Authors - Mark Anthony A. Gavino, Rafaela Medilane A. Gonzales, Queenie Marie E. Manilag, Angeline G. Reyes, Rey Mark C. Sadoy, Lester P. Acoba Abstract - With the rapid advancement of technology, traditional manual accounting methods are increasingly being replaced by Electronic Accounting Systems (EAS) to improve organizational efficiency and decision-making. This study aimed to examine the perceived effectiveness of EAS and its impact on the productivity of accounting personnel in Makati City. Utilizing a quantitative-descriptive research design, data were collected from 152 finance officers and accountants with at least six months of experience using EAS through a structured Likert-scale questionnaire. The study assessed EAS effectiveness across five dimensions—speed, accuracy, security, reliability of information, and decision-making—and evaluated productivity based on motivation, satisfaction, performance, absenteeism, and turnover. Using partial least squares-structural equation modeling (PLS-SEM), results revealed a strong and statistically significant relationship between perceived effectiveness and productivity. Reliability and validity analyses confirmed the robustness of the measurement model. The findings indicate that effective EAS use significantly enhances both system performance and employee productivity. The study concludes that investing in well-implemented EAS can lead to improved efficiency and workforce outcomes. Practical recommendations include providing continuous user training, choosing secure and adaptable systems, integrating EAS into business strategies, and regularly evaluating system impact.
