Accounting Information Systems Effectiveness: Evidence from the Local Government Sector

• Published in: Pakistan Journal of Life and Social Sciences
• Main Author: Dalloul M.H.M.; Ibrahim Z.B.; Urus S.T.
• Format: Article
• Language: English
• Published: Elite Scientific Publications 2024
• Online Access: https://www.scopus.com/inward/record.uri?eid=2-s2.0-85203981813&doi=10.57239%2fPJLSS-2024-22.2.00183&partnerID=40&md5=1458fc85ea1b9b6db4e3fcd6263996aa

The purpose of the research is to investigate the success of accounting information systems (AIS) in the context of local authorities, in the light of the information systems success (ISS) model. The research adopted the positivist paradigm, deductive quantitative approach, and analytical descriptive nature. The Palestinian local authorities (PLAs) represent the research population. The sample focused on the accounting and finance department, and the analysis unit on AIS users. In data analysis, Smart-PLS software techniques have been adopted. The study's originality and novelty stem mainly from its strong and coherent theoretical foundations, and its tight and high-quality framework. The originality of the empirical contribution and the novelty of this study present new empirical evidence, as it is the first of its kind to investigate the AIS success in the context of the PLAs. Taking the initiative towards developing special measures that focus on the AIS success and take into account the nature of those systems. Supports the theory and model of ISS, as well as the current study model for the AIS success. It expanded the application of ISS theory and model to include the local government context and the AIS. The results revealed the significant impact of AIS quality, especially system quality and information quality, on both usage and user satisfaction. While the service quality role in these effects has not been proven. Usage and user satisfaction are strong indicators of ISS driven by information systems quality. © (2023), (Elite Scientific Publications). All Rights Reserved.