Analyzing the Effectiveness of Accounting Information Systems: Empirical Evidence from Municipalities

Abstract

The purpose of this research is to investigate the success of accounting information systems (AIS) in the context of local authorities in light of the information system success (ISS) model. The research adopted the positivist paradigm, a deductive quantitative approach, with an analytical descriptive nature. The Palestinian local authorities (PLAs) represent the research population. The sample concentrated on the accounting and finance departments, and the analysis unit focused on AIS users. In data analysis, Smart-PLS software techniques have been adopted. The results revealed the significant impact of AIS quality, especially system quality and information quality, on both usage and user satisfaction. The role of service quality in these effects has not been proven. Usage and user satisfaction are strong indicators of IS driven by information system quality. 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 into account the initiative towards developing special measures that focus on AIS success and the nature of those systems, the findings support the theory and model of ISS, as well as the current-study model for AIS success. The proposed model expands the application of the ISS theory and model to include the local government context and the AIS.