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II, Issue-5, Jan-Mar2012 SRMJMR- ISSN:2231-511X 1 SRM JOURNAL OF MANAGEMENT RESEARCH. Vol: II, Issue-5, Jan-Mar2012 1 SRMJMR- ISSN:2231-511X SRM JOURNAL OF MANAGEMENT RESEARCH. Vol: II, Issue-5, Jan-Mar2012 SRM JOURNAL OF MANAGEMENT RESEARCH Volume: II, Issue: 1, March 2012 Quarterly Blind Referred Journal of SRM B School ISSN 2231-511X Editor Dr.Y.Lokeswara Choudary © 2011 by SRM B School SRM University, Vadapalani, Chennai-600 026 © All Right Reserved A Note to Readers: The views expressed in articles are the author’s and not necessarily those of SRM Journal of Management Research, SRM B School or SRM University, authors may have consulting or other business relationship with the companies discussed. All rights reserved. No part of the publication may be reproduced or copied in any form by any means without prior written permission. SRM B School holds the copyright to all article contributed to its publication. In case of reprinted article, SRM B School holds the copyright for the selection, presentation and publication. Published by: SRM B School SRM University Vadapalani Chennai-600 026 2 SRMJMR- ISSN:2231-511X SRM JOURNAL OF MANAGEMENT RESEARCH. Vol: II, Issue-5, Jan-Mar2012 SRM JOURNAL OF MANAGEMENT RESEARCH March-2012 Volume: II, Issue-1 ISSN 2231-511X Advisory Editor Dr.N.Vasudevan Editor Dr.Y. Lokeswara Choudary Associate Editors Marketing Dr. Shanthi Venkatesh Finance & Banking Dr. S. Kesavan Accounting & Taxation Dr. S.Gayathry Human Resource Management Dr. C.Praseeda Systems Mr.B.Prem Kumar 3 SRMJMR- ISSN:2231-511X SRM JOURNAL OF MANAGEMENT RESEARCH. Vol: II, Issue-5, Jan-Mar2012 CONTENTS S.NO TITLE AND AUTHOR Page. No 1. Challenges of Information Technology Facing by Accounting Profession 1 Manivannan Senthil velmurugan 2. Financial innovation – next growth stage of banking sector 9 *Dr.S.Syed Rafiq Ahmed, 3. Quality of Education in India- Some impediments and the Way out 12 Dr.N.Vasudevan 4. A Study on Management Practices on Employee Engagement with reference to Private sector Banks in Chennai city. 16 *Dr.C.Vatchala 5. High Attrition: A big Challenge for BPOs in India 21 N. Sridharan, 6. Performance Analysis of Selected SBI Sector Funds using Portfolio Performance Measuring Techniques: A Comparative Study 29 *G. L. Meena 7. A Study on Brand Awareness of car Customers in Chennai city 33 P.Venkateswaran 8. Attrition Trends and Retention Strategies in IT sector: An Empirical Study 37 *Padmapriya E 9. Role of HR Managers towards Training and Development in Promoting the Growth of Hotel industry 42 S.M. Denis Amirtharaj1, S. Kalist Raja cross2, A.Ravikumar3, 10. Role of NGOs’s towards women empowerment-A study with special reference 51 to Perambalur district - S.Ambiga1& Dr.M.Ramasamy2 11. Does Loyalty lift Retail Sales? - Mrs. Dhivya sathish, 54 12. Work Life Balancing in IT industry: Some Impediments and the way out 60 *R.Saranya 13. Inconstancy of INR and its impact on ‘Profitability and Cash Flow Crowning Determinant of Exchange Rate Risk’ of Auto SMEs – An Empirical Study 64 *N. Hariharan 14. Role of Financial institutions in Combating Money laundering and Terrorist 70 Financing in Real Estate Surendran.S 1, Dr.M.Ramasamy 2 15. A Study on The Communication Process in Tamilnadu News Print and Paper 75 Limited (TNPL) Kakithapuram, Karur * l. Leo Franklin 16. Women And Work-Life Balance Practices: An Exploratory Study 78 - Mrs.Lavanya Narasimhan & 2Dr. N. Thangavel 17. Improving service quality through customer relationship management in banking sector process model and its benefits- a review 84 *V.Rajamohan & **Dr.K.Maran 4 SRMJMR- ISSN:2231-511X SRM JOURNAL OF MANAGEMENT RESEARCH. Vol: II, Issue-5, Jan-Mar2012 CHALLENGES OF INFORMATION TECHNOLOGY FACING BY ACCOUNTING PROFESSION Manivannan Senthil velmurugan1 & Dr.M.Sakthi velmurugan2 1 Faculty of Business and Law, Multimedia University.75450.Melaka.Malaysia, Phone: +606252-3740. Fax: +606-2318869 , E-mail: [email protected] 2 Principal, DBJain College, Thoraippakkam.Chennai -600093, India Abstract Information Technology (IT) is pervasive in the world of business. Competence with this technology is imperative for the professional accountant. The accounting organization needs to take care of the virtual transactions and digital processes. In information age, the speed of producing information from various data is important. With the help of information technology created today, accounting profession is doing less of manual works, such as recording the transactions or processing the reports. In coping with the knowledge of advance information technology, accounting professionals are always facing some challenges because they often lack IT technical competence. They need to equip themselves with the information technology skills, knowledge, and know the practices of information technology in order to make them more competitive compared with others. This paper focuses on the impact of information technology in the accounting profession, current and future challenges that will be faced by the accounting profession and the things that accounting profession should do to overcome these challenges. Key words: Information Technology, Accounting Profession, Challenges, Implications, Impact. using specific hardware and software. Another challenge faced by the accounting professions 1.1: Introduction will be the selection of the right accounting The accounting model today is software. Usually, accounting professions will developed during the industrial age. The meet with difficulties in dealing with the revolution from industrial age to information age technology because they do not have the has changed some of the approaches in technical background. Information technology accounting model. The current accounting model has not only affected the daily accountant’s work, is challenged by more flexible and fluid but the education of accounting profession has organizational arrangements, increased shifted from the paper environment to paperless investments in intangible assets, more extensive environment. Accounting professions are having use of financial instruments to manage various a great challenge due to information technology; risks, and changes in information technology. where they need to have some critical thinking in Today, we are talking about globalization, e- order to, give the right suggestions towards the market place, and e-commerce, which sound data generated from the system. intangible to some people out there. The use of Internet has created a new economy whereby 1.2: Research Problem transactions are invisible. The accounting With the above scenario and invention of professions need to deal with this virtual various accounting software or technology tools, transaction. Plus, they also need to combine the the accounting profession’s nature of work has virtual and real transaction in order to produce changed. New roles have been added to them in the year-end or periodical reports to the order to cope up with this changing world. management team. The information technology However there are many major problems in revolution, bring in the newest technology in achieving this objective such as: handling transactions and generating reports 5 SRMJMR- ISSN:2231-511X SRM JOURNAL OF MANAGEMENT RESEARCH. Vol: II, Issue-5, Jan-Mar2012 How are the accounting professions is he didn’t mention the difference between meeting their new roles? laptop computers and PCs. Beside this, he also What should they do in order to fit them didn’t mention the constraints of too dependent selves in the stream of information on laptop computers. technology revolution? What knowledge needed by them to Technology is dramatically changing the make them more competitive compared role of financial professional from that of to others? information recorder to business strategist – making the financial manager much more critical 1.3: Objectives of Research to the success of an enterprise, Boggs (1999). The objectives of this research are: Scott also mentioned that financial professional is . To find out the implication of information expected to provide accurate and timely financial technology towards accounting world. information that can be accessed and analyzed . To identify the challenges faced by quickly. Boggs bring up an example of a well accounting profession in the information known company in USA, which five years ago, it age. took two weeks to close the books, but now it . To equip accounting professions with takes four days. The intranet system makes it skills that help them handle the easier to distribute the right information to the difficulties faced by them in dealing with right person, which will create a paperless information technology. environment. Boggs concluded that the company . To help accounting professions prepare would be able to add more value at the strategic them selves in facing the challenges of end of the business and spend less time information technology and help them to processing transactions if it’s going to the digital be more competitive. way of account. Boggs mentioned more on the impact of digital technology in accounting field, 1.4: Survey of Literature the daily process methods, and the events of Laptop computers provide accounting accounting in an organization but not the people professionals with the means to increase their who will handle accounting. productivity, improve their accuracy, and enhance their client relations, according to Arkin Collins (2002) said that the Internet had (1990). With the invention of laptop computers, changed the way business does business. Since accounting
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