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Development and validation of an improved DeLone-McLean IS success model - application to the evaluation of a tax administration ERP

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  • Banafo Akrong, Godwin
  • Yunfei, Shao
  • Owusu, Ebenezer

Abstract

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.

Suggested Citation

  • Banafo Akrong, Godwin & Yunfei, Shao & Owusu, Ebenezer, 2022. "Development and validation of an improved DeLone-McLean IS success model - application to the evaluation of a tax administration ERP," International Journal of Accounting Information Systems, Elsevier, vol. 47(C).
    • Handle: RePEc:eee:ijoais:v:47:y:2022:i:c:s1467089522000318
    DOI: 10.1016/j.accinf.2022.100579
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    2. Habib Saragih, Arfah & Ali, Syaiful & Suwardi, Eko & Utomo, Hargo, 2024. "Finding the missing pieces to an optimal corporate tax savings: Information technology governance and internal information quality," International Journal of Accounting Information Systems, Elsevier, vol. 52(C).

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