by Wong Man Kit. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1991. / Bibliography: leaves 77-78. / abstract --- p.ii / ACKNOWLEDGEMENTS --- p.iii / table of contents --- p.iv / list of tables --- p.vi / Chapter / Chapter I. --- INTRODUCTION --- p.1 / Objectives of the Study --- p.1 / Information Technology --- p.1 / Accounting Systems --- p.3 / Definition and Scope --- p.3 / purposes --- p.5 / Manufacturing Industries in Hong Kong --- p.6 / Size and Development --- p.6 / Types of Industry --- p.7 / Outlook --- p.9 / Literature Review --- p.9 / Chapter II. --- RESEARCH METHODOLOGY --- p.14 / Introduction --- p.14 / Mail Questionnai re --- p.14 / Population --- p.14 / Sampling --- p.16 / Questionnai re desi --- p.16 / Profile of Respondents --- p.17 / Field Interview --- p.18 / Chapter III. --- survey findings --- p.20 / Level of Usage of Information Technology products --- p.21 / "Usage of Computer Hardware, General Software, and Storage Media" --- p.21 / Accounting Software and Type of Computer --- p.22 / Data Processing Technique --- p.22 / Impact of Information Technology on Financial Accounting System --- p.23 / Source Data Capture --- p.23 / Controls --- p.23 / Periodic Financial Reports --- p.25 / Trade Payables and Receivable --- p.25 / Inventory Control System --- p.26 / Impact of Information Technology on Management Accounting System --- p.27 / Purpose of Computerized Costing System --- p.27 / Overhead Absorption Base --- p.28 / Standard Costing System --- p.28 / Operating Budget --- p.29 / Capital Expenditure Budgeting --- p.29 / Cash Flow Forecast --- p.30 / Conclusion --- p.30 / Chapter IV. --- INTERVIEW FINDINGS / An Manufacturing Division of a Hong Kong Listed Company --- p.31 / A Subsidiary of a US Listed Company --- p.33 / A Private Limited Company --- p.35 / Conclusion --- p.36 / Chapter V. --- CONCLUSION / Limitation --- p.38 / Summary --- p.38 / Contribution --- p.40 / APPENDIX I --- p.44 / BIBLIOGRAPHY --- p.77