On the Enteprise-Wide Accounting System Adoption: Study of the Information System Successfulness Case of Indonesia

Abstract

Organizations expecting the benefits of information system (IS) should effectively anticipate any detrimental challenges that may emerge from various dimensions by virtue of organizational transformation. Missaliance between the intended goal of an information system development and users’ requirements may create significant user dissatisfaction and eventually lead to system abandonment. In light of prior research in IS adoption, it is essential to look into factors that play explainable role on users satisfaction and in turn, IS successful adoption. Prior research has addressed many contingency aspects of IS success, mainly of the recent evidences are from enterprise-wide information system viewpoint, such as enterprise resources planning. Despite many studies having been conducted, finding from studies focusing on enteprise-wide accounting module have largely been unsubstantiated. This research builds on DeLone and McLean IS success model to examine the factors related to system that contribute to user satisfaction. Using Covariance Based – Structural Equation Modeling, the research investigates the relationship between three latent variables, namely system quality, information quality and service quality with user satisfaction, system use, and individual impact. System quality perception was included to add up more theoretical explanation power. Outcome from 200 data extracted from Indonesia corporations showed that the majority of our hypotheses were significantly supported. Among them were the relationships between system quality and user perception on system quality; between information quality and system use and end-user satisfaction, whereas the effect of service quality on system use and the effect of service quality perception on end-user satisfaction showed non significant causal relationship.