Factors affecting user satisfaction of accounting information systems: Theoretical approach

4 Huynh Thi Hong Hanh 
FACTORS AFFECTING USER SATISFACTION OF ACCOUNTING 
INFORMATION SYSTEMS: THEORETICAL APPROACH 
NHÂN TỐ ẢNH HƯỜNG ĐẾN SỰ HÀI LÒNG CỦA NGƯỜI SỬ DỤNG HỆ THỐNG 
THÔNG TIN KẾ TOÁN: TIẾP CẬN LÝ THUYẾT 
Huynh Thi Hong Hanh 
The University of Danang, University of Economics; hanh.hh@due.edu.vn 
Abstract - Being an important part of management information 
system, a well-developed accounting information system (AIS) would 
contribute greatly to an organization’s operational efficiency. Since 
“user satisfaction” has been widely used as an important measure of 
information system, the research focuses on explaining and identifying 
the factors affecting user satisfaction of AIS. The research method in 
this study is the review process of the study of Creswell (2003) and 
qualitative methodology with expert interview. The results indicate that 
there are four factors directly affecting user satisfaction of AIS, namely: 
information quality, system quality, staff quality and perceived 
usefulness of users. This research also finds the relationships among 
these factors, which include those between system quality and 
information quality, user’s perception and system quality and quality of 
accountant staff and information quality. The results of the study will 
create a premise for the implementation of empirical research. 
Tóm tắt - Là bộ phận của hệ thống thông tin (HTTT) quản lý nên hệ 
thống thông tin kế toán (HTTTKT) được thiết kế tốt sẽ góp phần quan 
trọng trong việc nâng cao hiệu quả của tổ chức. Xuất phát từ việc 
“sự hài lòng của người sử dụng” trở thành thước đo quan trọng trong 
việc đo lường HTTT, nghiên cứu này sẽ giải thích và nhận diện các 
nhân tố tác động đến sự hài lòng của người sử dụng HTTTKT. 
Nghiên cứu sử dụng phương pháp “review” của Creswell (2003) và 
nghiên cứu định tính với việc phỏng vấn các chuyên gia. Kết quả có 
4 nhân tố tác động đến sự hài lòng của người sử dụng là: chất lượng 
thông tin, chất lượng hệ thống, chất lượng đội ngũ và nhận thức về 
tính hữu ích của người sử dụng. Nghiên cứu cũng chỉ ra quan hệ 
giữa chất lượng thông tin và chất lượng hệ thống, nhận thức của 
người sử dụng và chất lượng hệ thống, chất lượng đội ngũ và chất 
lượng thông tin. Kết quả nghiên cứu sẽ tạo tiền đề cho việc thực hiện 
các nghiên cứu thực nghiệm tiếp theo. 
Key words - Accounting information system; user satisfaction; 
success; factor; model. 
Từ khóa - Hệ thống thông tin kế toán; người sử dụng; thành công; 
nhân tố; mô hình. 
1. Introduction 
Accounting Information System (AIS), an important 
part of management information system, has the function 
to collect and process accounting data and other related 
data to create useful financial information. 
AIS involves in most management processes, from 
planning to execution, control, analysis and decision 
making. AIS also connect to other functional information 
systems such as finance, manufacturing, sales, and human 
resources, etc. Thus, a successful AIS has been a goal of 
each organization. 
However, determining whether an AIS implementation is 
successful has been a new theme since the conception of AIS 
became popular. In fact, it is not easy to identify and quantify 
the AIS success because of the complex, interdependent and 
multi-dimensional nature of AIS success. 
Until now, there are few studies, both theoretical and 
empirical, on evaluating AIS in particular. On the other 
hand, there have been many researches on information 
system (IS) success in general. 
Among several indicators of IS success, Delone & 
Mclean (1992) pointed out three factors explaining the 
reasons why user satisfaction has been widely used to 
indicate the success of IS. The first is the direct relationship 
between users’ level of satisfaction and the quality of IS. 
With the purpose of providing users with information, the IS 
cannot be successful if users are unsatisfied with the given 
information. The second is the development of measurement 
tools for user satisfaction, allowing researchers to create 
reliable and appropriate scales of measure. The third is the 
limitation of other tools to measure the quality of IS. 
AIS is IS within the enterprise, so it is possible to apply 
prior researches related to IS success to evaluate AIS, 
notably through user satisfaction of the system. Although 
there are quite some studies on user satisfaction of 
accounting information, studies about user satisfaction of 
AIS in particular, at present, are few (Choe, 1996; Huynh 
& Nguyen, 2013). To fill the gap in the literature, this 
study’s target is first to present an overview regarding IS 
user satisfaction and then explain and identify the factors 
impacting user satisfaction of AIS. 
2. Literature Review 
Scholars first studied on user satisfaction on IS in 
1960s. At that time, although the theory of user satisfaction 
was not conceptualized, gap between user needs and 
information IS supplies was demonstrated to affect the 
success of IS. 
Ives, Olson & Baroudi (1983) defined the concept of 
user information satisfaction (UIS) as a mechanism to 
assess the extent of users’ belief in the ability of IS to meet 
their information requirement. Later, some IS researchers 
apply this notion when considering the idea of “meeting 
requirements”. 
Later, many IS scholars realized that research on 
behaviors linked significantly to the user satisfaction 
construct (Baroudi Olson & Ives, 1986; Doll & Torkzadeh, 
1988; Wixom & Todd, 2005). End user computing 
satisfaction is regarded as the users’ affection through 
direct interaction to a computer application (Doll and 
Torkzadeh, 1988). Chin and Lee (2000) affirmed that user 
satisfaction with an IS as the overall affective evaluation 
and end-user is related with his or her experience in the IS. 
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DeLone and McLean (1992) reviewed the effect of 
system quality and information quality on both user 
satisfaction and system use, which are interdependent. In 
2003, DeLond and McLean supported their findings by 
adding an antecedent of user satisfaction - service quality. 
System quality attributes aligned with the quality of 
information processing system, evaluated by system 
flexibility, system reliability, response time, integration, 
convenience of access (Delone and McLean, 1992, 2003; 
Petter, Delone and McLean, 2008). Information quality 
attributes shown in reports and queries include relevance, 
accuracy, completeness, understandability, timeliness, etc. 
Finally, service quality attributes focused on the quality of 
IS function’s service (Delone & McLean, 2003, Petter et 
al., 2008) and included accuracy, responsiveness, 
reliability, technical competence and empathy of the staff. 
Many scholars have tested the model of Delone and 
McLean (1992). In 2005, Wixom and Todd suggested that 
system quality and information quality as antecedent to 
user satisfaction. Similarly, service quality was considered 
as an antecedent to user satisfaction with e-services (Xu et 
al, 2013). On the other hand, after testing the relationships 
between overall user satisfaction and system quality and 
information in the model, Seddon and Kiew (1996) 
believed that the antecedent perceived usefulness instead 
of system use, while noting that it is only appropriate for a 
process model, not for a casual model. 
In brief, previous research has figured out several 
factors that are consistent determinants of user satisfaction. 
However, it is clear that some inconsistencies occur among 
determinants because of the variability across different 
studies and contexts. (Sabherwal et al. 2006). 
3. Research methods 
The research method in this study is the review process 
outlined by Creswell (2003) and the qualitative 
methodology with expert interview technique. First, 
Creswell’s (2003) review process is used to revise the 
extant literature on user satisfaction of IS and AIS. This 
study uses a list of keywords: user satisfaction, information 
systems, IS success, AIS to search for relevant documents 
in traditional and electronic libraries (Proquest, Science 
Direct, and Google Scholar). After carefully screening the 
studies resulted from the search, the author has performed 
an overall analysis on the theory of IS user satisfaction in 
general and of AIS user satisfaction in particular. 
Next, the qualitative methodology with expert 
interview technique is used. The author has done 30 face to 
face interviews with Chief Accountants or Financial 
Directors of 30 enterprises in Danang city, Vietnam to 
explore their opinions regarding the factors affecting their 
satisfaction of the AIS used in their firms. As these 
interviewees are users of AIS with indepth knowledge and 
experience, their insights about AIS satisfaction are 
valuable. Finally, such expert opinions, along with the 
theoretical background generated from Creswell (2003) 
review process, have allowed the author to develop the 
model of factors affecting user satisfaction of AIS. 
4. Research results 
4.1. The suggested model of factors affecting AIS user 
satisfaction 
There have been a number of international studies on 
factors affecting user satisfaction of IS, such as DeLone 
and McLean (1992, 2003), Seddon and Kiew (1996), Iivari 
(2005), Halawi et al. (2007), Petter et al. (2008), Ilias and 
Razak (2011), Nguyen et al. (2014), Karlinsky-Schichor & 
Zvivan (2016), Jason et al. (2016) There are some 
researches on user satisfaction of IS in the case of Vietnam 
such as Nguy and Pham (2013), Nguyen (2012), Nguyen 
(2015), Huynh and Nguyen (2013). 
The extant literature suggests that there are 6 groups of 
factors that can affect user satisfaction of IS, namely: 
information quality, system quality, service quality, system 
use, perceived usefulness and staff quality. 
Information Quality: Information quality can be defined 
as the information relevant to information user (Wang et al., 
1998). IS provides information, thus information quality is 
the most essential factor when assessing IS user satisfaction 
(Ives et al., 1983; Iivari, 2005). 15/16 researches during the 
period of 1992-2007 show that information quality strongly 
impacts IS user satisfaction (Petter et al., 2008). 
System Quality: System quality relates to factors 
demonstrating the technical aspect of the system. Many 
scholars assert that system quality has a strong relationship 
with user satisfaction (DeLone & McLean,1992, 2003; 
Iivari, 2005; Halawi et al., 2007; Leclercq, 2007; Nguyen 
et al., 2014; Karlinsky-Schichor & Zvivan, 2016; Jason et 
al., 2016).). In fact, all 21/21 empirical studies from 1992 
to 2007 indicate that user satisfaction is closely related to 
system quality (Petter et al., 2008). 
Service Quality: Service Quality is the quality of 
support that users receive from IS department and IT 
support personnel. Even though several researchers have 
examined the relationship between user satisfaction and 
service quality, the results are inconsistent. 
System Use: System use is the level and method that 
employees and customers use the functions of an IS (Petter et 
al., 2008), evaluated by criteria such as: number of use, 
frequency of use, nature of use, relevance of use, level of use 
and purpose of use (DeLone & McLean, 1992, 2003; Chiu et 
al.,2007; Halawi et al., 2007). Surprisingly, few researches have 
examined the relationship between use and user satisfaction. 
Perceived Usefulness: Perceived Usefulness is the 
extent to which user realizes the advantage of a certain 
system in his or her work (David, 1998). In other words, it 
is the perception or feeling of users about the role of the IS 
in supporting decision making, improving productivity, 
increasing revenue, reducing cost, creating jobs, generate 
work comfort, saving time, etc. There is a significantly 
positive relationship between perceived usefulness and 
user satisfaction (DeLone & McLean,1992; Seddon & 
Kiew, 1994; Hsieh & Wang, 2007; Leclercq, 2007; 
Nguyen et al., 2014; Karlinsky-Schichor & Zvivan, 2016), 
Staff Quality: Staff quality relates to technical 
capability, skills and experience of system operators. There 
6 Huynh Thi Hong Hanh 
are only a few researches that examined the impact of staff 
quality on user satisfaction (Zhang et al. 2005; Nguy and 
Pham; 2013; Karlinsky-Schichor & Zvivan, 2016). 
Those studies provide a number of suggestions about 
factors influencing user satisfaction of IS. However, there 
have been limited research that focus on user satisfaction 
of AIS, especially in Vietnam when the view that AIS 
regarded as an IS is relatively new. To fill this gap in the 
literature, this research aims to build a theoretical model to 
study factors affecting AIS user satisfaction. 
On one hand, since AIS is a management information 
system, the characteristics of IS documented in the extant 
literature can apply to AIS in some ways. On the other 
hand, AIS have special features and different functions, the 
users of the system have different requirements compared 
to other systems such as e-commerce, knowledge 
management systems, computer-mediated communication. 
This leads to the difference in identifying factors affecting 
user satisfaction of AIS from that of general IS. In addition, 
the context of Vietnam should be considered in this 
research due to several reasons. First, the approach that 
views AIS as an IS is relatively new in Vietnam. Second, 
most of firms often only used cheap, simple accounting 
software packages. Third, the quality of accounting staff in 
Vietnam is highly diversed, especially their information 
technology technical capability. This is due to the fact that 
the mid-aged or elder staff are slower in grasping the 
changes in applying information technology for accounting 
jobs than the younger, more technical savvy staff. As a 
result, the model for AIS user satisfaction in Vietnam 
should bear some distinct characteristics from those 
suggested in the extant literature. 
The hypotheses for the theoretical model of factors 
influencing AIS user satisfaction are as follows. 
First, the most important function of IS in general and AIS 
in particular is to provide information, thus quality of 
accounting information is the first factor affecting AIS user 
satisfaction. As a result, information quality is the first factor 
included in the model. 
H1. Accounting information quality (IQ) positively 
impacts on AIS user satisfaction (US). 
Second, accounting information is the output of 
information management process, where technical aspects 
of the system impact information creation. Therefore, 
system quality is a factor influencing user satisfaction 
because users often perceive that high quality information 
can only be provided by a high quality IS. 
H2. Quality of accounting information processing 
sy ... 
early stage of system operation. However, when the system 
was well-operated, there was no relationship between the 
AIS support personnel and user satisfaction. 
In Vietnam, most firms use packaged accounting 
software. Once the firm has familiarized with using the 
software, the vendor would not be responsible for providing 
any additional service to the firm. As a result, the quality of 
service provided by the vendor becomes irrelevant in 
measuring user satisfaction of AIS. Thus, in difference to 
previous studies, this study assumes that there is the 
relationship between the quality of the service provided by 
the vendor and user satisfaction of AIS is insignificant. 
About system use, while Halawi et al. (2007) figured out 
a relationship between user satisfaction and system use, 
Seddon &Kiew (1996) believed that in a mandatory context, 
system use did not affect user satisfaction. In the case of AIS, 
AIS is a compulsory system and is used in a frequent 
manner. Therefore, it is safe to assume that the factor of 
“Use” may have little effect on AIS user satisfaction. 
In addition, apart from affecting AIS user satisfaction, 
the four factor groups of information quality, system 
quality, staff quality, and perceived usefulness also 
influence each other. Huynh and Nguyen (2013) show that 
for public hospitals in Vietnam, the output information is 
more accurate and relevant if the AIS has better speed, is 
more flexible, is more reliable, and has better security. 
Notably, the authors point out that when managers have 
higher perception of AIS usefulness, the system is more 
likely to be invested in and/or upgraded. Considering the 
similarity between the context (Vietnam) and model of 
Huynh and Nguyen (2013) and our research, the author 
follows the study and include the impact of system quality 
on information quality and of perception of usefulness on 
system quality in our model. 
Besides, humans have crucial effect on information 
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quality. Nguy & Pham (2013) represents human factor with 
the quality of staff and suggests that the higher the quality 
of staff, who better collect and process information, the 
higher the information quality is. 
Therefore, this study suggests 3 more hyphotheses: 
H5. Quality of accounting information processing 
system (SQ) positively impacts accounting information 
quality (IQ). 
H6. The user’s perception of AIS usefulness (PU) 
positively impacts quality of accounting information 
processing system (SQ). 
H7. Quality of accountant staff (QA) positively impacts 
accounting information quality (IQ). 
In order to further confirm the relationships among 
these factors mentioned above, the author interviewed 30 
CFOs and Chief Accountant of selected firms in Danang 
city, Vietnam. 
Table 1. A survey on factors affecting AIS user satisfaction 
Relationships 
Results 
Fre-quency % 
Mean 
Std. 
devia-
tion Y N Y N 
Information Quality 
->User Satisfaction 
28 2 93 7 5,53 0,991 
System Quality 
->User Satisfaction 
27 3 90 10 5,20 1,013 
Service Quality 
->User Satisfaction 
11 19 37 63 3,57 1,055 
System Use 
->User Satisfaction 
8 22 27 73 3,33 1,075 
Perceived Usefulness 
->User Satisfaction 
26 4 87 13 5,20 1,077 
Staff Quality 
->User Satisfaction 
21 9 70 30 4,27 1,062 
System Quality 
->Information Quality 
25 5 83 17 5,03 1,080 
Perceived Usefulness 
->System Quality 
18 12 60 40 4,47 1,024 
Staff Quality 
->Information Quality 
21 9 70 30 4,53 1,087 
Figure 1. Suggested model on AIS user satisfaction 
The results (Table 1) show that these experts suggest 
Information quality, System quality, Perceived usefulness 
and Staff quality have a direct impact on user satisfaction. 
The interview results also cement the author’s suggested 
relationships between system quality and information 
quality, user’s perception and system quality and quality of 
accountant staff and information quality. 
Thus, the theorical model of factors affecting AIS user 
satisfaction is proposed as shown in Figure 1. 
4.2. Measuring the constructs of the model 
Five constructs used in this research are: information 
quality, system quality, quality of accounting staff, 
perceived usefulness, and user satisfaction. The author 
identifies observed indicators based on those used in 
previous studies and also suggest additional indicators that 
are relevant for the case of AIS and the special 
characteristics of Vietnamese firms. 
Information Quality 
The main function of AIS is to inform and monitor the 
creation and flows of assets. Therefore, apart from the 
criteria measuring information quality in general, there are 
specific requirements and characteristics for accounting 
information quality. According to the Financial Accounting 
Standards Board (FASB), accounting information quality 
can be divided into two groups: (1) the basic group includes 
relevance and reliability; (2) the secondary group is 
consisted of consistency and comparability. The features of 
financial statement information quality is defined by the 
FASB include: (1) understandability, (2) relevance, (3) 
reliability, and (4) comparability. 
Information quality presented in the “basic requirements 
for accounting” part in the Vietnamese Accounting 
Standards No 1 includes: honesty, objectivity, fullness, 
timeliness, understandability and comparability. 
Table 2. Information quality measurement 
Items Supporting literature 
Relevance 
Ives et al. (1983), DeLone & McLean (2003), 
Halawi et al. (2007), Petter et al. (2008), 
FASB, IASB. 
Accuracy 
Ives et al. (1983), Doll and Torkzadeh (1988), 
DeLone & McLean (1992), Wixom and Todd 
(2005), Chiu et al. (2007), Halawi et al. 
(2007), 
Reliability 
Ives et al. (1983), DeLone & McLean (1992), 
Halawi et al. (2007), Cobit standard, IASB, 
VAS. 
Fullness 
Ives et al. (1983), DeLone and McLean (1992, 
2003), Wixom and Todd (2005), Chiu et al. 
(2007), Halawi et al. (2007), Petter et al. 
(2008), Cobit standard, VAS. 
Understan 
-dability 
DeLone & McLean (2003), Chiu et al. (2007), 
Halawi et al. (2007), IASB, VAS. 
Timeliness 
Ives et al. (1983), DeLone & McLean (1992), 
Halawi et al. (2007), Petter et al. (2008), VAS. 
Comparability 
Leclercq (2007), DeLone and McLean (1992), 
FASB, IASB, VAS 
System Quality 
System quality is widely measured by 4 indicators: 
speed, reliability, flexibility and integration. The author 
adds the “security” indicator as a result from the fact that 
H7 
System Quality (SQ) 
Perceived Usefulness 
(PU) 
Information Quality 
(IQ) 
Quality of Accounting 
staff (QA) 
User 
Satisfaction 
(US) 
H5 
H2 
H1 
H3 
H
4 
H6 
8 Huynh Thi Hong Hanh 
there is higher risk of data/information which is exploited, 
hacked, copied, stolen and wrongfully used. 
Table 3. System quality measurement 
Items Supporting literature 
Speed 
DeLone &McLean (2003), Chiu et al. (2007), 
Halawi et al. (2007), Petter et al. (2008). 
Reliability 
DeLone & McLean (2003), Wixom & Todd 
(2005), Chiu et al. (2007), Petter et al. (2008). 
Flexibility 
Ives et al. (1983), DeLone & McLean (1992), 
Wixom and Todd (2005), Halawi et al. (2007), 
Leclercq (2007), Petter et al. (2008). 
Integration 
DeLone &McLean (1992), Wixom and Todd 
(2005), Halawi et al. (2007). 
Security New indicator 
Staff Quality 
Accounting staff quality is a new construct in our 
model. Suggested measure of accounting staff quality has 
four observed indicators, namely accounting qualification, 
training, IT qualification and experience. Among them, 
“experience” can be an exploratory indicator of accounting 
staff quality. 
Table 4. Staff quality measurement 
Items Supporting literature 
Qualification 
Nguy Thi Hien, Pham Quoc Trung 
(2013), Zhang et al. (2005) 
Training 
Nguy Thi Hien, Pham Quoc Trung 
(2013), Zhang et al. (2005) 
Level of IT Zhang et al. (2005) 
Work experience New indicator 
Perceived Usefulness 
The measure of user perceived usefulness of AIS is 
suggested to consist of 4 observed indicators. 
Table 5. Perceived usefulness measurement 
Items Supporting literature 
Support job 
Davis (1989), Torkzadeh & Doll (1999), 
Brynjolfsson et al. (2002) 
Connect operations Davis (1989), Seddon & Kiew (1994) 
Increase efficiency 
Davis (1989), Delone & Mc.Lean 
(1992), Seddon & Kiew (1994) 
Factor of success 
Davis (1989), Delone & Mc.Lean 
(1992), Seddon & Kiew (1994) 
User Satisfaction 
Based on the extant literature, the author suggests 3 
observed indicators for user satisfaction. 
Table 6. User satisfaction measurement 
Items Supporting literature 
Execute the function well Torkzadeh & Doll (1999) 
Meet expectations Torkzadeh & Doll (1999), Baroudi, 
Olson, Ives (1986); Seddon & Kiew 
(1994); DeLone & McLean (1992) 
Satisfy about AIS Seddon & Yip (1992) 
In summary, the observed indicators in the theoretical 
model proposed by this study are largely derived from the 
extant literature, with the some modifications to better 
reflect the practical case of AIS use in Vietnam. 
5. Conclusion 
This study adds to the literature by proposing a 
theoretical model of factors affecting user satisfaction of 
AIS in the context of Vietnam. The four factors affecting 
AIS user satisfaction included in the model are Information 
quality, System quality, Quality of accounting staff, and 
Perceived usefulness. Among the factors, System quality 
and Quality of accounting staff are hypothesized to affect 
Information quality, while Perceived usefulness is to 
impact System quality. These features are expected to 
better fit the model to the case of AIS in Vietnam than the 
extant models for general IS. First, Quality of accounting 
staff is included as an exploratory factor. Second, se and 
Quality of service are excluded. Also, the observed 
indicators are carefully constructed to be relevant. 
As far as the author knows, this is the first study to 
attempt to investigate AIS user satisfaction in Vietnam. 
Because this study is basically theoretical, the author looks 
forward to future empirical research that would confirm the 
hypotheses suggested in the model. As the view has been 
changing to be more accounting-focus for AIS in Vietnam, 
factors influencing user satisfaction, which is a measure of 
the value of the system, need to be carefully examined. 
Theoretically and empirically investigating the factors’ 
relationship with each other and with the AIS user 
satisfaction would help managers decide how to best 
improve their AIS. 
This research is funded by Funds for Science and 
Technology Development of the University of Danang 
under grant number: B2016-DNA-13-TT. 
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(The Board of Editors received the paper on 03/10/2018, its review was completed on 22/10/2018)