Riview Jurnal - I Kadek Reza Palguna Dwi Putra

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Nama : I Kadek Reza Palguna Dwi Putra

NIM : 2207531271

Kelas : B2

Mata Kuliah : Sistem Informasi Akuntansi

Artickel Review

Factors affecting the success of accounting information system from the

lens of DeLone and McLean IS model

Key concepts

Information systems, user satisfaction, internal control, accounting information system,


information quality, service quality, D&M, IS success model, COVID-19, average variance
extracted, financial statement, structural equation, UTAUT, patriotism

Abstract

The main objective of this research is to investigate the impact of three different information
system (IS) quality constructs, namely system quality, service quality, and information quality,
as well as internal control quality, on both IS use and user satisfaction. The ultimate goal is to
enhance the success of the information system. To achieve this goal, a quantitative approach
using a survey questionnaire was employed to collect data from 111 respondents who are
familiar with AIS use. The study utilized the Smart PLS-SEM to analyze the collected data and
test the hypotheses. Additionally, the study proposed a theoretical model based on Delone and
McLean’s Information System (D&M IS) Success Model to support the findings. The results
of the PLS-SEM analysis revealed that the paths leading from system quality to AIS utilization
and information quality to AIS user satisfaction were not significant through direct correlations.
However, all other links involving the IS success model were found to be significant according
to the study outcomes. This research fills the gap in the limited theoretical understanding of
AIS use and impact in Jordan and provides valuable contributions to existing IS literature,
particularly in terms of identifying the determinants shaping the net benefits derived from AIS.
The proposed model was validated in Jordanian companies implementing AIS, and the study
can serve as a guide to underscore the importance of AIS. Finally, the study highlights some
implications, acknowledges limitations, and presents prospects for subsequent research
endeavors.

Synopsis

This research investigates the impact of different information system quality constructs on IS
use and user satisfaction, aiming to enhance the success of the information system. The study
reveals significant links between various factors in the IS success model, filling a gap in
understanding AIS use and impact in Jordan.

Abdalwali Lutfi (2023) described how factors affecting the success of accounting information
system from the lens of DeLone and McLean IS model. Current organizations worldwide rely
on accounting information for decision-making and objective attainment. However,
information disclosure standards in emerging countries like Jordan are still in their early stages.
This study aims to investigate the impact of internal control quality on the success of
accounting information systems (AIS). The results show that the DeLone and McLean
information system success model is not consistently supported. The study extends the model
by incorporating internal control quality and finds a significant positive influence on AIS usage
and user satisfaction. Further exploration is needed to understand the correlations between
system quality, AIS usage, and user satisfaction.

111 respondents were involved in the research.

Some of the researchers’ findings appear to back up earlier work in this topic: “This study aims
to integrate the IS success model with an AIS setting to better understand user behaviors and
internal control quality,” Lutfi said.

Discussing potential shortcomings, “The study data did not support some of the hypothesized
correlations, so further examination and assessment are needed. The limitations of survey
research and translation concerns were highlighted. The sample size was small, so future
research should include larger samples from other economies. Cross-sectional research is not
ideal for measuring certain constructs, so alternative research methods should be considered.
The net benefits of the system could be examined through decision-making quality and
organizational performance. The strategic advantages of AIS for decision-making support were
not thoroughly explored. Longitudinal studies should be conducted to address the inconclusive
outcomes,” they note.

They recommend that the final section of the text discusses the empirical work, including
research discussions, limitations, and recommendations for future studies.

Lutfi, A. (2023). Factors affecting the success of accounting information system from the lens
of DeLone and McLean IS model. International Journal of Information Management Data
Insights, 3(2), 100202. https://doi.org/10.1016/j.jjimei.2023.100202

Scholarcy highlights

• Current organisations worldwide depend on accounting information to facilitate


internal and external parties for objective attainment and appropriate decision-making
in economic disciplines (Kumar, Kar & Ilavarasan, 2021; Lutfi, 2021; Alshirah et al,
2021a)
• Information disclosure standards frequently converge on crucial criteria for
transparency, publication period, and business, investor, and other stakeholder
advantages in developed nations, such circumstances remain in their preliminary stages
within emerging countries resembling Jordan (Kushwaha, Kar & Dwivedi, 2021; Lutfi
et al, 2022a; Tiwari & Raman, 2022)
• The current examination aligned to the DeLone and McLean information system (D&M
IS) success model (2003) to assess a specific IT or IS context (AIS) success by
measuring the AIS quality effect on AIS utilisation and user satisfaction or experience
following past literature (Fadelelmoula, 2018)
• This study aims to contribute to the existing body of knowledge on IS and AIS by
investigating the impacts of internal control quality in a specific AIS setting
• The cor- relations depicted in the IS success model was not consistently supported
• The results contributed to the success of IS research in the following ways: The study
extended the Delone and McLean’s Information System (D&M IS) success model by
incorporating the "internal control quality" relevant to evaluate AIS use success at the
operational level

Scholarcy summary

Current organisations worldwide depend on accounting information to facilitate internal and


external parties for objective attainment and appropriate decision-making in economic
disciplines (Kumar, Kar & Ilavarasan, 2021; Lutfi, 2021; Alshirah et al, 2021a).

The current examination aligned to the DeLone and McLean information system (D&M IS)
success model (2003) to assess AIS success by measuring the AIS quality effect on AIS
utilisation and user satisfaction or experience following past literature (Fadelelmoula, 2018).

This study seeks to fill these literature gaps by trying to respond to these questions: RQ1: Is
there any significant influence for D&M IS quality construct on AIS usage and users’
satisfaction in the listed Jordanian companies?

RQ2: Is there any significant influence for internal control quality on AIS usage and users’
satisfaction in the listed Jordanian companies?

DeLone and McLean (1992) evaluated six determinants that influ- enced IS success, such as
“system quality, information quality, use, user satisfaction, individual impact, and organisation
impact”.

Based on this study, system quality reliably assessed AIS success as a system with poor
technical performance or incomplete technical functionalities would lower user satis- faction
and daily task performance following the additional time and effort required (DeLon & McLen,
2003; Wange & Lia, 2008).

The paths from SQ to AIS usage and IQ to AIS users’ satisfaction were insignificant as opposed
to the remaining study correlations in the IS success model that in line with past literature
(Chen, Chen, & Cap- istrano, 2013; DeLone & McLean, 2003, 2016; Lutfi et al, 2022c; Urbach
& Müller, 2012).

Future studies could examine how internal control quality could support quality-oriented
perspectives to enhance AIS usage, user satisfaction, and success viewpoints.
This study in- tegrated the construct to the current model given the research scarcity involving
internal control quality impacts on AIs usage and success.

The results contributed to the success of IS research in the following ways: The study extended
the D&M IS success model by incorporating the "internal control quality" relevant to evaluate
AIS use success at the operational level.

The study investigated the success of AIS in the listed Jordanian companies and found a
significant and positive influence for AIS use and user satisfaction on the AIS success that was
overlooked in earlier IS success evaluation models.

System quality-AIS usage and IQ-AIS users satisfaction correlations could be further explored
as the D&M model is not consistently successful in users’ behaviour prediction or relationship
development.

Comparative analysis

Literature review and prior work

In this vein, AIS success has become pivotal for practitioners and academic scholars on a global
scale (Marei, 2022; Teru, Idoku & Ndeyati, 2017). Despite the presence of specific elements
that potentially impact AIS success following past studies (Almaliki, Rapani, Khalid & Sahaib,
2019; Fatima, Ishtiaq, & Javed, 2021; Ganyam & Ivungu, 2019; Siqani & Vokshi, 2019), this
research identified a knowledge gap in line with the literature review

Differs from previous work

This section outlines the study model development, which builds on and extends the D&M
success model (DeLon & McLen, 1992, 2003) following multiple assessments in various IS
settings. Although most of the original D&M success model constructs were retained, a
restricted set of independent variables indicates one of the success model limita- tions
following past literature (Almaiah et al, 2022a)
Counterpoint to earlier claims

System quality is also affected by versatility, delivery, and processing and response speed in
demonstrating its optimisation (Tsao, Hsieh, & Lin, 2016; Venkatesh, Thong, & Xu, 2012).
Based on previous research, system quality positively influenced user satisfaction (Jaafrah,
2017; Pramest, 2019; Irawat & Syah, 2020; Wu & Wan, 2006) while other counterparts
disclosed contradictory findings where system quality failed to impact user satisfaction (Wang
& Liao, 2008)

Differs from previous work

Poor internal control, on the other hand, could negatively impact AIS utilization. However,
despite the theoretical predictions on the substantial impact of internal control quality and AIS
utilization in companies presented in some empirical studies (Alodat, Al Amosh, Khatib, &
Mansour, 2023; Shagari, Abdullah & Mat Saat, 2017; Shatnawi, Marei, Hanefah, Eldaia, &
Alaaraj, 2022; Acklesh, Peter & Jon, 2013), there is still a lack of sufficient empirical evidence
on the relationship between internal con- trol quality and AIS usage

Differs from previous work

Hypothesis No. The paths from SQ to AIS usage and IQ to AIS users’ satisfaction were
insignificant as opposed to the remaining study correlations in the IS success model that in line
with past literature (Chen, Chen, & Cap- istrano, 2013; DeLone & McLean, 2003, 2016; Lutfi
et al, 2022c; Urbach & Müller, 2012)

Counterpoint to earlier claims

NOT Accepted Accepted Accepted Accepted NOT Accepted Accepted Accepted Accepted
Accepted (Almaiah et al, 2022b; Peter & McLen, 2009) while internal control quality for both
AIS usage and AIS user satisfaction reflected significance. Past research presented different
observations on the system quality impacts on AIS usage where SQ demonstrated a more
explicit effect on specified system satisfaction (Ernawatiningsih & Arizona, 2021; Saad et al,
2022; Urbach & Müller, 2012)
Counterpoint to earlier claims

The strength of internal control provides the managements with opportunities to make
amendments in the wake of control weaknesses and alleviate the implications of unde- sirable
occurrences. Despite the paucity of relevant research and asso- ciation, the outcome is
stimulating following its incongruence with past study assumptions (DeLone & McLean, 2016)

Confirmation of earlier findings

A holistic theoretical comprehension of user behaviours within AIS is necessary by


incorporating internal control quality. This study contributes to the current body of knowledge
by extending the IS success model to be integrated with a vital AIS setting, which constitutes
a substantial organisational portion (Daoud, 2023; Lutfi et al, 2022)

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