End-Users Computing Satisfaction (EUCS) Towards the Government Financial and Management Accounting System (GFMAS): Case Study in Malaysian Accountant General’s (AG) Department
Vol. 1, No. 1, 2011, pp. 73 – 86


: Azleen Ilias, Mohd Zulkeflee Abd Razak, Siti Fara Fadila, et al.


The importance of computerised accounting system (CAS) is indisputable for private as well as public sector. One of the continuous efforts in the public sector can be seen through the introduction of Government Financial and Management Accounting System or GFMAS by Accountant’s General (AG) Department in year 2005. GFMAS has been expected to enhance operational efficiency and effectiveness to enable the department to deliver value-added service. As far as the researchers are concerned, no attempt has been made to examine End-User Computing Satisfaction (EUCS) towards GFMAS especially in AG Department. Thus, the purpose of this study is to determine the level of satisfaction among the end users of GFMAS at AG Department specifically in East Malaysia (Labuan and Sabah branches). By distributing questionnaires to 140 AG staffs that using GFMAS, descriptive analysis throughout EUCS factors (content, accuracy, ease of use, format, timeliness, system reliability, system speed) have been drawn successfully. Probably, the result will be able to assist The Accountant General’s (AG) Department to improve every aspect in The Government Financial and Management Accounting System (GFMAS).