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

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...

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Main Authors: Godwin Banafo Akrong, Yunfei Shao, Ebenezer Owusu
Format: Article
Language:English
Published: Elsevier 2022-06-01
Series:Heliyon
Subjects:
Online Access:http://www.sciencedirect.com/science/article/pii/S2405844022009306
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author Godwin Banafo Akrong
Yunfei Shao
Ebenezer Owusu
author_facet Godwin Banafo Akrong
Yunfei Shao
Ebenezer Owusu
author_sort Godwin Banafo Akrong
collection DOAJ
description 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.
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spelling doaj.art-bf76a53a912844ab9e3990c6d175a6372022-12-22T00:31:09ZengElsevierHeliyon2405-84402022-06-0186e09642Evaluation of organizational climate factors on tax administration enterprise resource planning (ERP) systemGodwin Banafo Akrong0Yunfei Shao1Ebenezer Owusu2School 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; Corresponding author.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, ChinaDepartment of Computer Science, University of Ghana, GhanaTax 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.http://www.sciencedirect.com/science/article/pii/S2405844022009306Enterprise resource planning (ERP) systemsDeLone & McLean IS success modelInformation systemsOrganizational climateStructural equation modeling
spellingShingle Godwin Banafo Akrong
Yunfei Shao
Ebenezer Owusu
Evaluation of organizational climate factors on tax administration enterprise resource planning (ERP) system
Heliyon
Enterprise resource planning (ERP) systems
DeLone & McLean IS success model
Information systems
Organizational climate
Structural equation modeling
title Evaluation of organizational climate factors on tax administration enterprise resource planning (ERP) system
title_full Evaluation of organizational climate factors on tax administration enterprise resource planning (ERP) system
title_fullStr Evaluation of organizational climate factors on tax administration enterprise resource planning (ERP) system
title_full_unstemmed Evaluation of organizational climate factors on tax administration enterprise resource planning (ERP) system
title_short Evaluation of organizational climate factors on tax administration enterprise resource planning (ERP) system
title_sort evaluation of organizational climate factors on tax administration enterprise resource planning erp system
topic Enterprise resource planning (ERP) systems
DeLone & McLean IS success model
Information systems
Organizational climate
Structural equation modeling
url http://www.sciencedirect.com/science/article/pii/S2405844022009306
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AT ebenezerowusu evaluationoforganizationalclimatefactorsontaxadministrationenterpriseresourceplanningerpsystem