Question

Mariati is the bookkeeper for Affendi’s Distributing Company, a distributor of soft drinks and juices. Because the company is rather small, Mariati performs all daily accounting tasks herself. Affendi, the owner of the company, supervises the warehouse/delivery and front office staff, but he also spends much of his time jogging and skiing.

For several years, profits were good, and sales grew faster than industry averages. Although the accounting system was working well, bottlers were pressuring Affendi to computerize. With a little guidance from a CPA friend and with no mention to Mariati, Affendi bought a new computer system and some accounting software. Only one day was required to set up the hardware, install the software, and convert the files. The morning the vendor installed the computer system, Mary’s job performance changed dramatically. Although the software company provided two full days of training, Mariati resisted learning the new system. As a result, Affendi decided she should run both the manual and computer systems for a month to verify the new system’s accuracy.

Mariati continually complained that she lacked the time and expertise to update both systems by herself. She also complained that she did not understand how to use the new computer system. To keep accounts up to date, Affendi spent two to three hours a day running the new system himself. Affendi found that much of the time spent running the system was devoted to identifying discrepancies between the computer and manual results. When the error was located, it was usually in the manual system. This significantly increased Affendi’s confidence in the new system.

At the end of the month, Affendi was ready to scrap the manual system, but Mariati said she was not ready. Affendi went back to skiing and jogging, and Mariati went on with the manual system. When the computer system fell behind, Affendi again spent time catching it up. He also worked with Mariati to try to help her understand how to operate the computer system.

Months later, Affendi was very frustrated because he was still keeping the computer system up to date and training Mary. He commented, “I’m sure Mariati knows how to use the system, but she doesn’t seem to want to. I can do all the accounting work on the computer in two or three hours a day, but she can’t even do it in her normal eight-hour workday. What should I do?”

1. Explain THREE (3) real causes of Mariati’s resistance to computers.

2. Identify FOUR (4) events that have contributed to the new system’s failure
3. Explain how Affendi should have handled the accounting system computerization.

Answer 1

Ans a) Three real causes of Mariati resistance to computers are following:

1. Inefficient management skills: Affendi is not managing in a better way to shift to computerized accounting system.

2. Resistance to change: Mariati is showing lack of interest to shift to computerized system and is resisting to change.

3. Lack of proper training: Proper training before shift to computerized accounting system is not provided to Mariati.

Ans b) Four events that contributed to new system failure are as follows:

1. Purchasing new system without prior discussion with Mariati.

2. Installation of computerized system without proper training and demonstration.

3. Resistance of Mariati to learn and adapt to changed system.

4. Instead of supporting and guiding Mariati to cope up with the backlog, Affendi was self completing the task. Further, no help of vendor team is taken to support and guide Mariati.

Ans c) Affendi should have considered below points while accounting system computerization:

1. Before purchasing and installing of new system there should have been a healthy discussion between Affendi and Mariati.

2. Also, there should have been proper testings and demonstrations before installation of new software. Further, while purchasing the new software there should be proper contract with the vendor team to guide and support in running and smooth conversion to new system.

3. Proper motivation should be provided to Mariati to adapt the change and also job security should have been provided to Mariati.

4. Training should be provided for longer time via support team to Mariati to make her more comfortable with new accounting system.