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税务管理企业资源规划(ERP)系统中组织气候因素的评估

Evaluation of organizational climate factors on tax administration enterprise resource planning (ERP) system.

作者信息

Akrong Godwin Banafo, Shao Yunfei, Owusu Ebenezer

机构信息

School of Management and Economics, University of Electronic Science and Technology of China, Chengdu, 611731, China.

Center of West African Studies, University of Electronic Science and Technology of China, Chengdu, 611731, China.

出版信息

Heliyon. 2022 Jun 4;8(6):e09642. doi: 10.1016/j.heliyon.2022.e09642. eCollection 2022 Jun.

Abstract

Tax collection is an essential activity to boost the economy of all countries. Larger businesses and governments are increasingly relying on Enterprise Resource Planning (ERP) systems, which are designed to enhance the collection of revenues among other things. However, the implementation of an ERP system often affects the organizational climate by changing the manner businesses are conducted from the past both internally and externally. These changes have the tendency to impact the actions of workers throughout the transition process. Nevertheless, organization climate which is an essential variable to measure the success of ERPs is mostly underutilized. Thus in this study, we proposed an information system (IS) success model that integrates organizational climate variables namely, role clarity, teamwork and support, and, training and learning into the DeLone and McLean model to evaluate the success of a tax ERP system. The proposed model was based on a quantitative and a mixed-method case study (MM-CS). Data was gathered from a top company with many branches in Ghana through interviews, observation, focus groups, and questionnaires. Partial least squares structural equation modeling was used to examine the 555 data collected from the questionnaire. The result of the study shows that the organizational climate variables (training & learning, teamwork & support, and role clarity) were statistically significant in determining the success of a tax ERP system. Training & learning and teamwork & support also had a positive impact on service quality, user satisfaction, and individual impact.

摘要

税收征管是促进各国经济发展的一项重要活动。大型企业和政府越来越依赖企业资源规划(ERP)系统,该系统旨在提高税收征管等工作。然而,ERP系统的实施往往会改变企业过去内外部的经营方式,从而影响组织氛围。在整个过渡过程中,这些变化往往会影响员工的行为。尽管如此,组织氛围作为衡量ERP成功与否的一个重要变量,却大多未得到充分利用。因此,在本研究中,我们提出了一个信息系统(IS)成功模型,该模型将组织氛围变量,即角色清晰度、团队合作与支持以及培训与学习,整合到DeLone和McLean模型中,以评估税务ERP系统的成功程度。所提出的模型基于定量和混合方法案例研究(MM-CS)。通过访谈、观察、焦点小组和问卷调查,从加纳一家在多地设有分支机构的顶级公司收集数据。使用偏最小二乘结构方程模型对从问卷中收集的555份数据进行分析。研究结果表明,组织氛围变量(培训与学习、团队合作与支持以及角色清晰度)在确定税务ERP系统的成功方面具有统计学意义。培训与学习以及团队合作与支持对服务质量、用户满意度和个人影响也有积极影响。

https://cdn.ncbi.nlm.nih.gov/pmc/blobs/8e5e/9189892/31091e7059f2/gr1.jpg

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