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

Godwin Banafo Akrong; Yunfei Shao; Ebenezer Owusu

doi:10.1016/j.heliyon.2022.e09642

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

Heliyon. 2022 Jun 4;8(6):e09642. doi: 10.1016/j.heliyon.2022.e09642. eCollection 2022 Jun.

Authors

Godwin Banafo Akrong^{1

2}, Yunfei Shao^{1

2}, Ebenezer Owusu³

Affiliations

¹ School of Management and Economics, University of Electronic Science and Technology of China, Chengdu, 611731, China.
² Center of West African Studies, University of Electronic Science and Technology of China, Chengdu, 611731, China.
³ Department of Computer Science, University of Ghana, Ghana.

Abstract

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.

Keywords: DeLone & McLean IS success model; Enterprise resource planning (ERP) systems; Information systems; Organizational climate; Structural equation modeling.