THE FACTORS IMPACT ON ACCOUNTING BENEFITS IN ERP ENVIRONMENT IN THE POST-IMPLEMENTATION PHASE: THE MEDIATING ROLE OF USER SATISFACTION

Abstract

Based on the Model of Information systems success of DeLone and McLean (2003), we have assumed ERP system quality, Accounting information quality in the ERP environment, the quality of ERP vendor’s service to affect directly and indirectly accounting benefits through the ERP’s user satisfaction in the post-implementation phase of ERP. An empirical test was conducted by SEM with a sample of 282 firms that have implemented an ERP system over 1 year, the results confirmed that the ERP’s user satisfaction played a mediating role in these relationships. In particular, ERP system quality and Accounting information quality have impacted directly as well as indirectly on accounting benefits in the ERP environment. On the other hand, The quality of ERP vendor’s service has only impacted indirectly on the dependent variable through the ERP’s user satisfaction mediating variable. The research results help the firms realize which factors they need to focus on the post-implementation phase to maintain, advance accounting benefits that ERP brings in their firms, therein especially the ERP’s user satisfaction.