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Study on Evaluating the User Satisfaction of Ro E-Invoice Implementation: A Re-analysis Using Modified Constructs

Author

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  • Nicoleta Lupu

    (National University of Science and Technology Politehnica Bucharest, Department of Quality Engineering and Industrial Technologies, Bucharest, Romania Author-2-Name: Irina Severin Author-2-Workplace-Name: National University of Science and Technology Politehnica Bucharest, Department of Quality Engineering and Industrial Technologies, Bucharest, Romania Author-3-Name: Author-3-Workplace-Name: Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:)

Abstract

" Objective - This paper re-examines the success factors of the electronic invoicing system in Romania using a refined version of a previously tested model based on the user satisfaction concept and DeLone and McLean's Information System Success model. The original model consists of seven components: Compliance and Legislative Changes, Information Quality, System Quality, Service Quality, User Satisfaction, User Beliefs and Trust in the organization, and Net Benefit. The constructs for System Quality and Service Quality did not demonstrate a statistically significant impact on User Satisfaction. In this study, the components System Quality and Service Quality are merged into a single unified quality construct to reduce conceptual redundancy and increase model parsimony. Methodology/Technique - Using the dataset obtained from an online questionnaire, structural equation modelling based on the partial least squares method (SEM PLS) was applied to evaluate the revised model. Findings - The results remained consistent with the previous analysis, indicating that the unified construct does not alter the model's overall explanatory power or predictive validity. Novelty - These findings suggest that simplifying quality dimensions in models of information systems success may be both empirically and theoretically justified, particularly in areas characterized by regulatory compliance and the use of standardized technology, such as electronic invoicing. Type of Paper - Empirical"

Suggested Citation

  • Nicoleta Lupu, 2025. "Study on Evaluating the User Satisfaction of Ro E-Invoice Implementation: A Re-analysis Using Modified Constructs," GATR Journals jber264, Global Academy of Training and Research (GATR) Enterprise.
    • Handle: RePEc:gtr:gatrjs:jber264
    DOI: https://doi.org/10.35609/jber.2025.10.3(2)
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    References listed on IDEAS

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    1. Bellon, Matthieu & Dabla-Norris, Era & Khalid, Salma & Lima, Frederico, 2022. "Digitalization to improve tax compliance: Evidence from VAT e-Invoicing in Peru," Journal of Public Economics, Elsevier, vol. 210(C).
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    Keywords

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    JEL classification:

    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • C12 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - Hypothesis Testing: General
    • C39 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - Other

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