Abstract
DeLone and McLean (1992) model of information systems success has received much attention amongst researchers. This study aimed to respecify and validate the DeLone and McLean model (2003) by proposing a social exchange theory for underlying changes in the direction of perceived quality and adding perceived value variables suggested by Wang (2008). The purpose of this study was to obtain a better understanding of information system of the user perception when using organization’s information systems. Therefore, a model for testing the information systems success was formed.The primary data used in this study were collected from 102 respondents who apply accounting software in their companies (end-user computing). Companies that were used as samples in this study were the ones that created or developed accounting software by themselves. 27 questionnaires were obtained by mail survey accompanied with a contact-person approach.All of the hypotheses tested were found to be significantly supported. The model provided strong support for the relationships between perceived quality, perceived value, user satisfaction, and net benefits. Information and system quality has been shown as a proxy that affects service quality. Information quality, system quality, and service quality cause the formation of perceived value and, then, this perceived value will affect user satisfaction and net benefits. The characteristics of information systems are an important aspect that researchers should concern when testing the information systems success.
Highlights
The implementation of computer-based information systems, in particular accounting information system, has an important role in supporting organization activities
This study aimed to respecify DeLone and McLean (2003) model based on theory and literature related to information systems, integrating the perceived quality underlying relationship, which consists of information quality, system quality, and service quality, and to validate the perceived value variables suggested by Wang (2008)
This study successfully respecify the DeLone and McLean model (2003) by changing the effect direction of perceived quality structures consisting of information quality, system quality, and service quality
Summary
The implementation of computer-based information systems, in particular accounting information system, has an important role in supporting organization activities. This study aimed to respecify DeLone and McLean (2003) model based on theory and literature related to information systems, integrating the perceived quality underlying relationship, which consists of information quality, system quality, and service quality, and to validate the perceived value variables suggested by Wang (2008). DeLone and McLean (2003) propose an updated Currently service is viewed as a dynamic process model of information system success by adding “ser- both by users and IT employees that actively parvice quality” as a new dimension of the informa- ticipate (Shostack, 1987). The service quality variable in the updated DeLone between users and IT employees as a form of soand McLean model (2003) based on Parasuraman cial exchange which participants normally seek to (1988) used in marketing research. Perceived quality hypothated with the users when they operate information esis on perceived value based on Wang (2008)
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