Innovation acceptance and customer satisfaction. A survey on tax information systems
| Autor | Amitis Moradi Abadi - Artonis Moradi Abadi - Abbas Jafari |
| Cargo | Master degree in Information Technology Management from Islamic Azad University, Science and Research Unit of Tehran - Master in Information Technology Management from Shahid Beheshti University - PhD in media management from University of Tehran |
| Páginas | 149-171 |
149
AD-MINISTER
AMITIS MORADI ABADI
ARTONIS MORADI ABADI
ABBAS JAFARI
JEL: O, O
Received: 30-07-2016
Modified: 2-11-2016
Accepted: 10-12-2016
DOI: 10.17230/ad-minister.30.8
www.eafit.edu.co/ad-minister
Creative Commons (CC BY-NC- SA)
AD-minister Nº. 30 january-june 2017 pp. 149 - 171 · ISSN 1692-0279 · eISSN 2256-4322
INNOVATION ACCEPTANCE AND CUSTOMER SATISFACTION.
A SURVEY ON TAX INFORMATION SYSTEMS
ACEPTACIÓN DE LA INNOVACIÓN Y LA SATISFACCIÓN DEL CLIENTE: UNA ENCUESTA SOBRE LOS SISTEMAS DE
INFORMACIÓN TRIBUTARIA
AMITIS MORADI ABADI ARTONIS MORADI ABADI ABBAS JAFARI
ABSTRACT
The pace of introducing innovation-based products and services to the market is increasingly fast and
it significantly affects customer satisfaction, not only for consumer products and services, but also in
the delivery of public service services. This paper uses innovation acceptance and technology adoption
models to investigate the acceptance and satisfaction of taxpayers from introduction of new tax
information system in Iran. By a review of existing models and related effective factors, a conceptual
model has been developed based on DeLone-McLean model, and was applied on users in the Iranian tax
information system. Findings of this research show that factors that lead to information transparency and
more participatory users have a positive effect on innovation acceptance and the satisfaction of users
of such technologies.
KEYWORDS
Innovation Acceptance; Customer Satisfaction; E-government; Tax Information System.
RESUMEN
El ritmo de introducción al mercado de productos y servicios de base innovadora es cada vez más
rápido y afecta significativamente la satisfacción del cliente, no sólo por los productos y servicios de
consumo, sino también en la prestación de los servicios públicos. Este artículo utiliza los modelos de
aceptación de la innovación y de adopción de tecnología para investigar la aceptación y satisfacción
de los contribuyentes en cuanto a la introducción de nuevos sistemas de información tributaria en
Irán. A través de una revisión de los modelos existentes y los factores efectivos relacionados, ha sido
desarrollado un modelo conceptual basado en el modelo DeLone-McLean y fue aplicado en usuarios en
el sistema de información tributario iraní. Los hallazgos de esta investigación muestran que los factores
que contribuyen a la transparencia en la información y a generar usuarios más participativos tienen un
efecto positivo en la aceptación de la innovación y la satisfacción de los usuarios de dichas tecnologías.
PALABRAS CLAVE
Aceptación de la innovación; Satisfacción del cliente; Gobierno electrónico; Sistema de información
tributaria.
1 Master degree in Information Technology Management from Islamic Azad University, Science and
Research Unit of Tehran. She works in Iranian National Tax Administration as head of VAT software
development team. Institutional Email: amitis.abadi@srbiau.ac.ir
2 Master in Information Technology Management from Shahid Beheshti University. She works in the
ministry of Youth and Sport as an IT expert. Institutional Email: a.moradiabadi@sbu.ac.ir
3 PhD in media management from University of Tehran. With a MA in Business Administration, he is a
part-time lecturer in the field of communication and media management. His areas of interest include:
media policy, communication theories, research method and organizational behavior. Institutional,
Email address: abbasjafari51@ut.ac.ir
150
AD-MINISTER
Amitis Moradi Abadi · Artonis Moradi Abadi· Abbas Jafari
Innovation acceptance and customer satisfaction. A survey on tax information systems
INTRODUCTION
Information and Communications Technology (ICT) has changed the way people
interact as well as the way governments serve the public, in a process that we know
it as digital government or e-government (Kyem, 2016). This process enhances
the delivery of government services to citizens, the interaction of government and
industry, the provision of information to citizens; and for a more ecient management
of government (Raghunathan, Kumar and Thamaraiselvi, 2015).
E-governance is defined with more than one definition. Chen and Hsish (2009)
define it as improvement of the quality of services and governance by the use of ICT.
UNESCO defines it as follow: “E-Governance is the public sector’s use of information
and communication technologies with the aim of improving information and service
delivery, encouraging citizen participation in the decision-making process and
making government more accountable, transparent and eective” (Unesco,2016). The
United Nation Public Administration Network, E-Governance defines e-government
as “the application of ICT tools in (1) the interaction between government and
citizens and businesses, and (2) in internal government operations to simplify and
improve democratic governance.” (UNPAN, 2016).
Governments, all around the world and at dierent levels, adopt new technologies
to modernize public sector processes and service delivery so that they can improve
citizen–government relationship (Dawes, 2010; Dawes & Helbig, 2010; Lathrop &
Ruma, 2010; Merkel, 2013; Noveck, 2009); and to achieve outcomes such as eciency,
accountability, enhanced public services, cost-savings and similar management
benefits (OECD, 2003; Gant, 2004; Gil-Garcia, 2005). But the delivery of new
technologies becomes successful when customers accept innovations and adopt the
oered technologies. The aim of this study is to determine the acceptation of the tax
information systems, and to examine what factors can encourage and persuade the
tax payers to use tax information systems. Since these factors raise people to use the
new oered technology, it is important to identify those factors. The aim of this paper
is to assess the factors that aect the acceptance of innovation by tax payers toward
the new tax information system in Iran.
LITERATURE
Innovation Acceptance and Technology Adoption
Innovation studies have been conducted in various fields of research during the
time (Baregheh, Rowley & Sambrook, 2009). Such studies have been associated with
productivity, growth, business development and similar concepts (Fagerberg, 2005;
Kaplinsky et al., 2009, Khajeheian, 2014). Innovation promotes entrepreneurship and
new venture creation (Khajeheian, 2013; Salamzadeh and Kawamorita, 2017) and it
allows companies to stay competitive (Khajeheian, 2016). Considering such impact,
innovation has always been a popular research topic for many of researchers in the
field of management as well as practitioners in the field of Information Systems
(Avgerou, 2008). Gonzalez-Perez and Velez-Ocampo argues that managerial
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