文章基本信息

标题：MEASURING SUCCESS OF ACCOUNTING INFORMATION SYSTEM: APPLYING THE DELONE AND MCLEAN MODEL AT THE ORGANIZATIONAL LEVEL
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作者：AWS AL-OKAILY ; MOHD SHAARI ABD RAHMAN ; MANAF AL-OKAILY 等
期刊名称：Journal of Theoretical and Applied Information Technology
印刷版ISSN：1992-8645
电子版ISSN：1817-3195
出版年度：2020
卷号：98
期号：14
页码：2697-2706
出版社：Journal of Theoretical and Applied
摘要：As Information Technology (IT) grows more advanced and competitive pressures for innovation increase, customary ways of providing stakeholders with information have become insufficient for decision needs. Organizations today need a successful Accounting Information System (AIS) that helps them achieve strategic and business objectives. Therefore, the objective of this research was to examine the possible effect of AIS success factors comprised of system quality, information quality and service quality on organizational impact with special reference to the listed Jordanian firms. To that end, our research model has been built upon the DeLone and McLean (D&M) model as a theoretical basis to measure AIS success. A total of 192 questionnaires were distributed to 192 firms listed in the Amman Stock Exchange (ASE) until the end of 2019, out of which 117 answers were valid for further analysis. The research findings showed that system quality, information quality and service quality success have an effect and strong relevance in AIS success at the organizational level. These findings confirmed the validity of the D&M model at the organizational level in the specific context of AIS as a mandatory system. Eventually, it can be inferred from our findings that Jordanian firms can improve their performance and realize organizational benefits by the quality of system, information and service.
关键词：Accounting Information System;Amman Stock Exchange;DeLone and McLean Model;Organizational Level.