This study aims to validate D&M IS success model (for the first time) in the context of accounting information system (AIS) of the banking sector in the least developed countries, in this case Yemen. A self-administrated questionnaire was used to collect data from AIS users in seven Yemeni commercial banks. Structural equation modeling via PLS was used to validate the model’s constructs. Out of twelve relationships tested, seven were positively and significantly related as predicted. The results reveal that system usage is predicted by information quality, system quality, and user satisfaction, while user satisfaction with AIS is predicted by information quality only. Further, system usage positively affects AIS net benefits. However, system quality and service quality are not a predictor of user satisfaction with AIS and also, service quality does not influence system usage. Finally, AIS net benefits are not predicted by user satisfaction with AIS. In conclusion, the study has validated the model in the context of AIS of the banking sector in Yemen, a least developed country. This research offers a relevant guide on the importance of AIS success among banks. Finally, the implications of this study, limitations, and further research were discussed.
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Constructs and indicators used to measure and assess AIS success
|Constructs||Indicator and item||Source|
|Information quality (IQ)||
IQ1—(Relevance): The information provided by AIS is relevant to my work|
IQ2—(Accuracy): The information provided by AIS is accurate and consistent
IQ3—(Timeliness): The information provided by AIS is up to date and available when needed
IQ4—(Completeness): The information provided by AIS is complete
|Ramayah et al. (2010)|
|System quality (SyQ)||
SyQ1—(Reliability): AIS is dependable|
SyQ2—(Flexibility): AIS is flexible; it can accommodate changes and amendments smoothly without interrupting my work
SyQ3—(Ease of use): AIS is not complicated; it is easy to use
SyQ4—(Accessibility): AIS and the information it contains can be accessed with relatively low effort
|Prybutok et al. (2008)|
|Service quality (SerQ)||
SerQ1—(Responsiveness): AIS gives prompt service to users|
SerQ2—(Assurance): AIS staff have enough knowledge and expertise in AIS
SerQ3—(Service reliability): AIS provides dependable and accurate services
SerQ4—(Empathy): AIS service provider provides care and individualized attention to users/customers
|Gorla et al. (2010) and Urbach et al. (2010)|
|User satisfaction (UF)||
UF1—(Support): Satisfaction regarding support of my work of AIS|
UF2—(Meet expectations): AIS meets my expectations
UF3—(Overall satisfaction): overall, I am satisfied with AIS
|Floropoulos et al. (2010)|
|System usage (SyU)||
SyU1—(Frequency of use): AIS is used frequently|
SyU2—(Dependency): You are dependent on the AIS
|Wang and Liao (2008)|
|Net benefits (NB)||
NB1—(Usefulness): AIS enhances my job performance|
NB2—(Time and cost saving): AIS saves me time and cost
|Scott et al. (2009)|
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Cite this article
Al-Hattami, H.M. Validation of the D&M IS success model in the context of accounting information system of the banking sector in the least developed countries. J Manag Control (2021). https://doi.org/10.1007/s00187-020-00310-3
- Accounting information system
- AIS success
- D&M IS success model
- Commercial banks