Antecedents of User Satisfaction in the Context of Accounting Information Systems: A Proposed Framework

Researchers and professionals are very interested in the value of accounting information systems (AIS) in developing countries. Academics agree that information system (IS) user satisfaction are crucial to the survival of any IS. Hence, it is crucial to examine the impact of several factors including technological factors on user satisfaction, as more and more developing countries adopt and deploy such systems. In order to examine the factors affecting AIS user satisfaction from the standpoint of Jordanian users, this paper provides a framework adapted from the Seddon and IS Success models. The proposed framework theorises that information quality and system quality are the factors that could potentially affect perceived usefulness and user satisfaction, while perceived usefulness can potentially affect user satisfaction in the context of Jordanian small and medium enterprises (SMEs). By addressing questions pertaining to the theoretical and practical elements of AIS user satisfaction, this study adds to the existing body of literature on the application of IS. Additionally, the report offers suggestions for policymakers and stakeholders in developing countries on how to ensure AIS effectiveness.