Evaluation of government e‐tax websites: an information quality and system quality approach

Abstract

Purpose -Despite the growth in adoption of technology by governments, the assessment of quality in electronically delivered public services has been relatively lacking. Past researches on information systems have identified information and service quality, system use, playfulness, and system design quality as critical factors of successful service delivery in e-commerce. The purpose of this paper is to empirically test the applicability of system and information quality criteria in evaluating government e-services websites. The main research problem identified in this study was "what are the system and information quality characteristics of government service delivery websites?" Design/methodology/approach -Based on a survey of 97 Municipalities from all the 21 regions of Sweden, the authors examine the presence of system quality features, specifically functionality, navigation, and accessibility; and measures of information quality in government websites. A systematic random sampling was chosen as the suitable approach; 290 municipalities are organized in 21 counties and we have chosen every 3rd number of municipalities from the list. An online survey was conducted, with 408 valid responses taken. A confirmatory factor analysis was conducted for system and information quality. Findings -Results indicate that accessibility and the navigation facility are important in determining a citizen's perceived system quality. Information preciseness, timeliness, and sufficiency were found to be key measures of information quality in government e-services. Furthermore, an important finding from this research is that theories from information systems (IS), e-commerce, and marketing were found to be applicable in assessing government e-tax services within the broader area of government-to-citizen (G2C) service delivery systems. In addition, a quantitative study was conducted among citizens to determine system and information quality characteristics. Originality/value -The results presented in this paper can help the authorities to identify key quality criteria for e-tax services that are valued by citizens and consequently improve service levels. Taking the context into consideration, additional variables are incorporated from literature that spans several disciplines (IS, e-commerce, and marketing), and some re-specifications are made to identify system and information quality criteria in the context of an e-tax filing service, which was the main theoretical contribution of this study.

Accounting Information Systems Effectiveness: Evidence from the Nigerian Banking Sector

“…Hypothesis (H2) proposed that information quality positively affect AIS effectiveness, the result indicates β = 0.322, p < 0.001, thus, supporting the positive relationship, which implied that user perception of the quality of output produced by the system in term of accuracy, timeliness, and completeness helps in completing their task, which eventually influences AIS effectiveness. The findings are consistent with those of previous studies (Saha et al, 2012;Shagari et al, 2015;and Shatat et al, 2015). Meanwhile, the results for system quality dimension of security (β = 0.291, p < 0.001), ease of use (β = 0.499, p < 0.001), and efficiency (β = 0.494, p < 0.001) were significant and positively associated with system quality.…”

“…The most commonly used measures of system quality are security, ease of use, and efficiency (Hien et al, 2014). Though the system quality construct had been conceptualized as a composite concept in the DeLone and McLean model (1992), previous studies usually used it as via reflective indicators to measure the construct (Argyropoulou, 2011;Saha, Nath, & Salehi-Sangari, 2012). However, an incorrect specification of measurement model can lead to biases in evaluating the structural model, and thus make interpretation of the results difficult (Petter et al, 2007).…”

“…The measures for system quality were adapted from Chang et al (2012). Items for information quality were adapted from Saha et al (2012). The measures pertaining to the service quality was taken from Kwan (2006).…”

Examining the Influence of Flexibility of Processes on E-Governance Performance

“…However, most of these assessment frameworks are either yet to be tested in real life situations or are relevant for only such few projects that have reached e-governance maturity (Karunasena and Deng 2012). Few more empirical studies are based on single case studies involving a narrow group of citizens, who use Internet for structured applications such as paying taxes (Wang and Liao 2008;Saha et al 2012).…”

The electronic government performance of environmental protection administrations in Anhui province, China

“…AlAwadhi and Morris (2012) examined public attitudes and awareness regarding e-governance in Kuwait using both qualitative analysis and quantitative measurement; they attempted to identify the factors that determine the implementation of e-government construction by the government. Saha et al (2012) studied the qualitative features, particularly the website functions, navigation modules, logging linkages, and information quality of 97 municipal government websites in 21 regions of Sweden, to address system problems and information quality issues. Their results indicate that the degree of convenience in accessing and navigating websites influences the public perception of service quality; the accuracy, timeliness, and completeness of information are key indicators of service quality.…”