The Impact of the Complexity of Information Systems on User Performance Case of Moroccan Companies

Atmane Badda; Ahmed Fath-Allah Rahmouni

doi:10.18535/ijsrm/v11i03.em6

Abstract

The literature review highlights that the complexity of information systems increases with the increase in size and with the decrease in the percentage of family actions within the company, as well as having a highly trained leader. An analysis of previous works shows that several researchers have used the criterion of the degree of complexity to characterize information systems.

The first objective of our research is to assess the influence of the degree of complexity of information systems on the frequency of their use. We will then examine the impact of this frequency on the overall work performance of information system users. However, we conducted a questionnaire survey and we were able to analyze just the responses of 49 companies.

Given that the objective of our research is to examine the influence of the degree of complexity of information systems on the frequency of use and to assess the impact of this frequency on the performance of users, and in order to confirm or refute our research hypotheses, we conducted a data analysis using IBM SPSS Statistics 25.0 software, which allows us to perform the chi-square independence test to determine the existence of a relationship between the qualitative variables.

Our results prove the significant impact of the degree of complexity of information systems - defined by the quality of its functionalities, its outputs and its flexibility - on the frequency of use. They also highlight the influence of this frequency on user performance defined by speed, productivity and response to work needs.

Our study has limitations that open research perspectives in the future. Taking into account the national aspect of our study, it would be interesting to understand our results in different cultural areas with more qualitative devices and with a larger sample.

Keywords

Complexity of information systemsUser performanceFrequency of use of information systems 1

References

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[refR-1] Abdel-Kader, M., & Luther, R. (2008). The impact of firm characteristics on management accounting practices : A UK-based empirical analysis. The British Accounting Review, 40(1), 2-27.Google Scholar ↗

[refR-2] Al-Omiri, M., & Drury, C. (2007). A survey of factors influencing the choice of product costing systems in UK organizations. Management Accounting Research, 18(4), 399-424.Google Scholar ↗

[refR-3] Araz, O. M., Choi, T-M., Olson. D., & Salman. F. S. (2020). Data analytics for operational risk management. Decision Sci, 51(6), 1316-1319.Google Scholar ↗

[refR-4] Brangier, E., Hammes, S., & Bastien, J. M. C. (2010). Analyse critique des approches de l’acceptation des technologies : de l’utilisabilité à la symbiose humain-technologie organisation. Revue européenne de psychologie appliquée, 60, 129-146.Google Scholar ↗

[refR-5] Bruns, W. J., & Waterhouse, J. H. (1975). Budgetary control and organization structure. Journal of Accounting Research, 13(2), 177-203.Google Scholar ↗

[refR-6] Chenhall, R. H. (2003). Management control systems design within its organizational context : bfindings from contingency-based research and directions for the future. Accounting, Organization and Society, 127-163.Google Scholar ↗

[refR-7] Davila, T. (2005). An exploratory study on the emergence of management control systems : formalizing human resources in small growing firms. Accounting, Organizations and Society, 30(3), 223-248.Google Scholar ↗

[refR-8] Davis, F. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology,” MIS Quaterly, 319-340.Google Scholar ↗

[refR-9] Dechow, N., & Mouritsen, J. (2005). Enterprise resource planning systems, management control and the quest for integration, Accounting. Organizations and Society, 30, 691-733.Google Scholar ↗

[refR-10] Devaraj, S., & Kohli, R. (2003). Performance Impacts of Information Technology: Is Actual Usage the Missing Link ?. Management Science, 49(3), 273-289.Google Scholar ↗

[refR-11] Govindan, K., Mina, H., & Alavi, B. (2020). A decision support system for demand management in healthcare supply chains considering the epidemic outbreaks: a case study of coronavirus disease 2019 (COVID-19). Transportation Research Part E: Logistics and Transportation Review, 138.Google Scholar ↗

[refR-12] Holmes, S. & Nicholls, D.(1989). Modelling the accounting information requirement of small business. Accounting and Business Research, 19(74), 143-150.Google Scholar ↗

[refR-13] Laurencelle, L. (2012). La représentativité d’un échantillon et son test par le Khi-deux. Tutorials in Quantitative Methods for Psychology, 8, 173-181.Google Scholar ↗

[refR-14] Lavigne, B. (2002). Association entre le SIC des PME et leur performance financière. 6 ème Congrès Internationale francophone sur la PME.Google Scholar ↗

[refR-15] Lopes de Sousa Jabbour, A. B., Jabbour, C. J. C., Hingley, M. K., Vilalta-perdomo, E. L., Ramsden, G. P., & Twigg, D. (2020). Sustainability of supply chains in the wake of the coronavirus (COVID-19/SARS-CoV-2). pandemic: lessons and trends.Google Scholar ↗

[refR-16] Meysonnier, F., & Pourtier, F. (2006). Les ERP changent-ils le contrôle de gestion ?. Comptabilité Contrôle Audit, 1(12), 45-64.Google Scholar ↗

[refR-17] Meysonnier, F., & Pourtier, F. (2004). ERP, changement organisationnel et contrôle de gestion. Congrès annuel de l’Association Francophone de Comptabilité, Orléans.Google Scholar ↗

[refR-18] Mintzberg, H. (2006). Le manager au quotidien : les dix rôles du cadre. Edition Organisation.Google Scholar ↗

[refR-19] Moores, Y., & Yuen, S. (2001). Management accounting systems and organizational configuration: a life-cycle perspective. Accounting, Organizations and Society, 26(4), 351-389.Google Scholar ↗

[refR-20] Ngongang, D. (2007). Analyse des facteurs déterminants du système d’information comptable et des pratiques comptables des PME tchadiennes. Revue des Sciences de Gestion, 49-57.Google Scholar ↗

[refR-21] Santin, S., & Van Caillie, D. (2008). Le design du système de contrôle de gestion des PME : une quête de stabilité adaptative. 29 ème Congrès annuel de l’Association Francophone de Comptabilité.Google Scholar ↗

[refR-22] Sathe, V. (1975). Contingency theories of organizational. Managerial Accounting : The Behavioural Foundations, 51-63.Google Scholar ↗

[refR-23] Scapens, R. W., & Jazayeri, M. (2003). ERP systems and management accounting change : opportunities or impacts ? A research note. European Accounting Review, 201-233.Google Scholar ↗

[refR-24] Van Cuyck, A. (2005). Tests du Khi-deux, Corrélations, variabilité... Pour une méthodologie quantitative, réflexive et structurale de l’étude des champs, des liens et des relations. HAL Id : sic_00001500.Google Scholar ↗