Evaluating the D&M IS Success Model in the Context of Accounting Information System and Sustainable Decision Making

Abdalwali Lutfi, Manaf Al-Okaily, Adi Alsyouf and Mahmaod Alrawad
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Abdalwali Lutfi: Department of Accounting, College of Business, King Faisal University, Al-Ahsa 31982, Saudi Arabia
Manaf Al-Okaily: School of Business, Jadara University, Irbid 733, Jordan
Adi Alsyouf: Department of Managing Health Services and Hospitals, Faculty of Business Rabigh, College of Business (COB), King Abdulaziz University, Jeddah 21991, Saudi Arabia
Mahmaod Alrawad: Quantitative Method, College of Business Administration, King Faisal University, Al-Ahsa 31982, Saudi Arabia

Sustainability, 2022, vol. 14, issue 13, 1-17

Abstract: The Accounting Information System (AIS) is generally employed for the automation of operational processes and the enhancement of company efficiencies, but more recently, AIS developments have had a great effect on the process of sustainable decision-making among organizations. However, previous research on the AIS and its capabilities attributed its success to critical success factors. Therefore, in the current work, De Lone and Mc Lean’s Information System (D&M IS) Success Model is evaluated in terms of AIS in Jordanian organizations. The current study primarily aimed to determine the influence of system quality, service quality, information quality, system use and user satisfaction on AIS use, which is argued to eventually enhance the quality and sustainability of decision-making. The study employed a quantitative approach using a self-administered questionnaire for data collection involving 101 decision-makers who are familiar with AIS usage. Following the collection of data, it was validated using Structural Equation Modeling (SEM)—PLS. Based on the obtained results, system quality and information quality significant affected system use, but service quality did not. In turn, AIS was found to have a significant effect on user satisfaction. Furthermore, system use and user satisfaction had positive effects on AIS, which eventually affected the sustainability of decision-making, representing the net AIS benefits. The study contributes to existing IS literature, particularly in the field of determining the factors that influence the AIS net benefits, with the proposed model validated in Jordanian organizations using AIS. The study can be used as a guide to shed light on the importance of AIS and it also provides implications, limitations and opportunities for future studies.

Keywords: DeLone and McLean IS success model; accounting information system; AIS use; user satisfaction; AIS quality; sustainable decision-making (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2022
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (3)

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