67** .47** .42**( .78 )10 OIP ( t2 ) 4.38 .954 .29** .08 .12 .23** .35** .42** .34** .23** .41**( .65 )11 EI ( t2-t1 ) .213 1.66 -.57** -.21* -.13 -.32** -.18* .46** .28** .16* .24** .10 12 ATE ( t2-t1 ) .083 1.31 -.05 -.54** .06 -.02 -.02 .40** .64** .16* .32** .24** .42** 13 SN ( t2-t1 ) 1.82 7.86 -.04 .05 -.44** -.02 .06 .22** .16* .69** .33** .13 .25** .10 14 PBC ( t2-t1 ) .337 1.65 -.22** -.09 -.14* -.57** -.12 .32** .26** .22** .53** .16* .52** .35** .32** 15 OIP ( t2-t1 ) .074 1.41 -.18* -.18 -.05 -.12 -.66** .07 .07 .01 13 .47** .25** .21** .04 .23** 16 Age 22.08 1.72 .15* .11 .02 .07 .01 .08 -.03 .05 .06 -.02 -.07 -.10 .03 -.02 -.03 17 Gender .42 .49 .06 -.22** -.07 .08 .04 -.09 -.08 -.04 -.01 .13 -.12 .10 .02 -.07 .06 .05 18 Choice .37 .46 .04 .09 .02 .11 .02 .22** .07 .08 .13 .09 .14* -.02 .07 .02 .05 -..30** -.20* 19 Ranking 2.14 .92 -.09 -.03 -.01 -.06 -.04 .15* .03 .11 .24* .17* .10 .04 .11 .10 .12 -.22** -.06 .22** Note: n=205 ; Two-tailed trials of significance were used, **P & lt ; 0.01, *P & lt ; 0.05 ; EI= Entrepreneurial Intention, SN= Subjective Norms, ATE= Attitude toward Entrepreneurship, PBC= Perceived Behavioral Control, OIP= Opportunity Identification Perception The square roots of AVE estimations are in bold on the diagonalDiscussionThe intent of this survey was to measure the impact of entrepreneurship instruction plans on pupils ‘ entrepreneurial purpose, pulling on the theory of planned behaviour. Furthermore, the proposed theoretical account incorporates the perceptual experience of chance designation into the TPB. To turn to this intent, we employed an ex-ante and ex-post study, with 205 participants in elected and mandatory EEPs at six Persian universities. The findings were in line with earlier surveies on the effects of EEPs, but however besides present some differences. We found verification for the impact of ( both types of ) EEPs on SN ( Souitaris et al. 2007 ; Weber 2012 ) . For both voluntary and mandatory EEPs, the post-program average value of PBC was increased in relation to the pre-program value ( Peterman & A ; Kennedy 2003 ; Weber 2012 ) , something that Souitaris and co-workers ( 2007 ) were non able to corroborate. However, this survey did non supply grounds that EEPs have a important consequence on pupils ‘ EI in the sample as a whole. This conflicts with the thought that take parting in EEPs Fosters persons ‘ purposes to get down a new concern ( Souitaris et al. 2007 ) . Notably, the comparing of elected and mandatory EEPs indicated that purpose alteration is non every bit distributed across these plans. The elected EEPs had a significantly greater positive impact on pupils ‘ entrepreneurial purpose. F urthermore, this survey could non happen a important consequence of either elected or mandatory EEPs on ATE: the plans failed in developing pupils ‘ Ate. This determination is in line with the consequences of Souitaris et Al. ( 2007 ) and Weber ( 2012 ) , but it is non consistent with the findings of Peterman and Kennedy ( 2003 ) . Contrary to our outlook, neither type of EEP led to a important addition in OIP, which contradicts the consequences of DeTienne and Chandler ( 2004 ) . The important addition in the average value of SN may reflect the accent of EEPs on teamwork and on supplying chances for pupils to construct a web with entrepreneurial-minded friends and equals, and with enterprisers. A possible account for the addition in PBC could be related to mastery experience and vicarious experience ( function mold ) , which might be gained by the pupils during the plans. Most EEPs attempt to stress the â€Å" learning-by-doing † constituent ( such as composing a concern program and field work ) and to expose the pupils to the existent universe. In add-on, the instructors tell success narratives about enterprisers or invite invitee enterprisers as talkers who can function as successful function theoretical accounts for pupils. The ground for the deficiency of a important consequence of EEPs on ATE is non to the full clear, and this warrants future research. A few possibilities are explored here. The first plausible account is that the pupils had comparatively high tonss for this variable at the beginning of the plan, so there was non much room left for bettering their attitudes. It should be noted that little differences in the mean do non connote that there is no alteration at all in these variables. Another account could be related to the plan design. EEPs may hold non been designed sufficiently good with respect to persuasion and attitude alteration. The effects of mandatory EEPs on EI may hold been undistinguished because engagement was mandatory, as the comparing analysis showed. A 2nd possibility is that pupils may hold gained more realistic information and perspectives sing both themselves and entrepreneurship and being an enterpriser and, in light with this, did non desire to go enterprisers after the terminal of the plan. In this sense, we can non state that the plans did non affect pupils ‘ EI ; the plans may hold enhanced the consciousness of entrepreneurship among these pupils and led them to measure their hereafter as enterprisers. A similar account was provided by Oosterbeek et Al. ( 2010 ) , who argue that the ground may hold been that some participants had lost their inordinate optimism about entrepreneurship and rejected the thought of going an enterpriser after the plan had finished. von Graevenitz et Al. ( 2010 ) besides argue that EEPs provide persons with signals about their entrepreneurial ability and apt itude. As a consequence, some pupils may go cognizant that they are non good suited for entrepreneurship. With regard to chance designation, one account for this consequence could be related to the fact that despite the accent of EEPs on chance designation, most instructors did non pay the necessary attending to furthering this competence in their categories. The consequences of interviews with some pupils and instructors after the post-test measuring indicated that this competence was frequently ignored or received less accent during the classs. Neck and Greene ( 2011 ) point out that the bulk of entrepreneurship classs are focused on the development of chances and presume that the chance has already been identified. Where this is the instance, really small clip and attending is given to creativeness, the thought coevals procedure, and how to place new concern chances.DeductionsTheoretical DeductionsThis survey has several theoretical deductions. It provides farther back uping grounds for the application of the theory of planned behaviour in foretelling and understanding entrepreneurial purpose in non-Western states such as Iran. Furthermore, this survey contributes to the TPB by analyzing the consequence of entrepreneurship instruction as an exogenic influence on EI and its ancestors, and it shows that the TPB can supply a utile model to measure the effectivity of EEPs. In add-on, this survey develops and extends the TPB theoretical account by integrating the OIP as a proximal cause of EI, and it examines the relationship between this variable and EI and its ancestors.Practical DeductionsIn footings of pattern, the survey provides valuable information and penetration for those who formulate, deliver and measure educational plans aimed at increasing the EI of pupils. The findings indicate that PBC is the strongest forecaster of EI and, as this survey confirmed, PBC can be fostered through EEPs. Therefore, pedagogues should concentrate more on the usage of appropriate learning methods in order to heighten pupils ‘ PBC more efficaciously. Harmonizing to Bandur a ( 1997 ) , an person ‘s sense of self-efficacy can be built and strengthened in four ways: command experience or repeated public presentation achievements ; vicarious experience or mold ; societal persuasion ; and judgements of one ‘s ain physiological provinces, such as rousing and anxiousness. Entrepreneurship instruction can play a important function in developing pupils ‘ entrepreneurial self-efficacy in these ways by using the educational activities and learning methods below ( Segal et al. 2007 ) . Our findings strongly suggest that engagement in both elected and mandatory EEPs can positively act upon pupils ‘ PBC or self-efficacy, corroborating that universities can determine and further entrepreneurial self-efficacy through EEPs. Educational activities supplying â€Å" existent universe † experience or â€Å" practical world † experiences in the schoolroom, including the usage of role-playing, instance methods, and concern simulations, facilitate the development of decision-making accomplishments and beef up entrepreneurial assurance through command experiences or repeated public presentation achievements. Vicarious acquisition can be increased through educational activities such as successful enterprisers as invitee talkers, picture profiles of well-known enterprisers, instance surveies, pupil internships, and engagement in concern program competitions. Encouraging remarks, positive feedback, and congratulations from – and persuasive treatments with- instructors and professionals in educational plans can increase self-efficacy through societal persuasion. These activities can besides cut down emphasis degrees and anxiousness. In peculiar, the findings suggest that universities can develop pupils ‘ EI through elected instead than mandatory EEPs. Therefore, pedagogues should distinguish between compulsory classs offered to all pupils and classs offered as electives for pupils who are interested in entrepreneurship. Harmonizing to von Graevenitz et Al. ( 2010 ) and Oosterbeek et Al. ( 2010 ) , the primary purpose for compulsory plans, with a mix of participants interested in entrepreneurship and participants who are uninterested, is a screening consequence: pupils go toing these plans become informed approximately entrepreneurship as an alternate calling pick and addition more realistic positions, sing both themselves and what it takes to be an enterpriser. Therefore, after finishing EEPs, some pupils will larn that they are good suited for entrepreneurship and be strengthened in their determination to go enterprisers, while others will larn that they are non. In elected classs, on the other manus, sel f-selection will take to a higher degree of entrepreneurial purpose and increase the likeliness of participants going enterprisers. The findings besides showed that SN influences EI and we can better SN through EEPs. Some old surveies ( for illustration, Linan and Chen 2009 ) found that SN besides has a relevant consequence on EI through ATE and PBC. In peculiar, in a collectivized civilization such as Iran where household life and relationships with close friends and relations are of import ( Javidan and Dastmalchian 2003 ; Karimi et Al. 2013 ) , SN appears to play a important function. Therefore, it is suggested that learning methods and contents specifically designed to better SN should be included in EEPs. SN can be improved by agencies of teamwork and by supplying chances for pupils to construct a web with entrepreneurial-minded friends and equals, and with function theoretical accounts and enterprisers ( Mueller 2011 ; Souitaris et Al. 2007 ; Weber 2012 ) . It was concluded that EEPs did non act upon ATE because the average mark of this variable was high at the beginning of EEPs. Therefore, we can propose t hat if an EEP has attendants who are already extremely motivated about entrepreneurship and have high attitudes and EI, the purpose of such a plan should be â€Å" Education for Start-Up † instead than â€Å" Entrepreneurial Awareness Education † ( harmonizing to the categorization by Linan 2004 ) . As discussed earlier, the aim of the latter plan is to supply information for pupils about entrepreneurship so that they consider entrepreneurship as a possible and alternate pick of calling. The former plan purposes at the readying of persons for running conventional little concerns and focal points on the practical facets related to the creative activity of a new concern, such as how to obtain funding, cubic decimeter

Patient Recording System Essay

The system supplies future data requirements of the Fire Service Emergency Cover (FSEC) project, Fire Control, fundamental research and development. Fire and Rescue Services (FRSs) will also be able to use this better quality data for their own purposes. The IRS will provide FRSs with a fully electronic data capture system for all incidents attended. All UK fire services will be using this system by 1 April 2009. Creation of a general-purpose medical record is one of the more difficult problems in database design. In the USA, most medical institutions have much more electronic information on a patient’s financial and insurance history than on the patient’s medical record. Financial information, like orthodox accounting information, is far easier to computerize and maintain, because the information is fairly standardized. Clinical information, by contrast, is extremely diverse. Signal and image data—X-Rays, ECGs, —requires much storage space, and is more challenging to manage. Mainstream relational database engines developed the ability to handle image data less than a decade ago, and the mainframe-style engines that run many medical database systems have lagged technologically. One well-known system has been written in assembly language for an obsolescent class of mainframes that IBM sells only to hospitals that have elected to purchase this system. CPRSs are designed to review clinical information that has been gathered through a variety of mechanisms, and to capture new information. From the perspective of review, which implies retrieval of captured data, CPRSs can retrieve data in two ways. They can show data on a single patient (specified through a patient ID) or they can be used to identify a set of patients (not known in advance) who happen to match particular demographic, diagnostic or clinical parameters. That is, retrieval can either be patient-centric or parameter-centric. Patient-centric retrieval is important for real time clinical decision support. â€Å"Real time† means that the response should be obtained within seconds (or a few minutes at the most), because the availability of current information may mean the difference between life and death. Parameter-centric retrieval, by contrast, involves processing large volumes of data: response time is not particularly critical, however, because the results are us ed for purposes like long-term planning or for research, as in retrospective studies. In general, on a single machine, it is possible to create a database design that performs either patient-centric retrieval or parameter-centric retrieval, but not both. The challenges are partly logistic and partly architectural. From the logistic viewpoint, in a system meant for real-time patient query, a giant parameter-centric query that processed half the records in the database would not be desirable because it would steal machine cycles from critical patient-centric queries. Many database operations, both business and medical, therefore periodically copy data from a â€Å"transaction† (patient-centric) database, which captures primary data, into a parameter-centric â€Å"query† database on a separate machine in order to get the best of both worlds. Some commercial patient record systems, such as the 3M Clinical Data Repository (CDR)[1] are composed of two subsystems, one that is transaction-oriented and one that is query-oriented. Patient-centric query is considered more critical for day-to-day operation, especially in smaller or non-research-oriented institutions. Many vendors therefore offer parameter-centric query facilities as an additional package separate from their base CPRS offering. We now discuss the architectural challenges, and consider why creating an institution-wide patient database poses significantly greater hurdles than creating one for a single department. During a routine check-up, a clinician goes through a standard checklist in terms of history, physical examination and laboratory investigations. When a patient has one or more symptoms suggesting illness, however, a whole series of questions are asked, and investigations performed (by a specialist if necessary), which would not be asked/performed if the patient did not have these symptoms. These are based on the suspected (or apparent) diagnosis/-es. Proformas (protocols) have been devised that simplify the patient’s workup for a general examination as well as many disease categories. The clinical parameters recorded in a given protocol have been worked out by experience over years or decades, though the types of questions asked, and the order in which they are asked, varies with the institution (or vendor package, if data capture is electronically assisted). The level of detail is often left to individual discretion: clinicians with a research interest in a particular condition will record more detail for that condition than clinicians who do not. A certain minimum set of facts must be gathered for a given condition, however, irrespective of personal or institutional preferences. The objective of a protocol is to maximize the likelihood of detection and recording of all significant findings in the limited time available. One records both positive findings as well as significant negatives (e.g., no history of alcoholism in a patient with cirrhosis). New protocols are continually evolving for emergent disease complexes such as AIDS. While protocols are typically printed out (both for the benefit of possibly inexperienced residents, and to form part of the permanent paper record), experienced clinicians often have them committed to memory. However, the difference between an average clinician and a superb one is that the latter knows when to depart from the protocol: if departure never occurred, new syndromes or disease complexes would never be discovered. In any case, the protocol is the starting point when we consider how to store information in a CPRS. This system, however, focuses on the processes by which data is stored and retrieved, rather than the ancillary functions provided by the system. The obvious approach for storing clinical data is to record each type of finding in a separate column in a table. In the simplest example of this, the so-called â€Å"flat-file† design, there is only a single value per parameter for a given patient encounter. Systems that capture standardised data related to a particular specialty (e.g., an obstetric examination, or a colonoscopy) often do this. This approach is simple for non-computer-experts to understand, and also easiest to analyse by statistics programs (which typically require flat files as input). A system that incorporates problem-specific clinical guidelines is easiest to implement with flat files, as the software engineering for data management is relatively minimal. In certain cases, an entire class of related parameters is placed in a group of columns in a separate table, with multiple sets of values. For example, laboratory information systems, which support labs that perform hundreds of kinds of tests, do not use one column for every test that is offered. Instead, for a given patient at a given instant in time, they store pairs of values consisting of a lab test ID and the value of the result for that test. Similarly for pharmacy orders, the values consist of a drug/medication ID, the preparation strength, the route, the frequency of administration, and so on. When one is likely to encounter repeated sets of values, one must generally use a more sophisticated approach to managing data, such as a relational database management system (RDBMS). Simple spreadsheet programs, by contrast, can manage flat files, though RDBMSs are also more than adequate for that purpose. The one-column-per-parameter approach, unfortunately, does not scale up when considering an institutional database that must manage data across dozens of departments, each with numerous protocols. (By contrast, the groups-of-columns approach scales well, as we shall discuss later.) The reasons for this are discussed below. One obvious problem is the sheer number of tables that must be managed. A given patient may, over time, have any combination of ailments that span specialities: cross-departmental referrals are common even for inpatient admission episodes. In most Western European countries where national-level medical records on patients go back over several decades, using such a database to answer the question, â€Å"tell me everything that has happened to this patient in forward/reverse chronological order† involves searching hundreds of protocol-specific tables, even though most patients may not have had more than a few ailments. Some clinical parameters (e.g., serum enzymes and electrolytes) are relevant to multiple specialities, and, with the one-protocol-per-table approach, they tend to be recorded redundantly in multiple tables. This violates a cardinal rule of database design: a single type of fact should be stored in a single place. If the same fact is stored in multiple places, cross-protocol analysis becomes needlessly difficult because all tables where that fact is recorded must be first tracked down. The number of tables keeps growing as new protocols are devised for emergent conditions, and the table structures must be altered if a protocol is modified in the light of medical advances. In a practical application, it is not enough merely to modify or add a table: one must alter the user interface to the tables– that is, the data-entry/browsing screens that present the protocol data. While some system maintenance is always necessary, endless redesign to keep pace with medical advances is tedious and undesirable. A simple alternative to creating hundreds of tables suggests itself. One might attempt to combine all facts applicable to a patient into a single row. Unfortunately, across all medical specialities, the number of possible types of facts runs into the hundreds of thousands. Today’s database engines permit a maximum of 256 to 1024 columns per table, and one would require hundreds of tables to allow for every possible type of fact. Further, medical data is time-stamped, i.e., the start time (and, in some cases, the end time) of patient events is important to record for the purposes of both diagnosis and management. Several facts about a patient may have a common time-stamp, e.g., serum chemistry or haematology panels, where several tests are done at a time by automated equipment, all results being stamped with the time when the patient’s blood was drawn. Even if databases did allow a potentially infinite number of columns, there would be considerable wastage of disk space, because the vast majority of columns would be inapplicable (null) for a single patient event. (Even null values use up a modest amount of space per null fact.) Some columns would be inapplicable to particular types of patients–e.g., gyn/obs facts would not apply to males. The challenges to representing institutional patient data arise from the fact that clinical data is both highly heterogeneous as well as sparse. The design solution that deals with these problems is called the entity-attribute-value (EAV) model. In this design, the parameters (attribute is a synonym of parameter) are treated as data recorded in an attribute definitions table, so that addition of new types of facts does not require database restructuring by addition of columns. Instead, more rows are added to this table. The patient data table (the EAV table) records an entity (a combination of the patient ID, clinical event, and one or more date/time stamps recording when the events recorded actually occurred), the attribute/parameter, and the associated value of that attribute. Each row of such a table stores a single fact about a patient at a particular instant in time. For example, a patient’s laboratory value may be stored as: (, 12/2/96>, serum_potassium, 4.1). Only positive or significant negative findings are recorded; nulls are not stored. Therefore, despite the extra space taken up by repetition of the entity and attribute columns for every row, the space is taken up is actually less than with a â€Å"conventional† design. Attribute-value pairs themselves are used in non-medical areas to manage extremely heterogeneous data, e.g., in Web â€Å"cookies† (text files written by a Web server to a user’s local machine when the site is being browsed), and the Microsoft Windows registries. The first major use of EAV for clinical data was in the pioneering HELP system built at LDS Hospital in Utah starting from the late 70s.[6],[7],[8] HELP originally stored all data – characters, numbers and dates– as ASCII text in a pre-relational database (ASCII, for American Standard Code for Information Interchange, is the code used by computer hardware almost universally to represent characters. The range of 256 characters is adequate to represent the character set of most European languages, but not ideographic languages such as Mandarin Chinese.) The modern version of HELP, as well as the 3M CDR, which is a commercialisation of HELP, uses a relational engine. A team at Columbia University was the first to enhance EAV design to use relational database technology. The Columbia-Presbyterian CDR,[9],[10] also separated numbers from text in separate columns. The advantage of storing numeric data as numbers instead of ASCII is that one can create useful indexes on these numbers. (Indexes are a feature of database technology that allow fast search for particular values in a table, e.g., laboratory parameters within or beyond a particular range.). When numbers are stored as ASCII text, an index on such data is useless: the text â€Å"12.5† is greater than â€Å"11000†, because it comes later in alphabetical order.) Some EAV databases therefore segregate data by data type. That is, there are separate EAV tables for short text, long text (e.g., discharge summaries), numbers, dates, and binary data (signal and image data). For every parameter, the system records its data type so that one knows where it is stored. ACT/DB,[11],[12] a sys tem for management of clinical trials data (which shares many features with CDRs) created at Yale University by a team led by this author, uses this approach. From the conceptual viewpoint (i.e., ignoring data type issues), one may therefore think of a single giant EAV table for patient data, containing one row per fact for a patient at a particular date and time. To answer the question â€Å"tell me everything that has happened to patient X†, one simply gathers all rows for this patient ID (this is a fast operation because the patient ID column is indexed), sorts them by the date/time column, and then presents this information after â€Å"joining† to the Attribute definitions table. The last operation ensures that attributes are presented to the user in ordinary language – e.g., â€Å"haemoglobin,† instead of as cryptic numerical IDs. One should mention that EAV database design has been employed primarily in medical databases because of the sheer heterogeneity of patient data. One hardly ever encounters it in â€Å"business† databases, though these will often use a restricted form of EAV termed â€Å"row modelling.† Examples of row modelling are the tables of laboratory test result and pharmacy orders, discussed earlier. Note also that most production â€Å"EAV† databases will always contain components that are designed conventionally. EAV representation is suitable only for data that is sparse and highly variable. Certain kinds of data, such as patient demographics (name, sex, birth date, address, etc.) is standardized and recorded on all patients, and therefore there is no advantage in storing it in EAV form. EAV is primarily a means of simplifying the physical schema of a database, to be used when simplification is beneficial. However, the users conceptualisethe data as being segregated into protocol-specific tables and columns. Further, external programs used for graphical presentation or data analysis always expect to receive data as one column per attribute. The conceptual schema of a database reflects the users’ perception of the data. Because it implicitly captures a significant part of the semantics of the domain being modelled, the conceptual schema is domain-specific. A user-friendly EAV system completely conceals its EAV nature from its end-users: its interface confirms to the conceptual schema and creates the illusion of conventional data organisation. From the software perspective, this implies on-the-fly transformation of EAV data into conventional structure for presentation in forms, reports or data extracts that are passed to an analytic program. Conversely, changes to data by end-users through forms must be translated back into EAV form before they are saved. To achieve this sleight-of-hand, an EAV system records the conceptual schema through metadata – â€Å"dictionary† tables whose contents describe the rest of the system. While metadata is important for any database, it is critical for an EAV system, which can seldom function without it. ACT/DB, for example, uses metadata such as the grouping of parameters into forms, their presentation to the user in a particular order, and validation checks on each parameter during data entry to automatically generate web-based data entry. The metadata architecture and the various data entry features that are supported through automatic generation are described elsewhere.[13] EAV is not a panacea. The simplicity and compactness of EAV representation is offset by a potential performance penalty compared to the equivalent conventional design. For example, the simple AND, OR and NOT operations on conventional data must be translated into the significantly less efficient set operations of Intersection, Union and Difference respectively. For queries that process potentially large amounts of data across thousands of patients, the impact may be felt in terms of increased time taken to process queries. A quantitative benchmarking study performed by the Yale group with microbiology data modelled both conventionally and in EAV form indicated that parameter-centric queries on EAV data ran anywhere from 2-12 times as slow as queries on equivalent conventional data.[14] Patient-centric queries, on the other hand, run at the same speed or even faster with EAV schemas, if the data is highly heterogeneous. We have discussed the reason for the latter. A more practical problem with parameter-centric query is that the standard user-friendly tools (such as Microsoft Access’s Visual Query-by-Example) that are used to query conventional data do not help very much for EAV data, because the physical and conceptual schemas are completely different. Complicating the issue further is that some tables in a production database are conventionally designed. Special query interfaces need to be built for such purposes. The general approach is to use metadata that knows whether a particular attribute has been stored conventionally or in EAV form: a program consults this metadata, and generates the appropriate query code in response to a user’s query. A query interface built with this approach for the ACT/DB system[12]; this is currently being ported to the Web. So far, we have discussed how EAV systems can create the illusion of conventional data organization through the use of protocol-specific forms. However, the problem of how to record information that is not in a protocol–e.g., a clinician’s impressions–has not been addressed. One way to tackle this is to create a â€Å"general-purpose† form that allows the data entry person to pick attributes (by keyword search, etc.) from the thousands of attributes within the system, and then supply the values for each. (Because the user must directly add attribute-value pairs, this form reveals the EAV nature of the system.) In practice, however, this process, which would take several seconds to half a minute to locate an individual attribute, would be far too tedious for use by a clinician. Therefore, clinical patient record systems also allow the storage of â€Å"free text† – narrative in the doctor’s own words. Such text, which is of arbitrary size, may be entered in various ways. In the past, the clinician had to compose a note comprising such text in its entirety. Today, however, â€Å"template† programs can often provide structured data entry for particular domains (such as chest X-ray interpretations). These programs will generate narrative text, including boilerplate for findings that were normal, and can greatly reduce the clinician’s workload. Many of these programs use speech recognition software, thereby improving throughput even further. Once the narrative has been recorded, it is desirable to encode the facts captured in the narrative in terms of the attributes defined within the system. (Among these attributes may be concepts derived from controlled vocabularies such as SNOMED, used by Pathologists, or ICD-9, used for disease classification by epidemiologists as well as for billing records.) The advantage of encoding is that subsequent analysis of the data becomes much simpler, because one can use a single code to record the multiple synonymous forms of a concept as encountered in narrative, e.g., hepatic/liver, kidney/renal, vomiting/emesis and so on. In many medical institutions, there are non-medical personnel who are trained to scan narrative dictated by a clinician, and identify concepts from one or more controlled vocabularies by looking up keywords. This process is extremely human intensive, and there is ongoing informatics research focused on automating part of the process. Currently, it appears that a computer program cannot replace the human component entirely. This is because certain terms can match more than one concept. For example, â€Å"anaesthesia† refers to a procedure ancillary to surgery, or to a clinical finding of loss of sensation. Disambiguation requires some degree of domain knowledge as well as knowledge of the context where the phrase was encountered. The processing of narrative text is a computer-science speciality in its own right, and a preceding article[15] has discussed it in depth. Medical knowledge-based consultation programs (â€Å"expert systems†) have always been an active area of medical informatics research, and a few of these, e.g., QMR[16],[17] have attained production-level status. A drawback of many of these programs is that they are designed to be stand-alone. While useful for assisting diagnosis or management, they have the drawback that information that may already be in the patient’s electronic record must be re-entered through a dialog between the program and the clinician. In the context of a hospital, it is desirable to implement embeddedknowledge-based systems that can act on patient data as it is being recorded or generated, rather than after the fact (when it is often too late). Such a program might, for example, detect potentially dangerous drug interactions based on a particular patient’s prescription that had just been recorded in the pharmacy component of the CPRS. Alternatively, a program might send an alert (by pager) to a clinician if a particular patient’s monitored clinical parameters deteriorated severely. The units of program code that operate on incoming patient data in real-time are called medical logic modules (MLMs), because they are used to express medical decision logic. While one could theoretically use any programming language (combined with a database access language) to express this logic, portability is an important issue: if you have spent much effort creating an MLM, you would like to share it with others. Ideally, others would not have to rewrite your MLM to run on their system, but could install and use it directly. Standardization is therefore desirable. In 1994, several CPRS researchers proposed a standard MLM language called the Arden syntax.[18],[19],[20] Arden resembles BASIC (it is designed to be easy to learn), but has several functions that are useful to express medical logic, such as the concepts of the earliest and the latest patient events. One must first implement an Arden interpreter or compiler for a particular CPRS, and then write Arden modules that will be triggered after certain events. The Arden code is translated into specific database operations on the CPRS that retrieve the appropriate patient data items, and operations implementing the logic and decision based on that data. As with any programming language, interpreter implementation is not a simple task, but it has been done for the Columbia-Presbyterian and HELP CDRs: two of the informaticians responsible for defining Arden, Profs. George Hripcsak and T. Allan Pryor, are also lead developers for these respective systems. To assist Arden implementers, the specification of version 2 of Arden, which is now a standard supported by HL7, is available on-line.[20] Arden-style MLMs, which are essentially â€Å"if-then-else† rules, are not the only way to implement embedded decision logic. In certain situations, there are sometimes more efficient ways of achieving the desired result. For example, to detect drug interactions in a pharmacy order, a program can generate all possible pairs of drugs from the list of prescribed drugs in a particular pharmacy order, and perform database lookups in a table of known interactions, where information is typically stored against a pair of drugs. (The table of interactions is typically obtained from sources such as First Data Bank.) This is a much more efficient (and more maintainable) solution than sequentially evaluating a large list of rules embodied in multiple MLMs. Nonetheless, appropriately designed MLMs can be an important part of the CPRS, and Arden deserves to become more widespread in commercial CPRSs. Its currently limited support in such systems is more due to the significant implementation effort than to any flaw in the concept of MLMs. Patient management software in a hospital is typically acquired from more than one vendor: many vendors specialize in niche markets such as picture archiving systems or laboratory information systems. The patient record is therefore often distributed across several components, and it is essential that these components be able to inter-operate with each other. Also, for various reasons, an institution may choose to switch vendors, and it is desirable that migration of existing data to another system be as painless as possible. Data exchange/migration is facilitated by standardization of data interchange between systems created by different vendors, as well as the metadata that supports system operation. Significant progress has been made on the former front. The standard formats used for the exchange of image data and non-image medical data are DICOM (Digital Imaging and Communications in Medicine) and HL-7 (Health Level 7) respectively. For example, all vendors who market digital radiography, CT or MRI devices are supposed to be able to support DICOM, irrespective of what data format their programs use internally. HL-7 is a hierarchical format that is based on a language specification syntax called ASN.1 (ASN=Abstract Syntax Notation), a standard originally created for exchange of data between libraries. HL-7’s specification is quite complex, and HL-7 is intended for computers rather than humans, to whom it can be quite cryptic. There is a move to wrap HL-7 within (or replace it with) an equivalent dialect of the more human-understandable XML (eXtended Markup Language), which has rapidly gained prominence as a data interchange standard in E-commerce and other areas. XML also has the advantage that there are a very large number of third-party XML tools available: for a vendor just entering the medical field, an interchange standard based on XML would be considerably easier to implement. CPRSs pose formidable informatics challenges, all of which have not been fully solved: many solutions devised by researchers are not always successful when implemented in production systems. An issue for further discussion is security and confidentiality of patient records. In countries such as the US where health insurers and employers can arbitrarily reject individuals with particular illnesses as posing too high a risk to be profitably insured or employed, it is important that patient information should not fall in the wrong hands. Much also depends on the code of honour of the individual clinician who is authorised to look at patient data. In their book, â€Å"Freedom at Midnight,† authors Larry Collins and Dominic Lapierre cite the example of Mohammed Ali Jinnah’s anonymous physician (supposedly Rustom Jal Vakil) who had discovered that his patient was dying of lung cancer. Had Nehru and others come to know this, they might have prolonged the partition discussions indefinitely. Because Dr. Vakil respected his patient’s confidentiality, however, world history was changed.

Computerisation of Banks

CHAPTER ONE INTRODUCTION 1. BACKGROUND OF THE STUDY. The world as a global village has become so computerized that the use of computers is inevitable therefore makes them very important in all aspect of human life especially on the accounting field. Accounting system is a procedure that is designed by an organization for capturing all financial events and data in an organization. An accounting system after capturing and gathering all events and activities has the ability to process them and communicate them to interested parties for decision making. Financial institutions in many countries were so much concerned about the switch from manual to computerized accounting system. It must however, be emphasized that manual accounting systems has not been eliminated completely but reliance and dependency on them has been reduced drastically due to the emergence of computerized accounting systems. While many financial institutions responded quickly to the use of computers in accounting systems, others still face difficulties in adapting to these computerized systems of accounting. Most organizations have resorted to the use of computers in their accounting systems because of the inherent accuracy and processing speed of this automated accounting system. They also have resorted to it because of the efficiency which leads to higher profitability. It is obvious that this computerized accounting system has led to the reduction of time; cost and quick generation of reports since one no longer have to wait a whole day to get a report. Although the emergence of this system comes with a number of benefits, it still has got some problems associated with it. One inherent problem with this new system of accounting is the high cost of operations. Day in and day out, computers that become obsolete need to be replaced or upgraded to meet acceptable standards. In addition, this new system has brought about computer crimes. For example, the Equity Funding Corporation Scandal in the USA is probably one of the most outrageous frauds that have been committed with the assistance of the computer. Total estimated misappropriation as a result of computer crimes in the United States America seems to be in the region of U. S 35 million. These cost associated with computerized accounting system have prompted decision makers in financial institutions to do careful analysis of their accounting system and its loopholes before making a choice of a system which will suite them best. One thing that has also made the use of computers a delight is the less need for visual editing because of the ability of the computer to perform many editing steps by having programmed controls incorporated in the computer program. Recently, the allocation of resources or quota in banks for embarking on projects has been made easy due to the discovery of Swedish Grid Accounting System. This accounting system which was developed by Swedish Research Council maintains a Grid wide view of the resources consumed by its members. 1. 2 STATEMENT OF PROBLEM Despite the availability of computers at Ecobank, clients still queue at the bank hall and the probability of Tellers to make mistakes is high. Customers still queue in order to withdraw monies from their accounts due to power failure despite the ATM facility available to them. This also applies to those who have access to the ATM’s but still issue out cheques. Another major problem that the bank faces is the poor network system. Customers sometimes make payments into accounts of other branches and takes days for the amounts to reflects in that accounts. This research at the end will find solutions to the problems above and appropriate mechanism to be applied at the right time to encourage the effective and efficient use of computers available to Ecobank. 1. 3 RESEARCH QUESTIONS The study attempts to find answers to the following questions: ? What are the various hardware products available at Ecobank? ? What are the various software products available at Ecobank? ? To what extent has Ecobank used computers in their banking operations? 1. OBJECTIVES OF THE STUDY ? To get managements opinion on the concept of using computers in accounting systems. ? To make known to all some of the problems linked with the computerization of accounting systems in Ecobank, Adum. ? To find out how over the years problems associated with this system have been solved. ? To discover the impact that the use of computers in accountin g systems have had on the operations of Ecobank, Adum. 1. 5 SIGNIFICANCE OF THE STUDY This study aims at: ? Solving some of the problems caused by the computerization of accounting systems in these financial institutions. Discovering how the computerization of accounting system has helped these financial institutions in their operations. ? Highlighting changes in a specific accounting system which has enhanced the flow of work at the bank. ? Providing researchers, banks, policy makers, students and lectures who offer I. T related courses find this material useful in appraising their syllabus. 1. 6 SCOPE AND LIMITATIONS OF THE STUDY The research work was centered on Ecobank, Adum branch. The following are the limitations of the study; ? There was no financial and logistical allocation of resources needed to carry out the entire research. As a result, this study was restricted to only a handful of financial institutions here in Kumasi with Ecobank as the case study. ? interviews were made only in some selected financial institutions which have their accounting systems computerized ? Time was another constraint as the research had to combine the research with lectures. 1. 7 CHAPTER ORGANIZATION The chapter one has to do with the introduction of the study and consists of the background of the study, problem statement, the objective of the study, research questions, significance of the study and the scope and limitations of the study. The second chapter reviews the available literature of the study. Chapter three deals with research design, population of the study, sample and sampling technique, data collection and data analysis. Chapter four covers the presentation and analysis of the study as well as the discussion of the research findings. The final chapter covers the summary of the research, conclusions drawn from the findings and recommendations made. CHAPTER TWO LITERATURE REVIEW 2. 1INTRODUCTION An accounting system consists of the business, documents, records, equipment, policies and procedures use to record transactions and events that affect an entity’s financial performance and its financial status. A good accounting system should be capable of meeting the requirements and needs of the financial institution for which it is designed. As business grows its transactions also grow and the firm looks for ways to speed up the accounting process by streamlining its accounting system hence the use of computers. There are many accounting tasks such as invoicing, payroll and bookkeeping, which involve the processing of large amounts of numerical data. Such routine transaction processing is a substantial cost burden on organizations and the desire to reduce these costs provides motivation for the early introduction of computer systems. The development of minicomputers in 1963 allowed medium-sized organizations to begin using computers for accounting tasks. The introduction of business microcomputer in 1979 extended the use of computers to the accounting function of smaller organizations. 2. 2 ACCOUNTING SYSYTEMS Several scholars in the field of accountancy have expressed their views with respect to the whole idea of the computerization of accounting system. In his study on the automation of accounting practice Strangster (1992) examined the factors that affect accounting information and concluded that the accounting environment, technological change and the availability of resources are amongst the most significant variables influencing accounting automation. To meet these needs and to satisfy the fiduciary responsibility of management, Accountants prepare a single set of general purpose-financial statements and reports. These statements are expected to present objective, unambiguous and complete economic facts of the existence and operation of the enterprise. This is what accounting reports generated from a computerized system would expect to portray, hence the act of report generations itself must be easy and not cumbersome. (Koerber K. (1992) P8) describes accounting systems as the field that designs and implements the system of records – Keeping that meets all the informational, processing and retrieval needs of different types of accountants within an organization. He emphasized that, an important segment of accounting system s Electronic Data Processing (EDP). He described further that before the advent of computers, all recordings were done manually. Hilton (1994) regards the accounting system as procedures, personnel and computers used to accumulate and store financial data in the organizational part which are the costing accounting system, management accounting system and financial accounting system. According to Bagranoff (1996) the computer’s ability to handle an organization’s routine bookkeeping has led to a growing emphasis on managerial accounting. Accountants freed from Bookkeeping tasks are now concentrating on the design of systems, the developments of budgets and recommendation of future managerial actions in a variety of operational areas. Increased in computerization of accounting system affects auditors as well, they are finding their jobs to be quiet different today due to increasing reliance on generalized audit software and other Computer Assisted Audit Techniques (CAAT). These tools allow auditors to examine computer output and processed more efficiently. In addition, traditional accounting firms, whose incomes used to be largely generated by audit and tax auditor are new helping clients design and implement computerized accounting information systems, hence the effects of computerization are an important area of study in accounting information system. 2. 3 COMPUTERIZED HISTORY OF GHANAIAN BANKS Over time, computerization has increased in importance in Ghanaian banks. Traditionally, banks have always sought media through which they would serve their clients more cost-effectively as well as increase the utility to their clientele. Their main concern has been to serve clients more conveniently, and in the process increase profits and competitiveness. Computers have been used extensively in banking for many years to advance agenda of banks. In Ghana, the earliest forms of electronic and communications technologies used were mainly office automation devices. Telephones, telex and facsimile were employed to speed up and make more efficient, the process of servicing clients. For decades, they remained the main information and communication technologies used for transacting bank business. Later in the 1980s, as competition intensified and the personal computer (PC) got proletarian, Ghanaian banks begun to use them in back-office operations and later tellers used them to service clients. Advancements in computer technology saw the banks networking their branches and operations thereby making the one-branch philosophy a reality. Barclays Bank and Standard Chartered Bank pioneered this very important electronic novelty and later Ecobank also started using computers in their operations, which changed the banking landscape in the country. Arguably, the most revolutionary electronic innovation in this country and the world over has been the ATM. In Ghana, banks with ATM offerings have them networked and this has increased their utility to customers. The Trust Bank, in 1995 installed the first ATM. Not long after, most of the major banks began their ATM networks at competitive positions. Ghana Commercial Bank started its ATM offering in 2001 in collaboration with Agricultural Development Bank. Five (5) banks currently operate ATMs in Ghana. The ATM has been the most successful delivery medium for consumer banking in this county. Customers consider it as important in their choice of banks, and banks that delayed the implementation of their ATM systems, have suffered irreparably. ATMs have been able to entrench the one-branch philosophy in this county, by being networked, so people do not necessarily have to go to their branch to do some banking. Another industrial innovation in Ghanaian banking is the various electronic cards, which the banks have developed over the years. The first major cash card is a product of Social Security Bank, now Soceite Generale SSB, introduced in May 1997. Their card, ‘Sika Card’ is a value card, onto which a cash amount is electronically loaded. In the earlier part of year 2001 Standard Chartered Bank launched the first ever debit card in this country. Its functions have recently been integrated with the customers’ ATM cards, which have increased its availability to the public since a separate application process is not needed to access it. A consortium of three (3) banks (Ecobank, Cal Merchant Bank and The Trust Bank) introduced a further development in electronic cards in November 2001, called ‘E-Card’. This card is online in real time, so anytime a client uses the card, or changes occur in their account balance, their card automatically reflects the change. Though ATMs have enjoyed great success because of their great utility, it has been recognized that it is possible for banks to improve their competitive stance and profitability by providing their clients with even more convenience. Once again computerization was what saved the day, making it possible for home and office banking services to become a reality. In Ghana, some banks started to offer PC banking services, mainly to corporate clients. The banks provide the customers with the proprietary software, which they use to access their bank accounts, sometimes via the World Wide Web (WWW). This is on a more limited scale though, as it has been targeted largely at corporate clients. Ghana Commercial Bank, Ecobank, Standard Charted Bank and Barclays Bank and Stanbic Bank are the main banks known to offer PC banking services. Banks have recognized the internet as representing an opportunity to increase profits and their competitiveness. Currently, no bank is offering internet banking (internet-banking) in Ghana, but some have well laid plans to start. Ecobank, Standard Charted Bank and Barclays Bank, also have plans for doing so in the not-too-distant future. Telephone banking, has also taken a big leap with its convenience and time. Barclays Bank launched its telephone banking services in August 28, 2002. SSB Bank also launched its â€Å"Sikatel† or â€Å"SSB Call Centre† (telephone banking) in September 19, 2002. The services available with this system are ascertaining credible information about the bank’s products, the customers’ complaints, bank statements and cheque book request and any other complaints and inquiry. The introduction of E-Zwich is another innovation in the country. E- Zwich is the brand name for the National Switch by Bank of Ghana, under the new Universal Electronic Payments (UEPS) technology which would ensure that all commercial banks, rural banks and savings and loans institutions in Ghana implemented a common payment platform and biometric Smartcard. To make this technology really feasible, the Bank of Ghana [BOG] (Ghana’s central bank) has issued a directive that all banks linked their ATMs & Point of Sale (POS) terminals to the National Switch, the E-Zwich by March 31, 2008. Banks with existing switches are expected to upgrade them to make them compatible with the National Switch by July 1, 2008 while banks without switches/ATMs / POS terminals are expected to integrate their payment terminals directly into the National Switch or through a E-Zwich compatible switch. GUIDELINES FOR THE OPERATION SOME COMPUTERIZED SYSTEM BY BANK OF GHANA. 1. The Bank of Ghana’s responsibility with regard to platforms for Automated Teller Machines (ATMs) and Electronic Funds Transfer at Point of Sale Systems (EFTPOS) is to ensure an appropriate legal and regulatory environment, competitive market and high standards for cards, ATMs and ATM platforms. The Bank of Ghana (The Bank) shall also ensure that suppliers have the technical and financial capacity to deliver and support their systems. 2. In granting permission for the setting up of a platform and/or its operation, the Bank shall be guided by the need for an orderly development of the payment system. The following conditions shall apply: i. The provision of ATM and EFTPOS services shall be limited to banks and consortiums of banks and other corporate bodies; ii. The card technology must be ISO 8583 and EMV compliant while the platform/ATM system should be able to support different card types including smart cards, ATM cards, common credit and debit cards such as VISA, Mastercard, Europay, American Express, Diners Club etc. ii. Platforms must be interoperable with international ATM and EFTPOS networks operated by companies with international reputation. To satisfy this requirement, the switching companies must be operating in North America or Europe. iv. Banks applying for a domestic platform must meet the following requirements with regards to the number of banks, ATMs and the networking of a bank’s branches. ( a) More than four banks, minimum of 20 ATMs and 50% of the branches of each bank networked. (b) Four banks, minimum of 30 ATMs and 50% of the branches of each bank networked. c) Three banks, minimum of 50 ATMs and 50% of the branches of each bank networked PAYMENT SYSTEM DEVELOPMENT PLANS Plans are far advanced for the introduction of cheque codeline clearing and truncation system. This system would decentralise the capture of cheque MICR code-lines and cheque images at the point of receipt of the cheques by the banks. The banks will then sent the electronic files of the code-lines and the images to BOG for clearing and settlement. This will enable the truncation of cheques at the point of economic deposit and the use of cheque images for mandate verification. It is expected to free resources like labour and reduce costs generally for cheques clearing. New regulations and relevant laws would have to be enacted to support the new cheque clearing environment. In addition to the above system, an Automated clearing House (ACH) would be introduced to handle bulk electronic credits and debits and thereby speed up the clearing of funds within the system. The SWIFT software messaging and communication systems will be harnessed to support cheque truncation and the ACH. Furthermore, new policies are being drafted with respect to electronic banking, card-based payments (e-money and debit cards) and the oversight function responsibilities of the central bank thereof. 2. 4 PROFILES ON ECOBANK Ecobank is an independent Regional Banking Group in Ghana and other parts of West and Central Africa providing wholesale and retail banking services to its customers. Established in 1985, Ecobank has grown into a network of over four hundred and fifty branches with offices in twenty- two countries including Ghana. The governance structure within the Ecobank group is such that the parent company acts as a â€Å"strategic architect† with limited involvement in operational management and decision making at subsidiaries level. In Ecobank, operational decision making is individualized and maintained at a level as close as possible to required action and customers. 2. 4. 1 Ownership/Branches Ecobank’s shares is presently held by more than six thousands (6000) private and institutional shareholders throughout Ghana and other parts of world. The company’s authorized capital is U. S $ 1250000000 ordinary shares of 0. 125 each. Ecobank has four hundred and fifty (450) branches with offices in twenty-two (22) countries including Ghana. 2. 4. 2 Workforce Ecobank Ghana Limited has close to a thousand professionals that is made up of management, branch managers, security personnel’s and other staff. In terms of gender diversity, forty (40) percent of its employees are female and the balance being male employees. 2. 4. 3 Mission Statement Ecobank is committed to enforcing management standards and policies in areas of ethics, anti- money laundering, conflict of interest and co-operate governance because it believes it enhances it shareholders value. 2. 4. 4 Vision Ecobank hopes to explore the potentials offered by the internet as an efficient distribution and communication channels for delivering the service provided by its network of branches and offices. 2. 4. 5 Customers Ecobank now boast of an estimated thirty thousand clients which includes governmental organizations, private organizations and individual accounts holders. . 4. 6 Products and Services ? Current accounts ? Savings accounts ? Cards ? Deposit accounts ? Personal loans ? Car and motor loan ? Business loan ? Bills for collections ? Transfer and payments ? Western union money transfer ? Call accounts 2. 5 THE CONCEPTION OF COMPUTERS IN ACCOUNTING SYSTEM MANAGEMENT DECISION The whole idea of the use of computer in accounting systems cannot be over emphasi zed without talking about the fact that it is based primarily upon management’s decisions normally made up of board of chairman, heads of departments and IT Specialist. These people having seen the need for the uses of computers convince the staff and all and Sundry on the use of computer. This is done having taken factual consideration of its negative effects. The decision taken by management was done as a means of increasing productivity and ascertainment of rapid information at any particular point in time as well. 2. 6Hardware Used At Ecobank 2. 6. 1 Mainframe computers The mainframe computer a high-level computer designed for the most intensive computational tasks. Mainframe computers are often shared by multiple users connected to the computer via terminals. The most powerful mainframes, called supercomputers, perform highly complex and time-consuming computations and are used heavily in both pure and applied research by scientists, large businesses, and the military. 2. 6. 2 Micro computers The microcomputer is the common among all computers. It is designed to fit on a desktop. However, it is not as powerful or as fast as the mainframe computer and has a smaller memory size. These computers were proposed by service of National Cash Registry (NCR) whose main functions is to assemble and supply computers and accessories to Ecobank and other financial institutions in Ghana. The computerization process began 1998 at Ring Road Central branch with an evaluation of the needs of the service bureau to the bank on the type of computers that will be needed to ensure quick and efficient service aimed at meeting the company needs, this was only done after the contract between the client company and service bureau had been signed. The bank used these computers upon expert advice received from these service providers though sometimes they could also bring out their own specification. 2. 7 SOFTWARES USED AT ECOBANK Ecobank borrows its software known as the Grab software form City Bank; they later adopted different software’s including, Tally, Aptra Hawk, Pips and sparrow. Each of the software’s performs different functions. The more sophisticated ones like Aptra, the Hawk and Sparrow are computer software used by the Automated Teller Machine (ATM), whereas the software Pips deals with micro processing which is engaged in cheques related activities. 2. 7. 1Introduction of flex-cube mechanism The activities of banking at Ecobank for example has been improved further with the introduction of flex-cube mechanism software which has provided all needs or almost all in respect of the banking work in areas such as ? Providing good reports and feedback; Storing large data leading to improved performance; and ? Providing central database software where activities were monitored to ensure efficiency and effectiveness. 2. 8 THE GENERAL PERCEPTION ON THE USE OF COMPUTERS The perception of the general use of computers in Ecobank when critically looked at can categorically be seen from the view point of employees and customers since computers influence their activities. Taking the manufacturing sector for example wher e over a thousand different jobs were o be undertaken by different employees before a particular process, now with the introduction of computers all these several jobs can be undertaken by the mere press of a button where something starts to build. The computer has been rendering thousand employees jobless thereby bringing tension and fear within that industry. But for customers of Ecobank it was like a prayer being answered, a long awaited miracle, where all their troubles have just come to an end. They were very pleased with such an innovation as long waiting and cumbersome procedures involved in the depositing and withdrawal as well as other banking and non-banking duties, will have been solved. This however confirms the old wise saying that ‘one man’s meat is another’s poison’. 2. 8. 1Perception Of workers on the use of Computers at Ecobank The whole idea of the fear of unemployment which was established in the previous topic discussed was no exception from that which was going through the minds of Ecobank staff who were working on manual till the introduction of these computers. In fact, the change over to the use of computers was met with serious resistance from the staff working at that time for the some old perception that they will be laid off â€Å"Change, they say, is painful but once adopted goes a long way to really workout for good whosoever is involved’. According to Ecobank staff, about three hundred (300) of the workers at Ecobank were deployed upon an exercise undertaken by Ecobank known as the Manpower Labour Rationalization Programme (MLRP). Here computerization was seen as the main reason for the exercise after which management budgeted for the cost improving and training each and every staff member left behind to have total knowledge in computer. Those members of staff who were left had to accept the change and were encouraged and educated on the use of computers to relieve them of very hectic activities which the machine could undertake on their behalf to make them relax after a long days work. The computer was finally received fully with employee cooperation such that the ratio of employee to computer is close to one to one and an average of two to one. The employees confess that the use of the computer has boosted their confidence and happens to relieve their physical as well as mental demand with respect their job. 2. 9 THE CHANGEOVER TO COMPUTERS-SOME SPECIFIC SYSTEMS/TRANSACTIONS The drift from the manual to the computerized accounting systems as pursued by financial institutions has been that of solving problems and creating problems. Some of the replace manual systems and everything that goes with them are enumerated below. 2. 9. 1 Account Opening With the manual system there was the use of the ledger cards which were on its own a hectic thing to use as cards could get missing at any particular point in time, the serious aspect was that when ones card was not seen then it is like there is absolutely no record about that account not even mentioning the balance of that account. But with computerization, there are regular points out of various account and other things, which are stored in the computer in other words, there is the hardcopy and the softcopy making tangibility of records available. Also with the use of computers so many accounts can be opened as possible as there is no much work involved due to the computerization of accounting systems. 2. 9. 2 Counting Of Money Gone were days where the hand was at the mercy of money that needed to be counted, whether large or small. Now the introduction of these money-counting machines has replace the counting of money by hand by which the former seen to be faster and hence speeds up work resulting in less queues in banks especially. Other institutions, insurance companies and financial service providers also use it. 2. 9. 3 Withdrawals The manual system resulted in the spending of more hours at banks as a result of long queues to withdraw money especially on paydays of government workers. This however, was very frustrating to the customers. The use of ATM especially to pay workers has reduced drastically this king of inconveniencies hence leading to fast payments of workers. With the use of a card where the name of the holder are programmed and put into the computer, with the help of a specially diskettes, the ATM however helps in giving cash, statements of accounts and instant balance that speeds up the process of payments. Other cards such as credit card, monde card, e-card, visa card, sikatel card all exists to make access to money easier and convenient. 2. 10 CHECKING OF ACCOUNT BALANCE These are easily checked by the use of computer irrespective of the branch due to the networking of systems available 2. 10. 1 Balancing Of Accounts The manual system was that of very hectic work as every account will have to be balanced by an accounting personnel before the day ends which sometimes eats late into the night, but with computerization balancing of accounts are done within minutes as the computer does everything with the correct accounting package in place. This is known as the self-balancing of accounts where no one really is involved. Journals are opened or written, profit and loss accounts are prepared by the machine. This invariably reduces the number of people working at the financial institution. 2. 11 INTERNATIONAL TRANSACTION This is normally done with certain requirements in place. The bank should have an affiliated bank in the country of transaction. Every link should have been cleared and terms understood by the bank being affiliated to. With computerization there is the use of the swift system, which takes place on remittance; Ecobank for example has an affiliated bank called the City Bank which deals with such transactions outside Ghana. This has seriously reduced the mailing system which was the style of the manual system where the post was used which could take months to complete a very simple transaction. Hard copies will have to be received through the mail, which sought to confirm that the transaction has taken place. In the course and zeal to computerized the following advantage and disadvantages were brought to light. 2. 11. 1 Advantages ? Increase in profitability ? Improved workout put 2. 11. 2 Disadvantages ? Power failure causes inconvenience to staff and customers. ? Redundancy due to computerization, Ecobank undertook one, which known as the labours rationalization programme. ? Computerization cannot be practiced everywhere or places where there is no electricity. Some of the branches that are not yet computerized. 2. 12 THE GLOBAL PHENOMENON-NEW DEVELOPMENTS With the current move to information technology in the part of the globe, there is a higher intensity in the use of computer where they are seen to do much of the work to be carried out. Much however needs to be desired as financial sections like auditing among others are still more evidence with the use of books and receipts which are required on hard copies for auditing purposes, this however makes total dependency on computer not very whole. In existence is the Computer Assisted Audit Technique (CAAT), which uses the computer as the main tool in the process of auditing, this technique given time will drastically minimize the use of hard copies such as foolscap sheets, and books etc. With the existence of the ATM card, e-card, e switch, master card, credit card, monde card and other mechanisms that limit the handling of physical cash, The other mechanism that limit the handling of physical cash the world is poised to enter into a realm where one will be able to undertake a 24hr banking transaction such as cheque withdrawals, international transaction processing of draft etc. ther financial services can also have the sale of shares; bonds done on a 24hr basis. Closing periods of the foreseeable future will gradually be extended to a time that will make financial institutions to undertake multiple shifts such as day shifts and night shifts. These only will be made possible with the use of computers that will be ready to run on a 24hr service to its customers. CHAPTER THREE METHODOLOGY This chapter discusses the research techniques and methods employed in collecting data for the area of study. . 1RESEARCH DESIGN The type of research conducted is exploratory. This is where research is conducted into a research problem or issues were there are very few or no earlier studies to which we can refer for information. The aim of this type of study is to look for patterns, ideas or hypotheses. 3. 2POPULATION OF THE STUDY In order to achieve the purpose and objectives of this research work, the following functional areas were identified. ? Management ? Finance(Accounts Section) ? Information Technology(I. T. ) department All staff of the above mentioned areas in Ecobank formed the population of the study. 3. 3SAMPLE SIZE AND SAMPLING PROCEDURE The researcher used simple random sample technique to select twenty (20) respondents. Nine (9) members of staff were selected from the Account section, two (2) from the IT department and five (3) from the management team. Those chosen were people the researcher believes could provide the right and needed data for the study. 3. 4DATA COLLECTION METHOD Due to the nature of the study, questionnaires were administered to the management and staff of Ecobank Kumasi branch as well as interview. Observation was also used by the researcher in collecting data. The following are the details of the methods used; 3. 4. 1Questionnaires The basic means of collecting data for the study was through questionnaires. Twenty (20) copies of well – structured questionnaires were distributed to the target population. Each respondent was given a copy. The respondents were given one week to answer the questions after which they were collected. Questionnaires were made in such a way that it was so easy to understand by the respondents. 3. 4. 2 Observations and Enquiry The researcher observed that the answers provided by some of the respondents revealed additional information which was not provided in the questionnaires. The distribution of questionnaires directly to respondents also offered the researcher the opportunity to talk to some of the respondents and to elicit relevant information. 3. 4. 3Interview The one- to –one method, also known as the face-to –face type was used. This was concluded with the finance managers, to accounting personnel’s as well as the IT Managers of Ecobank who in one way or the other makes use of computers in their field of work. The interview was undertaken using a semi – structured form of questions concerning the whole idea of the impact of computerization of accounting systems on the operations of Ecobank. The use of the interview approach especially allowed for maximum flexibility and paved the way for the interviewee to really reflect the use of computers in accounting systems. The method yielded greater responses and brought out higher quality information that would not have come to light. On the other hand information coming from staffs reveals that Ecobank recorded about three hundred deployment rate of its personnel as a result of computerization. 3. 4. 4 Secondary Data These were gathered from Ecobank’s Annual Report, previous research works as well as library materials. 3. 5 DATA ANALYSIS The data collected were analyzed using the descriptive statistics approach. The answers to the questions were sorted out tabulated and analyzed using percentages. The data analysis in chapter four reflects the Fourteen (14) questionnaires out of the twenty questionnaires (20) administered to the Ecobank Adum Branch Kumasi as well as interviews and observations made by the researcher. CHAPTER FOUR Data Analysis and Result In this chapter, data collected through the administration of questionnaires at Ecobank has been analyzed into tables of absolute figures and corresponding percentages. Twenty (20) questionnaires, each containing thirteen (13) questions were administered. Fourteen (14) were completed and returned giving a response rate of 70%. Table 1 Rate of Response |Subject Group |Number of respondents |Percentage (%) | |Management |3 |21. 4% | |Information Technology |2 |14. 3% | |Account staff |9 |64. % | |Total |14 |100% | Source: Field survey data May 2009 Chart 1 [pic] From the table and the chart above, three (3) were received from management personnel, representing 21. 4%, two (2) from the Information Technology Department representing 14. 3% and remaining fifteen (9) were recovered from the Account section representing 64. 3%. This was enough for the research study. Table 2 Computerization of accounting system. Response |Frequency |Percentage (%) | |Yes |14 |14 | |No |- |- | |Total |14 |100 | Source: Field survey data May 2009 From table 2, fourteen (14) representing 100% stated that they have fully computerized the Accounting system. Concerning what prompted the project, answers received from respondents were to enable them satisfy their customers with their services. With respect to the major problems encountered in the computerization of accounting system, the response is shown in table 2 Table 3 Problems encountered on computerization of accounting systems. Responses | Number of Respondents |Percentage (%) | |High cost of Training |7 |50 | |Lack of experience |4 |28. 6 | |Delay in production |3 |21. | |Total |14 |100 | Source: Field survey data May 2009 Chart 2 [pic] Table 3 and chart 2 depicts that seven (7) of the respondents representing 50% were of the view that the cost involved in the training of staff to meet the new technology is high. Four (4) of the respondents representing 28. 6% also claimed that the staff lacked experience in the use of computer techno logy. The final, which is delay in production which represents 21. 4% were also of the view that production after the computerization process delays. Table 4 workload after computerization |Responses |Respondents |Percentages (%) | |Increase |2 |14. 3 | |Decrease |9 |64. | |Normal |3 |21. 4 | |Total |14 |100 | Source: Field survey data May 2009. Chart 3 [pic] From table 4 and chart 3, two (2) of the respondents, which represent 14. % stated that the workload after computerization process in the bank has decreased as a result of computerization. Nine (9) of the respondents representing 64. 3% were of the view that the work load of the bank has decreased. The final groups of people were also of the view that the workload after computerization is normal that is there is either increase or decrease in the workload after the introduction of computers. With respect to special accounting package in use, the responses are shown in table 5. Table 5 Accounting package Responses | Number of Respo ndents |Percentage (%) | |Yes | 14 | 100 | |No | – | – | |Total | 14 | 100% | Source: Field survey data May 2009 From table 4 all the fourteen (14) respondents stated that there is a special accounting package in use and gave the name as Flex Cube. It was stated that it helps in storing data and providing good report. Lastly with respect to what staffs like about the manual system that the computerized accounting system could not provide, the respondents gave the view that the manual system has no capital cost involved in processing data and that the cost of maintenance is low as compared to the computerized system. The researcher asked whether there would be a total computerized accounting system in other branches in the country. The response is shown in table 4. 6 Table 6 Total computerized accounting system | Respondents | Respondents | Percentage (%) | |Yes |10 |71. 4 | |No |4 |28. | |Total |14 |100(%) | Source: Field survey data May 2009 Chart 3 [pic] From table 5, ten (10) of the respondents which represents 71. 4%, stated that there will be a total computerized accounting system in the next five to ten years to come. Four (4) out of the fourteen respondents representing 28. % stated that there can not be a fully computerized accounting system in other branches because of lack of adequate power supply in the country. THE IMPACT OF COMPUTERIZATION ON ACCOUNTING SYSTEMS From the interview conducted with the management of Ecobank, these were the responses gathered concerning the impact of computerization on accounting systems; Management were of the view that , the whole concept of the use of computers has been that of great delight for both benefactors and end users thus customers and staff of the financial institution involved respectively. Though initially for staff it was met with great resistance as it was seen to cause unemployment generally, but this has finally been accepted as working tool of which they have expressed their satisfaction in its works or activities so far. It was also revealed that customers received the new move with all joy, as they believed that less time was to be spent in the banking activities. It was made known that the use of computers received both approval and criticism. In much the same way, one can truly say that now the impact of computerization is seriously being felt in the banking activities such as fast service delivery, up to date and accurate database leading to quality results. The impact can also be looked at from the area of the transactions being undertaken by each company, the time taken to complete a transaction, the quality of account and report presentation, meeting needs of customers. Though the positive impact has been looked at, there is the need to also look at the negative aspect of computerization. Management made known the negative aspect through the interview conducted that, the cost element involved in maintaining the computers, delays by servers leading to a halt in the banking activities, training of personnel is also costly, modern software’s and the purchase of standby generators cannot be overlooked. IMPROVING THE POSITIVE EFFECTS An interview conducted with the Information Technology manager of Ecobank, Adum branch revealed that, it is important for anything that produces good reports and results to be improved upon to ensure further advancement of its effects on anything in general. Some of the ways of improving the positive effects of the computerization were made available as have been enumerated below. First of all, the introduction of new technology to build upon the existing ones is an area which must be brought in to reduce the negative effects of computerization. On the side of customer’s, the financial institution will have to make delivery swifter with more and more innovations being put into place for example where the ATM will be placed at vantage points in and out of the city, modes of withdrawals such as the mondex card, e-card and e-zwich. Any other form of credit card or master card should also be encouraged among clients, such that there should come a time where one can check his account even from the house on any normal phone. New technology will however mean that obsolete software’s being used is to be exchanged with newly advanced ones to bring out the real effects of computerization. Additional codes will have to be identified to ensure areas of extension of the computerization process. Further more, once computerization is helpful, the institution is seeking to spread its use within the financial institution, where each of the branches would be connected through a more recallable networking system. CHAPTER FIVE SUMMARY, CONCLUSIONS AND RECOMMENDATION SUMMARY The computerization of accounting system has really come to stay for which further developments are expected in some few years time such the Automated Teller Machine (ATM) van. Manual accounting systems has not been eliminated completely but reliance and dependency on them has been reduced drastically due to the emergence of computerized accounting systems. While many financial institutions responded quickly to the use of computers in accounting systems, others still face difficulties in adopting computerized systems of accounting. Most organizations have resorted to the use of computers in their accounting systems because of the inherent accuracy and processing speed of this automated accounting system. . There is generally a calm atmosphere in financial institutions since the whole idea of computerization has now been accepted and is seen as causing higher returns for the Staff and management of Ecobank. The computerization system has brought about an ease on the hectic and tedious work formerly done manually by financial institutions. Paper work has considerably declined but not completely wiped out for the sake of auditing purpose and other reasons. The computerization of accounting system is setting the pace for other non-financial institutions to even see the need to computerize their accounting system in their financial departments, thereby taking a global turn. The activities of certain viruses such as car are not felt much as they are all dealt with by the manufactures whereas others cannot be easily noticed on time hence disrupting activities. Backup systems are therefore kept by these financial institutions to help mitigate future problems that are likely to emerge incase computers are infected with viruses and all important documents corrupted or crashed. Ecobank has been able to build up a backup system at Accra which stores all of its information which is retrievable upon any loss of data from any computerized branch. Upon misplacing ones ATM card the only way out is to re-apply for a card at a cost, which will be charged to the account of the customer. That not much information exists with respect to the computerization of accounting system in general let alone on financial institutions. Not much problems are being faced in the use of computers for accounting work as such allowing work to go on smoothly despite certain hitches here and there. In other to satisfy customers of Ecobank, 100% of the respondent states that Ecobank branch at Adum has computerized its systems fully. 71. % stated that there will be a total computerization of their accounting systems in the next five to ten years. This can be possible if there is adequate power supply in the country. 64. 3% stated that Workload in the bank has decreased as a result of computerization. 100% also that Ecobank has a special accounting package in use called Flex Cube. This helps in storing data and provides good report. On problems encountere d on computerization of accounting systems 50% of the respondents stated that cost of training of personnel or staff was high as compared to the manual system, whereas 28. % stated that staff also lacks experience and the rest stated that there is a delay in production. It is also emphasized that the cost of maintenance is high as compared to the manual system of operation. Finally the impact of the computerization of accounting system is seen more on its benefits that are yielding fastest information leading to quick decision making than on its negative effects which is basically the cost of acquisition of the machines and deployments of staff among others. From the research findings, CONCLUSIONS The study revealed the main forms of hardware being used by Ecobank in their operations. These include the mainframe and the micro computers. On the other hand, some of the software also used by Ecobank includes the Tally, the Aptra the Hawk and the Pips. The more sophisticated ones which include the Aptra, the Hawk and the Sparrow are computer software used by the Automated Teller Machine (ATM). A pip on the other hand is a software that deals with the micro processing of cheque related activities. Upon the research conducted, it came to light that, the whole concept of computers has been of great delight for both benefactors and end users being customers and staff of the financial institution involved respectively. The introduction of computerized accounting systems on the operation of Ecobank has enhance fast service delivery, up to date and accurate database leading to quality results hence satisfying their customers. Computers are used in financial institutions in general day to day gaining recognition with respect to what it is able to do and what problems it is able to solve. The issue has caused the whole financial sector to aim at the ultimate i. e. the use of computers in its activities. But an organization must now face the practical problem of streamlining and speeding up the asic accounting system so that the accounting department can keep pace with the rapid flow of transaction in the modern businesses. Even though there are problems to be addressed, the computerized accounting system is cherished by all users in the accounts department of these financial institutions who would like to cling to the computers than to go back to those hectic days of the big books of the manual system. Though it caused some level of discomfort such as causing about 35% deployment at Ecobank on the whole it has been a profitable venture . The impact of the computerization of accounting systems on the operations of Ecobank is a never-ending story due to frequent technological developments that keep occurring within short periods of time. RECOMMENDATIONS 1. Upon the interview conducted and responses from questionnaires received, I would want to make the following recommendation for serious consideration: 2. Technology should be more advanced in solving the problems in situations where customers will have to re-apply for the ATM card due to missing pin number or forgetting it. . Staff computer skills should be upgraded frequently as new development on technology keep on springing up to be able to meet current trends in the market. 4. There should be the formation of committee’s on the I. T sections of these financial institution that will monitor the market in the areas of new innovations that are bound to arise in the future coming up in the financial industry for them to study it and see how best they can adopt and implement it in the heat of competitions existing in the market. 5. ATM machine should be placed at strategic points within selected areas which will enhance its influence in the work of financial institutions . in doing so constant repairs and in filling the machine sufficiently with physical cash should be done frequently to ensure smooth operations. 6. Scholars, authors, and others should be encouraged in the writing of books, magazines and newsletters on the introduction of computers or automation in financial institutions as almost all the information technology in general as such does not really relate to the topic in discussion. 7. That situations where the ‘server goes down’ should not be left unattended to but that all efforts should be marshaled to ensure that it is very minimal to really experience the true impact of the computerization of accounting system in financial institutions. 8. The public relations departments of all financial institutions should make known to the public by way of advertisement and other sources to really bring out the easiness in using these products, such as the use of the ATM card for savings accounts, cash withdrawals and checking of balance, e-card and monde card for shopping in designated supermarkets throughout the country. . Manufactures should rectify software which is defective in order to ensure continual flow of work output. This however will be made possible when warranties have given, concerning the software among other things 10. There should be routine procedures and schedules for maintenance and repairs of broken down machine to ensure that all the tim es they will be in good condition to deliver in terms of meeting customers’ needs especially in the area of the ATM. DEFINITION OF TERMS ACCOUNTING SYSTEM: The system that provides the information for us in conducting the affairs of the business. CODE HOLE: It referred to as a computing programming term that makes accounting packages easily recognized in the areas where an extension on the software is. COMPUTERIZATION: The process of replacing computers with the manual system hence uses electric means to achieve a stated object or work. COMPUTER: Is a general purpose and automatic electric information processing machine. COST ACCOUNTING: Is a conscious and rational procedure by accounts for accumulating cost (however defined) and relating such cost to specific products or departments for effective management action. FINANCIAL INSTITUTION: Institution that carry out its activities in the form of financial nature. For a examples banks, insurance and financial service providers. FINANCIAL ACCOUNTING: The branch of accounting that is concerned with the recording of transactions using generally accepted accounting principles for a business enterprise other economic unit and with a periodic preparation of various statement. MANAGERIAL ACCOUNTING: The branch of accounting that uses both historical and estimated data in providing information which management uses in conducting daily operations and in planning future operations A-6. PRODUCTIVITY: Is the rate at which a company makes goods which is usually judged in connection with the number of people and the amount of materials necessary to produce the good. SERVICE BUREAU: Is an organization that undertakes to install computers and computerize accounting for financial institutions. I. T. Information technology. NCR: National cash registry – A company that deals mostly in the computerization of institution such as bank, ministries, school etc. ATM: Automated teller machine. CAAT: Computer Assisted Audit Technique, where the computer is used as a tool in the process of undertaking an audit work. LAN: local area networking WAN: Wider area network MLRP: Manpower Labour Rationalization Programme EDP: Electronic Data Processing PC: Personal Computer E Card: Electronic Card APPENDIX QUESTIONNAIRES FOR STAFF AND MANAGEMENT OF ECOBANK TOPIC: THE IMPACT OF COMPUTERIZATION OF ACCOUNTING SYSTEM ON THE OPERATION OF ECOBANK. The purpose of this study is to enable the researcher gather information on the attitude, perception and practice on the computerization of accounting of software in your institution. It is purely academic work therefore all information provided would be treated as such and confidentially. Where answers are provided please tick [ ] as appropriate and where answers were not provided please kindly supply the information. 1. Have you fully computerized your accounting system? Yes [ ] No [ ] If yes, what prompted the project? [ ] Reduce Workload [ ] Increase Productivity [ ] Customer Satisfaction Others Specify†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 2. Have the entire problem in the financial institution been solved? ] Fully [ ] Partially [ ] Not 3. How long have your accounting system been computerized? [ ] less than 5 years [ ] 6 – 10 years [ ] 11 – 20 years Others specify †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã ¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 4. What major problem did you encounter in the computerization of your accounting system? [ ] High cost of training staff [ ] Lack of experience [ ] Delay in production Others †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 5. What steps did you take or have been taken to salvage the situation? †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. . Was there any staff deployment due to the computerization? [ ] Yes [ ] No If yes, what effect did it have on the institution? [ ] Work overload [ ] over taxation Others †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 7. What is the ratio of staff to computer since the introduction of computerization? [ ] 1 : 1 [ ] 2: 1 [ ] 3: 1 Others†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 8. Is there any special accounting package in use? [ ] Yes [ ] No Which software†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 9. What is the effect f computerized accounting system on your productivity? [ ] High return [ ] Break even [ ] Low return 10. What do you like about the manual system that computerized accounting system could not provide?†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 11. Are you facing any problems in the use of computers for accounting purpose? [ ] Yes [ ] No If yes, in what areas [ ] Obsolescence [ ] Difficulty in retrieving information Others†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 2. Can there ever be a totally computerized accounting system in other branches in the country? [ ] Yes [ ] No If yes, how long [ ] 6-10 years [ ]11-15 years [ ] 16-20 years Others†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢ € ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 13. How do you see the workload after computerization? [ ] Increase [ ] Decrease [ ] Normal Interview questions for the management of Ecobank 1. What is the profile of Ecobank Ghana Limited 2. What is the history behind the computerization of accounting systems in Ecobank 3. Does Ecobank have a fully computerized accounting system? 4. What prompted the introduction of computerized accounting system? 5. What was some of the problems they encounter? 6. What was the attitude of their worker BIBLIOGRAPHY Nsouli, (2002), challenges of the E – banking revolution. Sangster, (2002), business accounting Sangster (1992) strategies for Business Decisions 2nd edition Koerber k. (1992), accounting systems Hilton (1994) cost management accounting 2nd edition Bagronoff (1996) Decision support tools for choosing accounting software Ecobank Annual Report