改进的德龙-麦克莱恩信息系统成功模型的开发和验证-应用于税务管理ERP的评估

IF 4.1 3区 管理学 Q2 BUSINESS International Journal of Accounting Information Systems Pub Date : 2022-12-01 DOI:10.1016/j.accinf.2022.100579
Godwin Banafo Akrong , Shao Yunfei , Ebenezer Owusu
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引用次数: 9

摘要

企业资源规划(ERP)对一个组织的成功至关重要。然而,促成这些ERP系统成功和使用的因素却很少受到关注。本研究开发并验证了改进的DeLone-McLean IS成功模型。此外,我们还研究了影响ERP系统使用、员工满意度、信息质量、服务质量和系统质量的因素,以及影响系统整体成功的因素。该模型基于混合方法案例研究(MM-CS)。结果表明,该模型能够有效地衡量ERP系统的成功与否。组织氛围、信息质量、系统质量和服务质量都会影响ERP系统的使用。该模型还表明,ERP系统的使用、培训和学习以及三种信息(IS)质量结构都是用户满意度的重要预测因素。研究结果还表明,性别和信息通信技术在ERP用户路径上的使用年限对团队合作与员工满意度之间的关系有调节作用;支持和使用。
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Development and validation of an improved DeLone-McLean IS success model - application to the evaluation of a tax administration ERP

Enterprise resource planning (ERP) is critical to an organization’s success. However, the factors that contribute to the success and usage of these ERP systems have received little attention. This study developed and validation of an improved DeLone-McLean IS success model. Additionally, we examined the factors which influence ERP system usage, employee satisfaction, information quality, service quality, and system quality, as well as the factors that influence the system’s overall success. The proposed model is based on a mixed-methods case study (MM-CS). The results show that the proposed model significantly measures the success of an ERP system. The organizational climate, the information quality, the system quality, and the service quality all have an impact on the usage of an ERP system. The proposed model also shows that the use of an ERP system, training and learning, and the three information (IS) quality constructs are all significant predictors of user satisfaction. The results also indicate that gender and years of ICT use on the path of ERP users have a moderating effect on the relationship between teamwork & support and use.

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来源期刊
CiteScore
9.00
自引率
6.50%
发文量
23
期刊介绍: The International Journal of Accounting Information Systems will publish thoughtful, well developed articles that examine the rapidly evolving relationship between accounting and information technology. Articles may range from empirical to analytical, from practice-based to the development of new techniques, but must be related to problems facing the integration of accounting and information technology. The journal will address (but will not limit itself to) the following specific issues: control and auditability of information systems; management of information technology; artificial intelligence research in accounting; development issues in accounting and information systems; human factors issues related to information technology; development of theories related to information technology; methodological issues in information technology research; information systems validation; human–computer interaction research in accounting information systems. The journal welcomes and encourages articles from both practitioners and academicians.
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