摘要：DeLone and McLean (1992) model of information systems success has received much attention amongst researchers.This study aimed to respecify and validate the DeLone and McLean model (2003) by proposing a social exchange theory for underlying changes in the direction of perceived quality and adding perceived value variables sug_x005f_x005f_x0002_gested by Wang (2008).The purpose of this study was to obtain a better understanding of information system of the user perception when using organization’s information systems.Therefore,a model for testing the information systems success was formed.The primary data used in this study were collected from 102 respondents who apply accounting software in their companies (end-user computing).Companies that were used as samples in this study were the ones that created or developed accounting soft?ware by themselves.27 questionnaires were obtained by mail survey accompanied with a contact-person approach.All of the hypotheses tested were found to be significantly supported.The model pro?vided strong support for the relationships between perceived quality,perceived value,user satisfaction,and net benefits.Information and system quality has been shown as a proxy that affects service quality.Information quality,system quality,and service quality cause the formation of perceived value and,then,this perceived value will affect user satisfaction and net benefits.The characteristics of information systems are an im?portant aspect that researchers should concern when testing the information systems success.
关键词：DeLone and McLean (1992) model of information systems success has received much attention amongst researchers.This study aimed to respecify and validate the DeLone and McLean model (2003) by proposing a social exchange theory for underlying changes in the direction of perceived quality and adding perceived value variables sug_x005f_x005f_x0002_gested by Wang (2008).The purpose of this study was to obtain a better understanding of information system of the user perception when using organization’s information systems.Therefore,a model for testing the information systems success was formed.The primary data used in this study were collected from 102 respondents who apply accounting software in their companies (end-user computing).Companies that were used as samples in this study were the ones that created or developed accounting soft?ware by themselves.27 questionnaires were obtained by mail survey accompanied with a contact-person approach.All of the hypotheses tested were found to be significantly supported.The model pro?vided strong support for the relationships between perceived quality,perceived value,user satisfaction,and net benefits.Information and system quality has been shown as a proxy that affects service quality.Information quality,system quality,and service quality cause the formation of perceived value and,then,this perceived value will affect user satisfaction and net benefits.The characteristics of information systems are an im?portant aspect that researchers should concern when testing the information systems success.
