User Satisfaction and Perceived Effectiveness of Enterprise Resource Planning (ERP) Accounting Systems among Accounting Professionals in Davao City
DOI:
https://doi.org/10.65339/ijsair.V2.I2.574Keywords:
Accounting Professionals, Enterprise Resource Planning, ERP System Utilization, Perceived Effectiveness, Retail Smes, User Satisfaction, Workplace EfficiencyAbstract
This study examined ERP system utilization, user satisfaction, and perceived effectiveness among accounting professionals in retail small and medium enterprises (SMEs) in Davao City. Anchored on the DeLone and McLean Information Systems Success Model and Contingency Theory, the study investigated the relationships among ERP system utilization, user satisfaction, perceived effectiveness, and the moderating influence of demographic characteristics. A quantitative, descriptive-correlational research design was employed. Data were collected through a structured survey questionnaire administered to accounting professionals who actively used ERP accounting systems. Using total population sampling, 128 valid responses were obtained from the target population of 358 ERP users. Descriptive statistics, Pearson correlation, Partial Least Squares Structural Equation Modeling (PLS-SEM), bootstrapping, and permutation-based pairwise multigroup comparisons were used to analyze the data. Findings revealed that respondents demonstrated moderate ERP system utilization, neutral user satisfaction, and moderate perceived effectiveness of ERP accounting systems. ERP system utilization was significantly and positively related to perceived effectiveness. Furthermore, ERP system utilization significantly predicted user satisfaction, while user satisfaction significantly predicted perceived effectiveness. User satisfaction partially mediated the relationship between ERP utilization and perceived effectiveness, indicating that ERP utilization influences effectiveness both directly and indirectly through user satisfaction. Results further showed that demographic characteristics did not significantly moderate the relationship between ERP utilization and perceived effectiveness. The study concludes that ERP system success is primarily influenced by system utilization and user satisfaction rather than demographic characteristics. It recommends enhanced system functionality, continuous user training, responsive technical support, and stronger collaboration between organizations and ERP vendors to improve ERP effectiveness. The study supports SDG 8 (Decent Work and Economic Growth) and SDG 9 (Industry, Innovation and Infrastructure) by highlighting the role of digital technologies in improving productivity, operational efficiency, and organizational performance. The findings contribute to socio-economic, technological, and institutional sustainability by providing evidence that can guide organizations, ERP vendors, educators, and policymakers in strengthening digital transformation initiatives and sustainable business operations.
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