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Determinants of Accounting Information Systems Success: The Case of the Greek Hotel Industry

Author

Listed:
  • Ioannis E. Diavastis

    (Department of Tourism Economics and Management, School of Business, University of Aegean, 82100 Chios, Greece)

  • Konstantinos A. Chrysafis

    (Department of Tourism Economics and Management, School of Business, University of Aegean, 82100 Chios, Greece)

  • Georgia C. Papadopoulou

    (Department of Tourism Economics and Management, School of Business, University of Aegean, 82100 Chios, Greece)

Abstract

Accounting information systems (AIS) are primarily designed to convert financial data into usable financial and management information. Their effectiveness or success, which shows the extent to which the requirements of their users are satisfied, is an essential factor in decision making. Previous research has found that user satisfaction is a particularly widely utilized and indicative measure of information system (IS) success. In this setting, the success or failure of an AIS is a crucial issue for all companies since a particular IS cannot be appropriate for everyone, especially in the case of accounting software that has to satisfy the requirements of its users. Furthermore, given the hotel industry’s information-intensive and competitive character, the AIS user satisfaction of hotel financial and accounting executives can be vital to their performance and the hotel’s operational efficiency. The aim of this research is to investigate a number of factors that influence AIS user satisfaction in the post-implementation period in the case of the Greek hotel industry. The findings of our empirical study show that system quality, information quality, system use, service quality, firm’s size, years of system use, information technology integration, and organic structure have a positive effect on user satisfaction with AIS. On the contrary, statistical analysis shows that users’ level of education is negatively correlated with AIS user satisfaction. Finally, the current research findings contribute theoretically to the IS and accounting literature, and they also shine a light on the managerial implications for IS developers, hotel managers, and financial executives.

Suggested Citation

  • Ioannis E. Diavastis & Konstantinos A. Chrysafis & Georgia C. Papadopoulou, 2024. "Determinants of Accounting Information Systems Success: The Case of the Greek Hotel Industry," IJFS, MDPI, vol. 12(2), pages 1-19, April.
    • Handle: RePEc:gam:jijfss:v:12:y:2024:i:2:p:42-:d:1386358
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    References listed on IDEAS

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    3. Armstrong, J. Scott & Overton, Terry S., 1977. "Estimating Nonresponse Bias in Mail Surveys," MPRA Paper 81694, University Library of Munich, Germany.
    4. Melián-González, Santiago & Bulchand-Gidumal, Jacques, 2016. "A model that connects information technology and hotel performance," Tourism Management, Elsevier, vol. 53(C), pages 30-37.
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