A Validation of Instrument for End-User Computing Satisfaction (EUCS) Through Structural Equation Modelling: A Case on Government Financial Management System (GFMAS)

ABSTRACT

This study focuses on end-user computing satisfaction (EUCS) pertaining Government Financial Management System (GFMAS) in the Accountant General’s (AG) Department. The goodness-of-fit for end-user computing satisfaction model has been measured by structural equation modelling. Researchers found that all constructs (content, format, accuracy, timeliness, ease of use, system speed and system reliability) in this model can be considered as acceptable constructs. Furthermore, this research found that content, format, ease of use, system speed and system reliability has contribute on the satisfaction of GFMAS usage. Overall, this paper will contribute in the usage and performance on Government Financial Management System (GFMAS) and computerised accounting system. Thus, Accountant General’s Department should be able to focus on other factors that might provide more influence and impact towards the satisfaction of computerised usage.

Keywords: end-user computing satisfaction (EUCS), structural equation modelling, computerised accounting system