BRIDGING AIS SUCCESS AND ORGANIZATION BENEFITS: AN EMPIRICAL ANALYSIS

Razzaq Javeria; Subhani Junaid; Muhammad Waqas Malik

Authors

*Javeria Razzaq Department of Accounting & Finance, The Superior University (City Campus), Lahore, Punjab, Pakistan (Corresponding Author). , Superior University
Junaid Subhani Lecturer, The Superior University (City Campus), Lahore, Punjab, Pakistan. , Superior University
Muhammad Waqas Malik Deputy Registrar, The Superior University (City Campus), Lahore, Punjab, Pakistan. , Superior University

Keywords:

Accounting Information Systems; Organizational Culture; User Satisfaction; Net Benefit; Information System Success.

Abstract

This study examines the factors influencing the success of Accounting Information Systems (AIS) by investigating the relationships among organizational culture, user satisfaction, and organizational net benefits. Grounded in the DeLone and McLean Information Systems Success Model, the research proposes that a supportive organizational culture enhances user satisfaction, which subsequently contributes to greater organizational benefits derived from AIS implementation. The conceptual framework identifies organizational culture as the independent variable, user satisfaction as the mediating variable, and net benefits as the dependent variable. The study expects to demonstrate that organizations with supportive cultures encourage greater user satisfaction, leading to improved decision-making, operational efficiency, productivity, and overall organizational performance. The findings are expected to contribute to both theory and practice by extending the application of the DeLone and McLean Information Systems Success Model and providing practical insights for managers, policymakers, and system developers seeking to maximize the effectiveness and value of Accounting Information Systems.

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