IDEAS home Printed from https://ideas.repec.org/p/gtr/gatrjs/jber264.html

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

Author

Listed:
  • 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)
    as

    Download full text from publisher

    File URL: https://gatrenterprise.com/GATRJournals/JBER/pdf_files/JBERVol-10(3)2025/2.Nicoleta%20Lupu.pdf
    Download Restriction: http://gatrenterprise.com/GATRJournals/online_submission.html
    File URL: https://libkey.io/https://doi.org/10.35609/jber.2025.10.3(2)?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to

    for a different version of it.

    References listed on IDEAS

    as
    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).
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Chen, Xilu & Ge, Erqi & Xu, Xianxiang & Zhou, Quan, 2025. "Does digitalization of government activities improve business environment? The influence of public service standardization," Economic Analysis and Policy, Elsevier, vol. 87(C), pages 533-560.
    2. Kira Zerwer, 2024. "VAT do you eat? Green consumption taxes and firms' market share," Journal of Agricultural Economics, Wiley Blackwell, vol. 75(2), pages 504-523, June.
    3. Kangqi Jiang & Xiaofeng Chen & Jiayun Li & Mengling Zhou, 2025. "Technology adoption and extreme stock risk: Evidence from digital tax reform in China," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 12(1), pages 1-20, December.
    4. Theodoros Kounadeas, 2023. "The Effectiveness of Digital Payments in Tackling Tax Evasion in Greece," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 3-21.
    5. Wei, Wei & Song, Yan & Jin, Ruifeng, 2024. "The impact of tax digitalization on corporate salary structures," Finance Research Letters, Elsevier, vol. 64(C).
    6. Per Engström & Johannes Hagen & Alireza Khoshghadam & Andrea Schneider, 2025. "Effects of electronic cash registers on reported revenue," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(2), pages 566-594, April.
    7. Notsu, Naruki & Hirota, Haruaki & Akai, Nobuo, 2025. "Inter-municipal cooperation and tax enforcement capabilities," Regional Science and Urban Economics, Elsevier, vol. 114(C).
    8. Das, Satadru & Gadenne, Lucie & Nandi, Tushar & Warwick, Ross, 2023. "Does going cashless make you tax-rich? Evidence from India’s demonetization experiment," Journal of Public Economics, Elsevier, vol. 224(C).
    9. Hagen Kruse & Franziska Lieselotte Ohnsorge & Gabriel Zenon Tourek & Zoe Leiyu Xie, 2025. "Bridging the Gap : Revenue Mobilization in South Asia," Policy Research Working Paper Series 11104, The World Bank.
    10. Messono, Omang Ombolo, 2025. "The intersection of publics services digitalization and women's empowerment in tax revenue mobilization," Technological Forecasting and Social Change, Elsevier, vol. 219(C).
    11. Glenn P. Jenkins & Siamand Hesami & Osaid Alshamleh & Anastasiya Yarygina & Carola Pessino, 2023. "A Cost-Benefit Analysis Methodology for Administrative Prefilling of Value-Added Tax Returns: An Application for Chile," Development Discussion Papers 2023-10, JDI Executive Programs.
    12. Kotsogiannis, Christos & Salvadori, Luca & Karangwa, John & Murasi, Innocente, 2025. "E-invoicing, tax audits and VAT compliance," Journal of Development Economics, Elsevier, vol. 172(C).
    13. Annalisa Frigo & Sauro Mocetti, 2025. "The effects of digitalization on the functioning of the public sector: evidence from e-procurement," Questioni di Economia e Finanza (Occasional Papers) 938, Bank of Italy, Economic Research and International Relations Area.
    14. Marwin Heinemann & Wojciech Stiller, 2023. "Digitalization and Cross-Border Tax Fraud: Evidence from E-Invoicing in Italy," CESifo Working Paper Series 10227, CESifo.
    15. Bellon, Matthieu & Dabla-Norris, Era & Khalid, Salma, 2023. "Technology and tax compliance spillovers: Evidence from a VAT e-invoicing reform in Peru," Journal of Economic Behavior & Organization, Elsevier, vol. 212(C), pages 756-777.
    16. Lucena, João Paulo Oliveira & Sampaio, Raquel Menezes Bezerra, 2025. "Does municipality size matter? The impact of introducing the electronic consumer invoice (NFC-e)," Economic Analysis and Policy, Elsevier, vol. 87(C), pages 1763-1781.
    17. Tu, Wenjun & Du, Anna Min & Saddler, Sarah Borthwick, 2025. "Digital tax administration, investor risk perception, and stock return volatility," International Review of Economics & Finance, Elsevier, vol. 103(C).
    18. Cai, Cheng & Zhou, Lianjie & Liu, Dongshuang, 2025. "Dynamic relationship between tax reputation, digital transformation, and corporate tax compliance in financial markets," International Review of Financial Analysis, Elsevier, vol. 104(PA).
    19. Qi Shao & Danhua Deng & Zhuo Qiao & Xinyang Li & Tianyu Bai, 2025. "Big Data Tax Enforcement and Corporate Tax Digital Transformation: Evidence from China," Economic Growth Centre Working Paper Series 2507, Nanyang Technological University, School of Social Sciences, Economic Growth Centre.
    20. Mascagni, Giulia & Mengistu, Andualem T. & Woldeyes, Firew B., 2021. "Can ICTs increase tax compliance? Evidence on taxpayer responses to technological innovation in Ethiopia," Journal of Economic Behavior & Organization, Elsevier, vol. 189(C), pages 172-193.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;
    ;

    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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gtr:gatrjs:jber264. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Prof. Dr. Abd Rahim Mohamad (email available below). General contact details of provider: http://gatrenterprise.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.