Determinants of Accounting Information Systems Success: The Case of the Greek Hotel Industry

Ioannis E. Diavastis, Konstantinos A. Chrysafis () and Georgia C. Papadopoulou
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Ioannis E. Diavastis: Department of Tourism Economics and Management, School of Business, University of Aegean, 82100 Chios, Greece
Konstantinos A. Chrysafis: Department of Tourism Economics and Management, School of Business, University of Aegean, 82100 Chios, Greece
Georgia C. Papadopoulou: Department of Tourism Economics and Management, School of Business, University of Aegean, 82100 Chios, Greece

IJFS, 2024, vol. 12, issue 2, 1-19

Abstract: Accounting information systems (AIS) are primarily designed to convert financial data into usable financial and management information. Their effectiveness or success, which shows the extent to which the requirements of their users are satisfied, is an essential factor in decision making. Previous research has found that user satisfaction is a particularly widely utilized and indicative measure of information system (IS) success. In this setting, the success or failure of an AIS is a crucial issue for all companies since a particular IS cannot be appropriate for everyone, especially in the case of accounting software that has to satisfy the requirements of its users. Furthermore, given the hotel industry’s information-intensive and competitive character, the AIS user satisfaction of hotel financial and accounting executives can be vital to their performance and the hotel’s operational efficiency. The aim of this research is to investigate a number of factors that influence AIS user satisfaction in the post-implementation period in the case of the Greek hotel industry. The findings of our empirical study show that system quality, information quality, system use, service quality, firm’s size, years of system use, information technology integration, and organic structure have a positive effect on user satisfaction with AIS. On the contrary, statistical analysis shows that users’ level of education is negatively correlated with AIS user satisfaction. Finally, the current research findings contribute theoretically to the IS and accounting literature, and they also shine a light on the managerial implications for IS developers, hotel managers, and financial executives.

Keywords: accounting information systems; IS success; financial data; user satisfaction; hotel industry; operations’ efficiency (search for similar items in EconPapers)
JEL-codes: F2 F3 F41 F42 G1 G2 G3 (search for similar items in EconPapers)
Date: 2024
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