How to cite this paper
Omer, A., Alhebri, A., Musa, A., Mohammed, S & Abubaker, N. (2025). The moderating role of user satisfaction on the relationship between accounting system quality and accounting information systems in large Yemeni industrial companies.Uncertain Supply Chain Management, 13(2), 249-249.
Refrences
Anggadini, S. D. (2015). The effect of top management support and internal control of the accounting information systems quality and its implications on the accounting information quality. Information Management and Business Review, 7(3), 93-102.
Arora, M., & Kumar, A. (2022). An Empirical Study on Make-or-buy Decision Making. International Journal of Education and Management Engineering, 12(1), 19.
Bani-Khalid, T., Alshira’h, A. F., & Alshirah, M. H. (2022). Determinants of tax compliance intention among Jordanian SMEs: A focus on the theory of planned behavior. Economies, 10(2), 30.
Bhattacherjee, A. (2001). Understanding information systems continuance: An expectation-confirmation model. MIS quarterly, 25(3), 351-370.
Bou-Llusar, J. C., Escrig-Tena, A. B., Roca-Puig, V., & Beltrán-Martín, I. (2009). An empirical assessment of the EFQM Excellence Model: Evaluation as a TQM framework relative to the MBNQA Model. Journal of operations management, 27(1), 1-22.
Chang, Y. K., Zhang, X., Mokhtar, I. A., Foo, S., Majid, S., Luyt, B., & Theng, Y. L. (2012). Assessing students’ information literacy skills in two secondary schools in Singapore. Journal of information literacy, 6(2), 19-34.
Cheng, Y. M. (2019). A hybrid model for exploring the antecedents of cloud ERP continuance: Roles of quality determinants and task-technology fit. International Journal of Web Information Systems, 15(2), 215-235.
Chin, W. W. (2001). PLS-Graph user’s guide. CT Bauer College of Business, University of Houston, USA, 15, 1-16.
Chou, H. W., Chang, H. H., Lin, Y. H., & Chou, S. B. (2014). Drivers and effects of post-implementation learning on ERP usage. Computers in Human Behavior, 35, 267-277.
Chou, J. S., & Hong, J. H. (2013). Assessing the impact of quality determinants and user characteristics on successful enterprise resource planning project implementation. Journal of Manufacturing Systems, 32(4), 792-800.
Cohen, J. (1992). Statistical power analysis. Curent Directions in Psychological Science, 1(3), 98-101.
Daoud, H., & Triki, M. (2013). Accounting information systems in an ERP environment and Tunisian firm performance. The International Journal of Digital Accounting Research, 13(1), 1-35.
Das, A. (1989). Integrable models (Vol. 30). World scientific.
DeLone, W. H., & McLean, E. R. (1992). Information systems success: The quest for the dependent variable. Information systems research, 3(1), 60-95.
DeLone, W. H., & McLean, E. R. (2003). The DeLone and McLean model of information systems success: a ten-year update. Journal of management information systems, 19(4), 9-30.
Duarte, P. A. O., & Raposo, M. L. B. (2010). A PLS model to study brand preference: An application to the mobile phone market. Handbook of partial least squares: Concepts, methods and applications, 449-485.
Fadelelmoula, A. A. (2018). The effects of the critical success factors for ERP implementation on the comprehensive achievement of the crucial roles of information systems in the higher education sector. Interdisciplinary Journal of Information, Knowledge, and Management, 13, 21.
Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of marketing research, 18(1), 39-50.
Ghobakhloo, M., & Tang, S. H. (2015). Information system success among manufacturing SMEs: case of developing countries. Information Technology for Development, 21(4), 573-600.
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European business review, 31(1), 2-24.
Heo, J., & Han, I. (2003). Performance measure of information systems (IS) in evolving computing environments: an empirical investigation. Information & management, 40(4), 243-256.
Hou, C. K. (2013). Measuring the impacts of the integrating information systems on decision-making performance and organisational performance: an empirical study of the Taiwan semiconductor industry. International Journal of Technology, Policy and Management, 13(1), 34-66.
Hsu, P. F., Yen, H. R., & Chung, J. C. (2015). Assessing ERP post-implementation success at the individual level: Revisiting the role of service quality. Information & Management, 52(8), 925-942.
Hult, G. T. M., Sharma, P. N., Morgeson III, F. V., & Zhang, Y. (2019). Antecedents and consequences of customer satisfaction: do they differ across online and offline purchases?. Journal of Retailing, 95(1), 10-23.
Hwang, Y., Al-Arabiat, M., Shin, D. H., & Lee, Y. (2016). Understanding information proactiveness and the content management system adoption in pre-implementation stage. Computers in Human Behavior, 64, 515-523.
Idris, K. M., & Mohamad, R. (2016). The influence of technological, organizational and environmental factors on accounting information system usage among Jordanian small and medium-sized enterprises. International Journal of Economics and Financial Issues, 6(7), 240-248.
Idris, K. M., & Mohamad, R. (2017). AIS usage factors and impact among Jordanian SMEs: The moderating effect of environmental uncertainty. Journal of Advanced Research in Business and Management Studies, 6(1), 24-38.
Jaafreh, A. B. (2017). Evaluation information system success: applied DeLone and McLean information system success model in context banking system in KSA. International review of management and business research, 6(2), 829-845.
Jiang, J. J., Klein, G., & Crampton, S. M. (2000). A note on SERVQUAL reliability and validity in information system service quality measurement. Decision Sciences, 31(3), 725-744.
Kingir, S., & Mesci, M. (2010). Factors that affect hotel employees motivation, the case of Bodrum. Serbian journal of management, 5(1), 59-76.
Lin, H. F. (2010). An investigation into the effects of IS quality and top management support on ERP system usage. Total Quality Management, 21(3), 335-349.
Lin, H. Y., Hsu, P. Y., & Ting, P. H. (2006). ERP systems success: An integration of IS success model and balanced scorecard. Journal of Research and Practice in Information Technology, 38(3), 215-228.
Marble, R. P. (2003). A system implementation study: management commitment to project management. Information & Management, 41(1), 111-123.
Monteiro, A., & Cepêda, C. (2021). Accounting information systems: scientific production and trends in research. Systems, 9(3), 67.
Mumtaz, A. M., Ting, H., Ramayah, T., Chuah, F., & Cheah, J. H. (2017). Editorial,‘a review of the methodological misconceptions and guidelines related to the application of structural equation modelling: a Malaysian scenario’. Journal of applied structural equation modeling, 1(1), 1-13.
Negash, S., Ryan, T., & Igbaria, M. (2003). Quality and effectiveness in web-based customer support systems. Information & management, 40(8), 757-768.
Nelson, R. R., Todd, P. A., & Wixom, B. H. (2005). Antecedents of information and system quality: an empirical examination within the context of data warehousing. Journal of management information systems, 21(4), 199-235.
Nguyen, H., & Nguyen, A. (2020). Determinants of accounting information systems quality: Empirical evidence from Vietnam. Accounting, 6(2), 185-198.
Ouiddad, A., Chafik, O. K. A. R., Chroqui, R., & Hassani, I. B. (2018, November). Does the adoption of ERP systems help improving decision-making? A systematic literature review. In 2018 IEEE International Conference on Technology Management, Operations and Decisions (ICTMOD) (pp. 61-66). IEEE.
Quintero, J. M. M., Pedroche, E. G., & de la Garza Ramos, M. I. (2009). Influence of the implementation factors in the information systems quality for the user satisfaction. Journal of Information Systems and Technology Management, 6(1), 25-44.
Rajan, C. A., & Baral, R. (2015). Adoption of ERP system: An empirical study of factors influencing the usage of ERP and its impact on end user. IIMB Management Review, 27(2), 105-117.
Ramli, A. (2013). The impact of external factors on accounting information system (AIS) usage. Journal of Entrepreneurship and Business (JEB), 1(1).
Rasit, M. H. H., & Ibrahim, M. A. (2018). Factors influencing ais capability and performance of Malaysian co-operatives: A conceptual framework. International Journal of Accounting, 3, 71-82.
Sekaran, U., & Bougie, R. (2010). Research methods for business, 5th edn, West Sussex.
Sekaran, U., & Bougie, R. (2016). Research methods for business: A skill building approach. John Wiley & sons.
Tarhan, C., & Aydın, C. (2019). Why should municipalities use management information systems in their decision-making processes?. International Journal of Information Technology and Computer Science, 11, 1-8.
Tatham, P. H., & Pettit, S. J. (2010). Transforming humanitarian logistics: the journey to supply network management. International Journal of Physical Distribution & Logistics Management, 40(8/9), 609-622.
Trabulsi, R. U. (2018). The Impact of Accounting Information Systems on Organizational Performance: The Context of Saudi’ s SMEs. International Review of Management and Marketing, 8(2), 69-73.
Trice, A. W., & Treacy, M. E. (1988). Utilization as a dependent variable in MIS research. ACM SIGMIS Database: The Database for advances in information systems, 19(3-4), 33-41.
Wixom, B. H., & Todd, P. A. (2005). A theoretical integration of user satisfaction and technology acceptance. Information systems research, 16(1), 85-102.
Xu, J., Benbasat, I., & Cenfetelli, R. T. (2013). Integrating service quality with system and information quality: An empirical test in the e-service context. MIS quarterly, 37(3), 777-794.
Yakubu, N., & Dasuki, S. (2018). Assessing eLearning systems success in Nigeria: An application of the DeLone and McLean information systems success model. Journal of Information Technology Education: Research, 17, 183-203.
Zybin, S., & Bielozorova, Y. (2021). Risk-based decision-making system for information processing systems. International Journal of Information Technology and Computer Science (IJITCS), 13(5), 1-18.
Arora, M., & Kumar, A. (2022). An Empirical Study on Make-or-buy Decision Making. International Journal of Education and Management Engineering, 12(1), 19.
Bani-Khalid, T., Alshira’h, A. F., & Alshirah, M. H. (2022). Determinants of tax compliance intention among Jordanian SMEs: A focus on the theory of planned behavior. Economies, 10(2), 30.
Bhattacherjee, A. (2001). Understanding information systems continuance: An expectation-confirmation model. MIS quarterly, 25(3), 351-370.
Bou-Llusar, J. C., Escrig-Tena, A. B., Roca-Puig, V., & Beltrán-Martín, I. (2009). An empirical assessment of the EFQM Excellence Model: Evaluation as a TQM framework relative to the MBNQA Model. Journal of operations management, 27(1), 1-22.
Chang, Y. K., Zhang, X., Mokhtar, I. A., Foo, S., Majid, S., Luyt, B., & Theng, Y. L. (2012). Assessing students’ information literacy skills in two secondary schools in Singapore. Journal of information literacy, 6(2), 19-34.
Cheng, Y. M. (2019). A hybrid model for exploring the antecedents of cloud ERP continuance: Roles of quality determinants and task-technology fit. International Journal of Web Information Systems, 15(2), 215-235.
Chin, W. W. (2001). PLS-Graph user’s guide. CT Bauer College of Business, University of Houston, USA, 15, 1-16.
Chou, H. W., Chang, H. H., Lin, Y. H., & Chou, S. B. (2014). Drivers and effects of post-implementation learning on ERP usage. Computers in Human Behavior, 35, 267-277.
Chou, J. S., & Hong, J. H. (2013). Assessing the impact of quality determinants and user characteristics on successful enterprise resource planning project implementation. Journal of Manufacturing Systems, 32(4), 792-800.
Cohen, J. (1992). Statistical power analysis. Curent Directions in Psychological Science, 1(3), 98-101.
Daoud, H., & Triki, M. (2013). Accounting information systems in an ERP environment and Tunisian firm performance. The International Journal of Digital Accounting Research, 13(1), 1-35.
Das, A. (1989). Integrable models (Vol. 30). World scientific.
DeLone, W. H., & McLean, E. R. (1992). Information systems success: The quest for the dependent variable. Information systems research, 3(1), 60-95.
DeLone, W. H., & McLean, E. R. (2003). The DeLone and McLean model of information systems success: a ten-year update. Journal of management information systems, 19(4), 9-30.
Duarte, P. A. O., & Raposo, M. L. B. (2010). A PLS model to study brand preference: An application to the mobile phone market. Handbook of partial least squares: Concepts, methods and applications, 449-485.
Fadelelmoula, A. A. (2018). The effects of the critical success factors for ERP implementation on the comprehensive achievement of the crucial roles of information systems in the higher education sector. Interdisciplinary Journal of Information, Knowledge, and Management, 13, 21.
Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of marketing research, 18(1), 39-50.
Ghobakhloo, M., & Tang, S. H. (2015). Information system success among manufacturing SMEs: case of developing countries. Information Technology for Development, 21(4), 573-600.
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European business review, 31(1), 2-24.
Heo, J., & Han, I. (2003). Performance measure of information systems (IS) in evolving computing environments: an empirical investigation. Information & management, 40(4), 243-256.
Hou, C. K. (2013). Measuring the impacts of the integrating information systems on decision-making performance and organisational performance: an empirical study of the Taiwan semiconductor industry. International Journal of Technology, Policy and Management, 13(1), 34-66.
Hsu, P. F., Yen, H. R., & Chung, J. C. (2015). Assessing ERP post-implementation success at the individual level: Revisiting the role of service quality. Information & Management, 52(8), 925-942.
Hult, G. T. M., Sharma, P. N., Morgeson III, F. V., & Zhang, Y. (2019). Antecedents and consequences of customer satisfaction: do they differ across online and offline purchases?. Journal of Retailing, 95(1), 10-23.
Hwang, Y., Al-Arabiat, M., Shin, D. H., & Lee, Y. (2016). Understanding information proactiveness and the content management system adoption in pre-implementation stage. Computers in Human Behavior, 64, 515-523.
Idris, K. M., & Mohamad, R. (2016). The influence of technological, organizational and environmental factors on accounting information system usage among Jordanian small and medium-sized enterprises. International Journal of Economics and Financial Issues, 6(7), 240-248.
Idris, K. M., & Mohamad, R. (2017). AIS usage factors and impact among Jordanian SMEs: The moderating effect of environmental uncertainty. Journal of Advanced Research in Business and Management Studies, 6(1), 24-38.
Jaafreh, A. B. (2017). Evaluation information system success: applied DeLone and McLean information system success model in context banking system in KSA. International review of management and business research, 6(2), 829-845.
Jiang, J. J., Klein, G., & Crampton, S. M. (2000). A note on SERVQUAL reliability and validity in information system service quality measurement. Decision Sciences, 31(3), 725-744.
Kingir, S., & Mesci, M. (2010). Factors that affect hotel employees motivation, the case of Bodrum. Serbian journal of management, 5(1), 59-76.
Lin, H. F. (2010). An investigation into the effects of IS quality and top management support on ERP system usage. Total Quality Management, 21(3), 335-349.
Lin, H. Y., Hsu, P. Y., & Ting, P. H. (2006). ERP systems success: An integration of IS success model and balanced scorecard. Journal of Research and Practice in Information Technology, 38(3), 215-228.
Marble, R. P. (2003). A system implementation study: management commitment to project management. Information & Management, 41(1), 111-123.
Monteiro, A., & Cepêda, C. (2021). Accounting information systems: scientific production and trends in research. Systems, 9(3), 67.
Mumtaz, A. M., Ting, H., Ramayah, T., Chuah, F., & Cheah, J. H. (2017). Editorial,‘a review of the methodological misconceptions and guidelines related to the application of structural equation modelling: a Malaysian scenario’. Journal of applied structural equation modeling, 1(1), 1-13.
Negash, S., Ryan, T., & Igbaria, M. (2003). Quality and effectiveness in web-based customer support systems. Information & management, 40(8), 757-768.
Nelson, R. R., Todd, P. A., & Wixom, B. H. (2005). Antecedents of information and system quality: an empirical examination within the context of data warehousing. Journal of management information systems, 21(4), 199-235.
Nguyen, H., & Nguyen, A. (2020). Determinants of accounting information systems quality: Empirical evidence from Vietnam. Accounting, 6(2), 185-198.
Ouiddad, A., Chafik, O. K. A. R., Chroqui, R., & Hassani, I. B. (2018, November). Does the adoption of ERP systems help improving decision-making? A systematic literature review. In 2018 IEEE International Conference on Technology Management, Operations and Decisions (ICTMOD) (pp. 61-66). IEEE.
Quintero, J. M. M., Pedroche, E. G., & de la Garza Ramos, M. I. (2009). Influence of the implementation factors in the information systems quality for the user satisfaction. Journal of Information Systems and Technology Management, 6(1), 25-44.
Rajan, C. A., & Baral, R. (2015). Adoption of ERP system: An empirical study of factors influencing the usage of ERP and its impact on end user. IIMB Management Review, 27(2), 105-117.
Ramli, A. (2013). The impact of external factors on accounting information system (AIS) usage. Journal of Entrepreneurship and Business (JEB), 1(1).
Rasit, M. H. H., & Ibrahim, M. A. (2018). Factors influencing ais capability and performance of Malaysian co-operatives: A conceptual framework. International Journal of Accounting, 3, 71-82.
Sekaran, U., & Bougie, R. (2010). Research methods for business, 5th edn, West Sussex.
Sekaran, U., & Bougie, R. (2016). Research methods for business: A skill building approach. John Wiley & sons.
Tarhan, C., & Aydın, C. (2019). Why should municipalities use management information systems in their decision-making processes?. International Journal of Information Technology and Computer Science, 11, 1-8.
Tatham, P. H., & Pettit, S. J. (2010). Transforming humanitarian logistics: the journey to supply network management. International Journal of Physical Distribution & Logistics Management, 40(8/9), 609-622.
Trabulsi, R. U. (2018). The Impact of Accounting Information Systems on Organizational Performance: The Context of Saudi’ s SMEs. International Review of Management and Marketing, 8(2), 69-73.
Trice, A. W., & Treacy, M. E. (1988). Utilization as a dependent variable in MIS research. ACM SIGMIS Database: The Database for advances in information systems, 19(3-4), 33-41.
Wixom, B. H., & Todd, P. A. (2005). A theoretical integration of user satisfaction and technology acceptance. Information systems research, 16(1), 85-102.
Xu, J., Benbasat, I., & Cenfetelli, R. T. (2013). Integrating service quality with system and information quality: An empirical test in the e-service context. MIS quarterly, 37(3), 777-794.
Yakubu, N., & Dasuki, S. (2018). Assessing eLearning systems success in Nigeria: An application of the DeLone and McLean information systems success model. Journal of Information Technology Education: Research, 17, 183-203.
Zybin, S., & Bielozorova, Y. (2021). Risk-based decision-making system for information processing systems. International Journal of Information Technology and Computer Science (IJITCS), 13(5), 1-18.