Study on Evaluating the User Satisfaction of Ro E-Invoice Implementation: A Re-analysis Using Modified Constructs

Nicoleta Lupu ()
Additional contact information
Nicoleta Lupu: National University of Science and Technology Politehnica Bucharest, Department of Quality Engineering and Industrial Technologies, Bucharest, Romania Author-2-Name: Irina Severin Author-2-Workplace-Name: National University of Science and Technology Politehnica Bucharest, Department of Quality Engineering and Industrial Technologies, Bucharest, Romania Author-3-Name: Author-3-Workplace-Name: Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:

GATR Journals from Global Academy of Training and Research (GATR) Enterprise

Abstract: " Objective - This paper re-examines the success factors of the electronic invoicing system in Romania using a refined version of a previously tested model based on the user satisfaction concept and DeLone and McLean's Information System Success model. The original model consists of seven components: Compliance and Legislative Changes, Information Quality, System Quality, Service Quality, User Satisfaction, User Beliefs and Trust in the organization, and Net Benefit. The constructs for System Quality and Service Quality did not demonstrate a statistically significant impact on User Satisfaction. In this study, the components System Quality and Service Quality are merged into a single unified quality construct to reduce conceptual redundancy and increase model parsimony. Methodology/Technique - Using the dataset obtained from an online questionnaire, structural equation modelling based on the partial least squares method (SEM PLS) was applied to evaluate the revised model. Findings - The results remained consistent with the previous analysis, indicating that the unified construct does not alter the model's overall explanatory power or predictive validity. Novelty - These findings suggest that simplifying quality dimensions in models of information systems success may be both empirically and theoretically justified, particularly in areas characterized by regulatory compliance and the use of standardized technology, such as electronic invoicing. Type of Paper - Empirical"

Keywords: electronic services; system quality; net benefit; e-invoice; information system success; user satisfaction (search for similar items in EconPapers)
JEL-codes: C12 C39 G38 H83 M21 (search for similar items in EconPapers)
Pages: 8
Date: 2025-12-31
References: Add references at CitEc
Citations:

Published in Journal of Business and Economics Review, Volume 10, Issue3

Downloads: (external link)
https://gatrenterprise.com/GATRJournals/JBER/pdf_f ... .Nicoleta%20Lupu.pdf (application/pdf)
http://gatrenterprise.com/GATRJournals/online_submission.html

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:gtr:gatrjs:jber264

DOI: 10.35609/jber.2025.10.3(2)

Access Statistics for this paper

More papers in GATR Journals from Global Academy of Training and Research (GATR) Enterprise
Bibliographic data for series maintained by Prof. Dr. Abd Rahim Mohamad ().