Abstract
Researchers and professionals are very interested in the value of accounting information systems (AIS) in developing countries. Academics agree that information system (IS) user satisfaction are crucial to the survival of any IS. Hence, it is crucial to examine the impact of several factors including technological factors on user satisfaction, as more and more developing countries adopt and deploy such systems. In order to examine the factors affecting AIS user satisfaction from the standpoint of Jordanian users, this paper provides a framework adapted from the Seddon and IS Success models. The proposed framework theorises that information quality and system quality are the factors that could potentially affect perceived usefulness and user satisfaction, while perceived usefulness can potentially affect user satisfaction in the context of Jordanian small and medium enterprises (SMEs). By addressing questions pertaining to the theoretical and practical elements of AIS user satisfaction, this study adds to the existing body of literature on the application of IS. Additionally, the report offers suggestions for policymakers and stakeholders in developing countries on how to ensure AIS effectiveness.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
References
DeLone, W.H., McLean, E.R.: Information systems success measurement. Found. Trends Inf. Syst. 2(1), 1–116 (2016). https://doi.org/10.1561/2900000005
Alryalat, M., Dwivedi, Y.K., Williams, M.D.: An analysis of electronic government research from the perspective of developing countries. 7(4) (2013). https://doi.org/10.1504/ijicbm.2013.056660
Alkhwaldi, A.F., Alobidyeen, B., Abdulmuhsin, A.A., Al-Okaily, M.: Investigating the antecedents of HRIS adoption in public sector organizations: integration of UTAUT and TTF. Int. J. Organ. Anal. (2022). https://doi.org/10.1108/IJOA-04-2022-3228
Al-Okaily, A., Al-Okaily, M., Ai Ping, T., Al-Mawali, H., Zaidan, H.: An empirical investigation of enterprise system user satisfaction antecedents in Jordanian commercial banks. Cogent Bus. Manag. 8(1) (2021). https://doi.org/10.1080/23311975.2021.1918847
Al-Okaily, M.: Toward an integrated model for the antecedents and consequences of AIS usage at the organizational level. EuroMed. J. Bus. (ahead-of-print) (2022)
Al-Okaily, M.: Assessing the effectiveness of accounting information systems in the era of COVID-19 pandemic. VINE J. Inf. Knowl. Manag. Syst. (ahead-of-print) (2021)
Al-Okaily, A., Teoh, A.P., Al-Okaily, M.: Evaluation of data analytics-oriented business intelligence technology effectiveness: an enterprise-level analysis. Bus. Process Manag. J. 29(3), 777–800 (2023)
Baabdullah, A.M., Alalwan, A.A., Rana, N.P., Kizgin, H., Patil, P.: Consumer use of mobile banking (M-Banking) in Saudi Arabia: towards an integrated model. Int. J. Inf. Manag. 44(September 2018), pp. 38–52 (2019). https://doi.org/10.1016/j.ijinfomgt.2018.09.002
Tam, C., Oliveira, T.: Understanding the impact of m-banking on individual performance: DeLone & McLean and TTF perspective. Comput. Human Behav. 61, 233–244 (2016). https://doi.org/10.1016/j.chb.2016.03.016
Al-Okaily, M., Al-Okaily, A.: An empirical assessment of enterprise information systems success in a developing country: the Jordanian experience. TQM J. (2022)
Al-Qudah, A.A., Al-Okaily, M., Alqudah, G., Ghazlat, A.: Mobile payment adoption in the time of the COVID-19 pandemic. Electron. Commer. Res. 1–25 (2022)
Aws, A.L., Ping, T.A., Al-Okaily, M.: Towards business intelligence success measurement in an organization: a conceptual study. J. Syst. Manag. Sci 11, 155–170 (2021)
Al-Okaily, M., Alalwan, A.A., Al-Fraihat, D., Alkhwaldi, A.F., Rehman, S.U., Al-Okaily, A.: Investigating antecedents of mobile payment systems’ decision-making: a mediated model. Glob. Knowl. Mem. Commun. (ahead-of-print) (2022)
Musleh Al-Sartawi, A.M., Hussainey, K., Razzaque, A.: The role of artificial intelligence in sustainable finance. J. Sustain. Financ. Invest. 1–6 (2022)
Ruivo, P., Oliveira, T., Neto, M.: Examine ERP post-implementation stages of use and value: empirical evidence from Portuguese SMEs. Int. J. Account. Inf. Syst. 15(2), 166–184 (2014). https://doi.org/10.1016/j.accinf.2014.01.002
Al-Sartawi, A.: Social media disclosure of intellectual capital and firm value. Int. J. Learn. Intellect. Cap. 17(4), 312–323 (2020)
Seyal, A.H., Rahman, N.A.: A preliminary investigation of measuring users satisfaction & success on financial & accounting information system: Bruneian perspective. Int. J. Bus. Manag. Rev. 3(2), 1–22 (2015). www.goldpages.com.bn
Al-Hattami, H.M.: Validation of the D&M IS success model in the context of accounting information system of the banking sector in the least developed countries. J. Manag. Control 32(1), 127–153 (2021). https://doi.org/10.1007/s00187-020-00310-3
Al-Okaily, M., Al-Fraihat, D., Al-Debei, M.M., Al-Okaily, A.: Factors influencing the decision to utilize eTax systems during the COVID-19 pandemic: the moderating role of anxiety of COVID-19 infection. Int. J. Electron. Gov. Res. 18(1), 1–24 (2022)
Al-Okaily, M., Alqudah, H., Al-Qudah, A.A., Al-Qadi, N.S., Elrehail, H., Al-Okaily, A.: Does financial awareness increase the acceptance rate for financial inclusion? An empirical examination in the era of digital transformation. Kybernetes (ahead-of-print) (2022)
Al-Okaily, M., Alqudah, H.M., Al-Qudah, A.A., Alkhwaldi, A.F.: Examining the critical factors of computer-assisted audit tools and techniques adoption in the post-COVID-19 period: internal auditors perspective. VINE J. Inf. Knowl. Manag. Syst. (ahead-of-print) (2022)
Hsu, P.F., Yen, H.J.R., Chung, J.C.: Assessing ERP post-implementation success at the individual level: revisiting the role of service quality. Inf. Manag. 52(8), 925–942 (2015). https://doi.org/10.1016/j.im.2015.06.009
Musleh Al-Sartawi, A.M.A.: E-learning improves accounting education: case of the higher education sector of Bahrain. In: Themistocleous, M., Papadaki, M., Kamal, M.M., (eds.) Information Systems. EMCIS 2020. Lecture Notes in Business Information Processing, vol. 402. Springer, Cham
Muda, I., Dharsuky, A.: Impact of region financial information system (SIKD) quality, role ambiguity and training on precision of financial statement of local government presentation in North Sumatra. Int. J. Appl. Bus. Econ. Res. 13(6), 4283–4304 (2015)
Alqudah, H., et al.: Intrinsic factors influencing the accounting information systems’ effectiveness in Jordanian listed companies. In: From the Internet of Things to the Internet of Ideas: the Role of Artificial Intelligence: proceedings of EAMMIS 2022. Springer, pp. 591–609 (2022)
Kofahe, M.K., Hassan, H., Mohamad, R.: Factors affecting successful implementation of government financial management information system (Gfmis) in Jordan public sector: a proposed framework. Int. J. Account. Financ. Bus. 4(20), 32–44 (2019). www.ijafb.com
Al-Sartawi, A.: The effect of corporate governance on the performance of the listed companies in the gulf cooperation council countries. Jordan J. Bus. Adm. 11(3), 705–725 (2015)
Alqudah, H., Al Natour, A.R., Al-Kofahi, M., Rahman, M.S.A., Abutaber, T.A., Al-Okaily, M.: Determinants of the cashless payment systems acceptance in developing Countries: evidence from Jordanian public sector employees. In: Artificial Intelligence for Sustainable Finance and Sustainable Technology: Proceedings of ICGER 2021, vol. 1 (2022), pp. 593–601
Salman Alfawareh, F., Zuhier Marei, A., Al-Kofahi, M., Daoud, L., Marei, A., Alkhazaleh, A.: The determinants of capital structure: a conceptual understanding of non-financial firms in Jordan the determinants of capital structure: a conceptual understanding of non-financial firms in Jordan the determinants of capital structure: a conceptual underst. Turkish Online J. Qual. Inq. 12(8), 2144–2152 (2021). https://www.researchgate.net/publication/357484809
Alfawareh, F.S., et al.: The relationship between capital structure and performance of non-financial firms listed on the Amman stock exchange. Res. J. Financ. Account. 13(2), 96–102 (2022). https://doi.org/10.7176/rjfa/13-2-09
Musleh Al-Sartawi, A.M.A., (eds.): Artificial intelligence for sustainable finance and sustainable technology. In: ICGER 2021. Lecture Notes in Networks and Systems, vol. 423. Springer, Cham (2022)
Abu-shanab, E., Abu-shehab, R., Khairallah, M., Group, A.: IA Je IA. vol. 4, no. 1 (2015)
Al-Okaily, M., Al Natour, A.R., Shishan, F., Al-Dmour, A., Alghazzawi, R., Alsharairi, M.: Sustainable FinTech innovation orientation: a moderated model. Sustainability 13(24), 13591 (2021)
Al-Okaily, A., Abd Rahman, M.S., Al-Okaily, M., Ismail, W., Ali, A.: Measuring success of accounting information system: applying the DeLone and McLean model at the organizational level. J. Theor. Apply Inf. Technol. 98(14), 2697–2706 (2020)
Alsmadi, A.A., Shuhaiber, A., Alhawamdeh, L.N., Alghazzawi, R., Al-Okaily, M.: Twenty years of mobile banking services development and sustainability: a bibliometric analysis overview (2000–2020). Sustainability 14(17), 10630 (2022)
Alsmadi, A.A., Shuhaiber, A., Al-Okaily, M., Al-Gasaymeh, A., Alrawashdeh, N.: Big data analytics and innovation in e-commerce: current insights and future directions. J. Financ. Serv. Mark. 1–18 (2023)
DeLone, W.H., McLean, E.R.: The DeLone and McLean model of information systems success: a ten-year update. J. Manag. Inf. Syst. 19(4), 9–30 (2003). https://doi.org/10.1080/07421222.2003.11045748
Seddon, P.: Seddon 1997.pdf. Inf. Syst. Res. 8(3), 240–253 (1997)
Al-Sartawi, A., (ed.): The big data-driven digital economy: artificial and computational intelligence. In: Kacprzyk, J. (ed.) Studies in Computational Intelligence, vol. 974. Springer International Publishing (2021)
Petter, S., Delone, W., McLean, E.R.: Information systems success: the quest for the independent variables. J. Manag. Inf. Syst. 29(4), 7–62 (2013). https://doi.org/10.2753/MIS0742-1222290401
DeLone, W.H., McLean, E.R.: Information systems success: the quest for the dependent variable. Inf. Syst. Res. 3(1), 60–95 (1992)
Seddon, P., Kiew, M.Y.: A partial test and development of the DeLone and McLean model of is success. In: Proceedings of the 15th International Conference Information on System ICIS 1994, vol. 4, no. 1, pp. 99–110 (1994). https://doi.org/10.3127/ajis.v4i1.379
Rana, N.P., Dwivedi, Y.K., Williams, M.D., Lal, B.: Examining the success of the online public grievance redressal systems: an extension of the IS Success model. Inf. Syst. Manag. 32(1), 39–59 (2015). https://doi.org/10.1080/10580530.2015.983019
Rai, A., Lang, S.S., Welker, R.B.: Assessing the validity of IS success models: an empirical test and theoretical analysis. Inf. Syst. Res. 13(1), 50–69 (2002). https://doi.org/10.1287/isre.13.1.50.96
Chen, J.V., Jubilado, R.J.M., Capistrano, E.P.S., Yen, D.C.: Factors affecting online tax filing—An application of the IS success model and trust theory. Comput. Human Behav. 43, 251–262 (2015). https://doi.org/10.1016/j.chb.2014.11.017
Alansari, Y., Al-Sartawi, A.: IT governance and E-banking in GCC listed banks. Procedia Comput. Sci. 183, 844–848 (2021)
Musleh Alsartawi, A., Hegazy, M.A.A., Hegazy, K.: Guest editorial: the COVID-19 pandemic: a catalyst for digital transformation. Manag. Audit. J. 37(7), 769–774 (2022)
Pitt, L.F., Watson, R.T., Kavan, C.B.: Service quality: a measure of information systems effectiveness. MIS Q. Manag. Inf. Syst. 19(2), 173–185 (1995). https://doi.org/10.2307/249687
Seddon, P.B., Staples, S., Patnayakuni, R., Bowtell, M.: Dimensions of information systems success. Commun. Assoc. Inf. Syst. 2(November) (1999). https://doi.org/10.17705/1cais.00220
Barham, A.S., Kanan, M.A.: Effects of electrochemical parameters on electropolymerisation of 2-nitro-p-phenylenediamine synthesised in an acidic medium. Int. J. Electrochem. Sci. 15, 5664–5681 (2020)
Hassan, H., Kofahi, M., Mohamad, R.: DeLone and McLean information systems success model: a literature review. Int. J. Bus. Inf. Syst. 1, 1 (2021). https://doi.org/10.1504/IJBIS.2021.10043520
Floropoulos, J., Spathis, C., Halvatzis, D., Tsipouridou, M.: Measuring the success of the Greek taxation information system. Int. J. Inf. Manag. 30(1), 47–56 (2010). https://doi.org/10.1016/j.ijinfomgt.2009.03.013
Bag, D.: Customer engagement of mobile banking a case of mobile money in rural India. Int. J. Electron. Bank. 3(3), 220–237 (2022)
Rouibah, K., Hamdy, H.I., Al-Enezi, M.Z.: Effect of management support, training, and user involvement on system usage and satisfaction in Kuwait. Ind. Manag. Data Syst. 109(3), 338–356 (2009). https://doi.org/10.1108/02635570910939371
Stefanovic, D., Marjanovic, U., Delić, M., Culibrk, D., Lalic, B.: Assessing the success of e-government systems: an employee perspective. Inf. Manag. 53(6), 717–726 (2016). https://doi.org/10.1016/j.im.2016.02.007
Petter, S., DeLone, W., McLean, E.: Measuring information systems success: models, dimensions, measures, and interrelationships. Eur. J. Inf. Syst. 17(3), 236–263 (2008). https://doi.org/10.1057/ejis.2008.15
Al-Sartawi, A.: Does it pay to be socially responsible? Empirical evidence from the GCC countries. Int. J. Law Manag. 62(5), 381–394 (2020)
Almajali, D., Al-Okaily, M., Al-Daoud, K., Weshah, S., Shaikh, A.A.: Go cashless! Mobile payment apps acceptance in developing countries: the Jordanian context perspective. Sustainability 14(20), 13524 (2022)
Al-Okaily, M., Alkhwaldi, A.F., Abdulmuhsin, A.A., Alqudah, H., Al-Okaily, A.: Cloud-based accounting information systems usage and its impact on Jordanian SMEs’ performance: the post-COVID-19 perspective. J. Financ. Report. Account. 21(1), 126–155 (2023)
Urbach, N., Smolnik, S., Riempp, G.: An empirical investigation of employee portal success. J. Strateg. Inf. Syst. 19(3), 184–206 (2010). https://doi.org/10.1016/j.jsis.2010.06.002
Al-Kofahi, M.K., Hassan, H., Mohamad, R.: Information systems success model: a review of literature. Int. J. Innov. Creat. Chang. 12(10), 104–128 (2020)
El-Ebiary, Y.A.B., et al.: Determinants of customer purchase intention using Zalora mobile commerce application. In: 2021 2nd International Conference on Smart Computer Electronic Enterprise Ubiquitous, Adapt. Sustain. Comput. Solut. New Norm. ICSCEE 2021 (December), pp. 159–163 (2021). https://doi.org/10.1109/ICSCEE50312.2021.9497995
Poelmans, S., Reijers, H.A., Recker, J.: Investigating the success of operational business process management systems. Inf. Technol. Manag. 14(4), 295–314 (2013). https://doi.org/10.1007/s10799-013-0167-8
Chakraborty, D., Paul, A., Kaur, G.: Microeconomics: machine learning model with behavioural intelligence to reduce credit card fraud. Int. J. Electron. Bank. 3(4), 358–378 (2022)
Sharma, S.K., Sharma, M.: Examining the role of trust and quality dimensions in the actual usage of mobile banking services: an empirical investigation. Int. J. Inf. Manag. 44(September 2018), 65–75 (2019). https://doi.org/10.1016/j.ijinfomgt.2018.09.013
Kumar, H., Sofat, R.: Digital payment and consumer buying behaviour-an empirical study on Uttarakhand, India. Int. J. Electron. Bank. 3(4), 337–357 (2022)
Al-kofahi, M.: A bibliometric analysis of published articles on management information systems (MIS). Inf. Knowl. Manag. 11(4), 142–149 (2021). https://doi.org/10.7176/ikm/11-4-14
Sun, Y., Mouakket, S.: Assessing the impact of enterprise systems technological characteristics on user continuance behavior: an empirical study in China. Comput. Ind. 70, 153–167 (2015). https://doi.org/10.1016/j.compind.2015.01.003
Al-Sartawi, A., Sanad, Z.: Institutional ownership and corporate governance: evidence from Bahrain. Afro-Asian J. Financ. Account. 9(1), 101–115 (2019)
Tam, C., Oliveira, T.: Understanding mobile banking individual performance: the DeLone & McLean model and the moderating effects of individual culture. Internet Res. 27(3), 538–562 (2017). https://doi.org/10.1108/IntR-05-2016-0117
Mohammed, O., et al.: A Comparative study of the e-commerce platforms of amazon and Ebay, vol. 14, no. 2, pp. 1237–1246 (2023). https://doi.org/10.47750/pnr.2023.14.S02.152
Mohammad, O., et al.: Data processing related to the impact of performance expectation, effort expectation, and perceived usefulness on the use of electronic banking services for customers of Jordanian banks. Int. J. Data Netw. Sci. 7, 657–666 (2023). https://doi.org/10.5267/j.ijdns.2023.3.006
Sanad, Z., Al-Sartawi, A.: The Adoption of eXtensible business reporting language (XBRL): an empirical investigation of the perceptions of accounting professionals. Int. J. Crit. Infrastr. Accept Pap. (2023)
Mohmmad, O., Al-qudah, A.: Manag. Sci. Lett. 10 (2020). https://doi.org/10.5267/j.msl.2020.5.009
Wu, J.H., Wang, Y.M.: Measuring KMS success: a respecification of the DeLone and McLean’s model. Inf. Manag. 43(6), 728–739 (2006). https://doi.org/10.1016/j.im.2006.05.002
Abu-Salih, B., Wongthongtham, P., Morrison, G., Coutinho, K., Al-Okaily, M., Huneiti, A.: Short-term renewable energy consumption and generation forecasting: a case study of Western Australia. Heliyon 8(3), e09152 (2022)
Bany Mohammad, A., Al-Okaily, M., Al-Majali, M., Masa’deh, R.: Business intelligence and analytics (BIA) usage in the banking industry sector: an application of the TOE framework. J. Open Innov. Technol. Mark. Complex. 8(4), 189 (2022)
Al-Sartawi, A.: Information technology governance and cybersecurity at the board level. Int. J. Crit. Infrastruct. 16(2), 150–161 (2020)
Rana, N.P., Dwivedi, Y.K.: An empirical examination of antecedents determining students’ usage of clickers in a digital marketing module. Int. J. Bus. Inf. Syst. 27(1), 86–104 (2018). https://doi.org/10.1504/IJBIS.2018.088572
Al-Okaily, M.: Does AIS usage matter at SMEs performance: an empirical investigation in the digital transformation revolution. Inf. Discov. Deliv. ahead-of-print(ahead-of-print). https://doi.org/10.1108/IDD-08-2022-0072
Ghobakhloo, M., Tang, S.H.: Information system success among manufacturing SMEs: case of developing countries. Inf. Technol. Dev. 21(4), 573–600 (2015). https://doi.org/10.1080/02681102.2014.996201
Author information
Authors and Affiliations
Corresponding author
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2024 The Author(s), under exclusive license to Springer Nature Switzerland AG
About this chapter
Cite this chapter
Al-Kofahi, M., Al-Okaily, A., Al-Sharairi, M.E., Al-Sartawi, A., Al-Okaily, M., Alqudah, H. (2024). Antecedents of User Satisfaction in the Context of Accounting Information Systems: A Proposed Framework. In: Musleh Al-Sartawi, A.M.A., Al-Qudah, A.A., Shihadeh, F. (eds) Artificial Intelligence-Augmented Digital Twins. Studies in Systems, Decision and Control, vol 503. Springer, Cham. https://doi.org/10.1007/978-3-031-43490-7_41
Download citation
DOI: https://doi.org/10.1007/978-3-031-43490-7_41
Published:
Publisher Name: Springer, Cham
Print ISBN: 978-3-031-43489-1
Online ISBN: 978-3-031-43490-7
eBook Packages: EngineeringEngineering (R0)