Assessing the Impact of System Quality, Information Quality, and Service Quality on Enterprise Resource Planning (ERP) Systems

Introduction

Enterprise resource planning (ERP) refers to the ability to deploy an incorporated suite for business applications. These packages share a familiar practice and model that encompasses wide and deep applications in variety of fields such as finance, manufacturing, human resource, service and supply chain etc.

The ERPs have been adopted by several governments to generate more taxes for development (Søgaard, 2021). These systems help resolve particular tax administration issues such as taxpayer registration, taxpayer accounting system, revenue accounting system, compliance with taxation, collection and remittance reconciliation, maintenance of exemptions, processing of refunds, case management, e-government, audit and appraisal, taxation, responsibilities, intelligence & risk management, management reporting, and systems administration (Arnold, 2012; Carter et al., 2016; Eilu, 2018; Lugonja, 2018; Ojeka et al., 2016; Sarunan, 2015). The Herath and Wijenayake (2019) and Phaphoom et al. (2018) study also shows that these implemented ERP systems also combine all business functions into one unit and provide revenue collection organizations the possibility of customizing the ERP functions to meet their needs.

However, unless appropriately deployed, tax administrative ERP systems cannot be a key component of modern tax administration. It is upon the correct execution of an ERP that the performance of a system can be assessed by an organization. It is necessary to consider the end-users in evaluating the effectiveness of tax administrative ERP programs (Al Farizi et al., 2020; Jafari Navimipour & Soltani, 2016; Subaeki et al., 2019). This is because people differ in their importance placed on using technology. They often oppose the use of ERPs if the desired advantages are not sufficient or there is a percieve difficulty in dealing with the system introduced (Appelbaum et al., 2018; Roky & Meriouh, 2015). Some other studies also suggest that some ERP end-users lack confidence in modern technologies as well (Mahmud et al., 2017). Therefore, more studies are needed to explore the influence that the ERP system has on the internal users within an organizations.

DeLone and McLean (2002; 2003) for instance have done broad studies in ERP success measurements. However, the IS use and IS satisfaction constructs in their model have been criticized extensively (Petter et al., 2008, 2013; Petter & McLean, 2009; Seddon, 1997) and there are a lot of challenges (Seddon, 1997). According to Seddon (1997), use that leads to an ultimate benefit of an IS system have no position in IS success model because they do not signify success. Thus in this study, we intend to improve the DeLone and McLean (2002; 2003) by developing a model that determines the interrelationships among the IS quality constructs and individual impacts.

Literature Review

Gorla et al. (2010) modelled the relationship between information systems' (IS) quality and organizational impact. In this study, they hypothesized a positive relationship using survey data between system quality and information quality. The findings from their study suggest that the quality of IS services is the most influential element, followed by the information quality and system quality. Their studies concentrated on the effects of the organization and not the impact of the employee. They also investigated the influence that system quality has on information quality, but did not investigate the other interrelationships that exists between the information systems' (IS) quality.