Evaluation of the quality constructs of a tax management system based on DeLone and McLean IS success model

IF 1.2 Q4 MANAGEMENT

Africa Journal of Management Pub Date : 2022-12-31 DOI:10.1080/23322373.2022.2155116

Godwin Banafo Akrong, Yunfei Shao, E. Owusu

引用次数: 1

Abstract

ABSTRACT We presented a novel method to analyze the impact tax management systems have on users (individual impact) in this study. The interrelationship among the three information system (IS) quality constructs is examined. The study is based on the evaluation undertaken in this paper of DeLone and Mclean’s (D & M) model. Quantitative data are gathered from a related Ghanaian enterprise. The structural equation modelling of partial least squares was utilized to model the system quality, information quality, and service quality. The result of the study shows that the three quality constructs of the D & M model positively influence the users of a tax management system (individual impact). The results also show that there is a significant positive interrelation among the IS quality constructs.

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基于DeLone和McLean IS成功模型的税务管理系统质量结构评估

摘要本研究提出了一种新的方法来分析税收管理系统对用户的影响(个人影响)。研究了三个信息系统质量结构之间的相互关系。本研究基于对DeLone和Mclean (D & M)模型所进行的评价。定量数据是从一家相关的加纳企业收集的。利用偏最小二乘结构方程模型对系统质量、信息质量和服务质量进行建模。研究结果表明，d&m模型的三个质量结构正向影响税务管理系统的用户(个体影响)。结果还表明，信息系统质量构念之间存在显著的正相关关系。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Africa Journal of Management Business, Management and Accounting-Business and International Management

CiteScore

2.80

自引率

15.40%

发文量

期刊介绍： The beginning of the Twenty First Century has witnessed Africa’s rise and progress as one of the fastest growing and most promising regions of the world. At the same time, serious challenges remain. To sustain and speed up momentum, avoid reversal, and deal effectively with emerging challenges and opportunities, Africa needs better management scholarship, education and practice. The purpose of the Africa Journal of Management (AJOM) is to advance management theory, research, education, practice and service in Africa by promoting the production and dissemination of high quality and relevant manuscripts. AJOM is committed to publishing original, rigorous, scholarly empirical and theoretical research papers, which demonstrate clear understanding of the management literature and draw on Africa’s local indigenous knowledge, wisdom and current realities. As the first scholarly journal of the Africa Academy of Management (AFAM), AJOM gives voice to all those who are committed to advancing management scholarship, education and practice in or about Africa, for the benefit of all of Africa. AJOM welcomes manuscripts that develop, test, replicate or validate management theories, tools and methods with Africa as the starting point. The journal is open to a wide range of quality, evidence-based methodological approaches and methods that “link” “Western” management theories with Africa’s indigenous knowledge systems, methods and practice. We are particularly interested in manuscripts which address Africa’s most important development needs, challenges and opportunities as well as the big management questions of the day. We are interested in research papers which address issues of ethical conduct in different African settings.