Assessing the efficiency and effectiveness of the accounting information system of Bell Telecommunications in comparison with Philippine Long Distance Telephone Company (PLDT)

• Main Authors: Alon, Maria Cristina O., Amores, Kathrine R., Jo, Mikha Ivane Kristine L., Villaluna, Mary Rose U.
• Format: text
• Language: English
• Published: Animo Repository 2008
• Subjects: Telecommunication > Accounting; Telecommunication > Rates; Telephone > Accounting; Philippine Long Distance Telephone
• Online Access: https://animorepository.dlsu.edu.ph/etd_bachelors/14637
• Institution: De La Salle University

Due to the advances in technology and the revolution of the business environment technological, environmental, organizational, social and ethical factors impinge on the complexity of Accounting Information Systems (AISs). Owing to that, the study focuses on the AIS of Philippine Long Distance Telephone Company (PLDT) and Bell Telecommunication Philippines Inc. (Bell Telecoms) specifically directed towards the assessment of their efficiency and effectiveness through the use of variables which are internal control, IT resources, and cost of resources and frameworks which are COBIT model and COSO Internal Control Model. PLDT, as the major player in the telecommunication industry, is used as benchmark for the researchers to give recommendations to Bell Telecommunications. This will be beneficial to the latter company in identifying areas for improvement, aligned with achieving its goal to the premier provider of converged voice, data and video telecommunication solutions to the corporate, business and high-end residential market through its next generation network that has the widest range of broadband access technology. This is a constructive study in assessing the AIS's of the telecommunication companies in the Philippines and could also be a starting point for students and researchers to propose a set of standards and formulate a model that would assess the efficiency and effectiveness of accounting information systems.