Measuring the success of the Greek Taxation Information System

Floropoulos, Jordan; Spathis, Charalambos; Halvatzis, D.; Tsipouridou, Maria

doi:10.1016/j.ijinfomgt.2009.03.013

Cited by 195 publications

(203 citation statements)

References 43 publications

Supporting

Mentioning

166

Contrasting

Unclassified

Order By: Relevance

“…A study examined the successful use of a mandatory taxation information system in Greek and noted that there is a strong association with system quality, information quality, service quality, perceived usefulness and user satisfaction except for system quality and user satisfaction (Floropoulos et al 2010). From the employee satisfaction perspective, a survey was conducted among 10,000 employees and noted that service quality, information quality, user satisfaction, use, individual impact and organisational impact contribute to the successful utilisation of employee portals (Urbach et al 2010).…”

Section: Audit Technology Performancementioning

confidence: 99%

Information Technology Governance on Audit Technology Performance among Malaysian Public Sector Auditors

Veerankutty¹,

Ramayah

Ali

2018

Social Sciences

View full text Add to dashboard Cite

Abstract:The concept of Industry 4.0 has considerably altered the way organisations operate and has impacted every aspect of life. Furthermore, the fast-growing trend of information technology (IT) transformation in organisations and huge IT investment by Malaysian government have triggered the significance of IT risk and its related controls. Besides, technology-enabled auditing and IT-oriented audit procedures have become crucial when performing audit tasks in an electronic environment. Although many initiatives are being implemented to improve technology usage, audit technology use among auditors is still low and auditors are not attaining sufficient progress in the use of technology. This implies the current strategies and policies may not effectively support technology implementation. In the same vein, the under-utilisation of technologies was reported due to inadequate governance. Thus, this study intends to investigate the impact of IT governance on audit technology performance. IT governance is a mechanism to stimulate anticipated behavior in the use of technology among the employees of an organisation. Surveys using closed-ended questionnaires were distributed to approximately 309 Malaysia public sector auditors. The results show that IT governance mechanisms such as IT strategy and management support significantly influence the audit technology performance. IT governance does play a significant role in assuring the successful utilisation of audit technology.

show abstract

Section: Audit Technology Performancementioning

confidence: 99%

Information Technology Governance on Audit Technology Performance among Malaysian Public Sector Auditors

Veerankutty¹,

Ramayah

Ali

2018

Social Sciences

View full text Add to dashboard Cite

show abstract

“…Third, Chen, 2010, Floropoulos et al, 2010, and Jang, 2010, among others, adopted the IS success model to assess e-services success. In the IS success model, the qualities of system, information, and service serve as motivators to use the e-service that will ultimately affect user satisfaction.…”

Section: Theoretical Background and Model Developmentmentioning

confidence: 99%

“…The outcome of user trust replaces the price-related outcomes found in the private sector model. Also, in the private sector, maintaining customer loyalty and reducing customer complaints is an important goal in maintaining profits, whereas the main goals of government services is to gain customer trust.Third, Chen, 2010, Floropoulos et al, 2010, and Jang, 2010, among others, adopted the IS success model to assess e-services success. In the IS success model, the qualities of system, information, and service serve as motivators to use the e-service that will ultimately affect user satisfaction.…”

mentioning

confidence: 99%

COBRA framework to evaluate e-government services: A citizen-centric perspective

Osman

Anouze

Irani

et al. 2014

Government Information Quarterly

136

View full text Add to dashboard Cite

E-government services involve many stakeholders who have different objectives that can have an impact on success. Among these stakeholders, citizens are the primary stakeholders of government activities. Accordingly, their satisfaction plays an important role in e-government success. Although several models have been proposed to assess the success of e-government services through measuring users' satisfaction levels, they fail to provide a comprehensive evaluation model. This study provides an insight and critical analysis of the extant literature to identify the most critical factors and their manifested variables for user satisfaction in the provision of e-government services. The various manifested variables are then grouped into a model consisting of four main constructs: cost; benefit; risk and opportunity (COBRA) and a measurement scale is developed, tested, refined and validated on a sample group of e-government service users in Turkey. A structured equation model is used to establish relationships among the identified constructs, associated variables and users' satisfaction. The results confirm the COBRA model as a useful tool for evaluating the success of e-government services from citizens' perspective. Keywords: E-government service assessment; Citizen Satisfaction; Structured equation modeling; Scale development Final version is published in Government Information INTRODUCTIONE-government services influence many stakeholders including citizens, government employees, information technology developers, and policy makers. Each stakeholder has different interests and objectives that may have an impact on the success and take-up of egovernment services . In the literature, there have been a large number of models and frameworks to evaluate e-government service success for different purposes or from different perspectives (Jaeger and Bertot, 2010). Although, these models aim to help policy makers and practitioners to evaluate and improve the provision of e-services, little effort has been made to develop a holistic model to evaluate e-government services and their interactions with users (Wang, Bretschneider and Gant, 2005). However, the success of egovernment services is a complex concept, and its measurement should consider multidimensional factors (Wang and Liao, 2008;Irani, Elliman and Jackson, 2007; Irani, Love 3 and Jones, 2008;Weerakkody and Dhillon, 2008). Therefore, in this study, a new conceptual model to measure e-service success from diverse stakeholders' perspectives is proposed.The model development methodology follows a grounded theory approach in which an extensive literature review on existing e-service assessment models is conducted to identify the various fragmented success factors (or key performance indicators, KPIs). The identified KPIs are then classified into four main groups: cost; benefit; risk; and opportunity.Accordingly, users' satisfaction is measured in terms of the cost-benefit and risk-opportunity analysis for engaging with an e-service. This analysis has its ...

show abstract

“…Five studies [20,24,29,52,58] used TAM and TPB together, four of them [6,24,48,77] used even three theories or models, whereas three [32,68,74] Survey: [6], [8], [9], [12], [16], [20], [24], [29], [32], [48], [49], [52], [58], [63], [67], [68], [74], [77], [76], [79], [86]; Interview: [84], [86], [89]; Secondary Data Analysis: [31]; Case Study: [69] Information System Success Model (DeLone and McLean, 1992McLean, , 2003 Survey: [19], [22], [30], [32], [55], [59], [65], [68], [74], …”

Section: Resultsmentioning

confidence: 99%

“…But, combining similar constructs together definitely raises the issue of repeating the similar variables and would make the resulting model less relevant and more repetitive in nature that may likely to add minimal contribution to the existing knowledge. Similarly, Floropoulos et al [19] adapted both DeLone and McLean [15] updated IS success model, and Seddon's [73] IS success sub-model. This raises a serious question of repetition of constructs as the former model is constituted of the later model.…”

Section: Discussionmentioning

confidence: 99%

Diversity and Diffusion of Theories, Models, and Theoretical Constructs in eGovernment Research

Rana¹,

Williams²,

Dwivedi³

et al. 2011

Lecture Notes in Computer Science

View full text Add to dashboard Cite

Abstract. After more than a decade of research in the field of e-government, it is now timely and appropriate to reflect upon the overall developmental directions in the area. The purpose of this paper is to explore research progress to date by systematically analysing the existing body of knowledge on egovernment related issues. Usable data relating to e-government research currently available were collected from 434 research articles. Based on the investigation of the various studies, our findings reveal that survey was the most utilised research method, and the Technology Acceptance Model was the most utilised theory to explain research models. Although a large number of theories and theoretical constructs were borrowed from the reference disciplines, their exploitation by e-government researchers appears largely random in approach. The paper also presents limitations and further research directions.

show abstract

Measuring the success of the Greek Taxation Information System

Cited by 195 publications

References 43 publications

Information Technology Governance on Audit Technology Performance among Malaysian Public Sector Auditors

Information Technology Governance on Audit Technology Performance among Malaysian Public Sector Auditors

COBRA framework to evaluate e-government services: A citizen-centric perspective

Diversity and Diffusion of Theories, Models, and Theoretical Constructs in eGovernment Research

Contact Info

Product

Resources

About