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Determinants of user satisfaction with financial information systems in the

digital transformation era: insights from emerging markets

Article in Global Knowledge Memory and Communication · July 2023

DOI: 10.1108/GKMC-12-2022-0285

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Determinants
Determinants of user satisfaction of user
with financial information satisfaction

systems in the digital

transformation era: insights
from emerging markets Received 9 December 2022
Revised 25 March 2023
4 June 2023
Manaf Al-Okaily Accepted 5 June 2023
School of Business, Jadara University, Irbid, Jordan
Mahmoud Al-Kofahi
Faculty of Administrative and Financial Sciences, Irbid National University,
Irbid, Jordan
Fadi Shehab Shiyyab
School of Business, The Hashemite University, Zarqa, Jordan, and
Aws Al-Okaily
Graduate School of Business, Universiti Sains Malaysia, George Town, Malaysia

Abstract
Purpose – Most of the previous studies agree about the significance of user satisfaction in ensuring the endurance
of information systems (ISs). Accordingly, it is crucial to investigate the effect of e-Government systems on individual
end-user satisfaction as more and more countries adopt and deploy such Government Financial Management
Information Systems (GFMIS) in the era of digital transformation. Because of this, the purpose of this study is to
investigate the factors that contribute to the success of GFMIS in Jordan and ultimately the satisfaction of its users.
Design/methodology/approach – The IS success model developed by DeLone and McLean (2003)
serves as the theoretical underpinning for the current research. Adding training quality as a new variable to
the proposed model has been found to further increase the satisfaction of GFMIS users. A total of 104 GFMIS
users in Jordan provided the data used to verify the model. The partial least squares-structural equation
modelling was used to test the hypotheses.
Findings – The empirical findings indicated that GFMIS user satisfaction is significantly affected by
information quality, service quality and perceived usefulness; meanwhile, system quality is only partially
supported. The research also showed that the level of satisfaction among Jordanian GFMIS users was related
to the quality of training they received.
Originality/value – This study fills a crucial literature gap by developing a research model that can help
improve GFMIS usage towards attaining greater performance amongst government agencies in Jordan.
Keywords IS success model, Financial systems, Intelligent systems, User satisfaction,
e-Government, Partial least squares-structural equation modelling, GFMIS, Jordan
Paper type Research paper

1. Introduction Global Knowledge, Memory and

Communication
There has been a steady rise in the importance of e-Government in government agencies (Al- © Emerald Publishing Limited
2514-9342
Okaily et al., 2022a). In spite of extensive studies on its implications on top of numerous DOI 10.1108/GKMC-12-2022-0285
GKMC managerial understandings on the subject matter, the implementation of e-Government
programmes in emerging economies remains relatively unsuccessful (Twizeyimana and
Andersson, 2019; Aladwani, 2016). There have been many challenges in running e-
Government projects, particularly during the planning and implementation stages (Alsmadi
et al., 2023a; Müller and Skau, 2015; United Nations, 2018). There is no definitive explanation
for the origins of the problems that some countries have been facing.
In 2010, the government of Jordan unveiled Government Financial Management
Information Systems (GFMIS), a new e-Government system designed to replace the
country’s antiquated financial management systems (USAID, 2014). The system’s goals
include enhancing communication between governments and businesses, reducing
bureaucratic red tape, speeding up the delivery of services and fostering greater openness
and accountability (Al-Okaily, 2022; Alsmadi et al., 2023b; Al-Okaily and Al-Okaily, 2022).
The goal of implementing GFMIS was to improve employee performance in many ways,
including by reducing unnecessary time and effort, eradicating errors, boosting productivity
and simplifying routine tasks.
The implementation of GFMIS has substantially enhanced the performance of the
government and its employees; however, the implementation of GFMIS in Jordan has
experienced several obstacles, prompting a critical evaluation by international agencies and
studies. For example, the USAID survey on GFMIS usage by the Jordanian government
showed that the system is complicated and sluggish in comparison to its predecessor
(USAID, 2014). Among the complaints are that the system is sluggish because of the
multiple windows that lead to duplications, and that its outputs and results are inaccurate.
The respondents added that user complaints and reports regarding system issues are not
properly addressed by the maintenance team (USAID, 2014).
Likewise, other respondents felt that the GFMIS causes work inefficiencies, is
burdensome for routine tasks and complicate to operate. According to USAID (2014), a
majority of the respondents were unhappy with the frequency of training sessions they were
given. Similarly, one-third of the respondents expressed dissatisfaction with the standard of
GFMIS training, whilst some others voiced dissatisfaction with the system’s total
performance. Additionally, the World Bank (2016a and 2016b) implied that not all of the
budgetary needs for GFMIS’s activities were met during the planning and execution stages.
As a result, relatively little functionality is offered by GFMIS for several jobs. According to
reports from a number of organisations, including AECOM (2017) and USAID (2018),
GFMIS occasionally provides users with insufficient user information and inappropriate
user content.
These investigations have shed light on user satisfaction that may have impacted the
success of the GFMIS from the user’s standpoint (Al-Qudah et al., 2022; Kofahe et al., 2019;
Sawalha and Abu-Shanab, 2015; Shannak, 2015; USAID, 2014, 2017, 2018; World Bank,
2016). On the other hand, in examining Jordan’s GFMIS Project following its completion,
Dener et al. (2011) and Khan and Pessoa (2010) found that several factors could cause the
system’s failure, including poor planning and preparation, insufficient training, poor
technological infrastructure, resistance among users, lowly skills among the project team
members and user dissatisfaction. As a result, it seems that user satisfaction is one of
several obstacles that have hampered the successful implementation of GFMIS in Jordan.
Several findings indicated that successful information system (IS) implementation can be
guaranteed by the users. Jeyaraj (2020) highlighted user satisfaction as among the main
criteria towards this end. User satisfaction as well as the perceived net benefits can be
improved with a positive IS user experience and vice versa (Al-Okaily et al., 2023a; Bradford
et al., 2020).
 Therefore, this research constructs a success model of e-Government IS based on the Determinants
works of DeLone and McLean (2003) to investigate the factors that affect GFMIS user of user
satisfaction as perceived by government workers. Information, system, service and training
quality, as well as perceived usefulness and user satisfaction, were all accounted for in the
satisfaction
model developed.

2. Literature review
2.1 e-Government in Jordan
e-Government is delineated as information and communication technology usage for the
purpose of improving the provision and access to governmental information and services
(Layne and Lee, 2001). E-government provides developing nations with an optimistic
platform to advance in the 21st century and close the gap with other wealthy nations (Al-
Okaily, 2021; AL-Naimat et al., 2013). The upside to this covers better services, more
convenience, wider sharing of information, heightened transparency, lesser corruption,
increased revenue as well as greater public sector efficacy and efficiency (Al Nagi and
Hamdan, 2009).
In Jordan, e-Government is not a standalone policy; rather, it is a significant aspect of the
country’s National Agenda. Hence, the Kingdom’s national vision is very much focused on the
success of its e-Government because of its alignment with the country’s key priorities in ensuring
socio-economic development and government transformation (Jordanian e-Government, 2013;
MoPIC, 2015). There are four types of e-Government initiatives: G2B, G2C, G2G and
G2E (Alawneh et al., 2013; Al Nagi and Hamdan, 2009; Ndou, 2004). G2C and G2E relate
to governmental-individual interactions and cooperation, whilst G2B and G2G relate to
governmental-organisational relationships. GFMIS is a part of Jordan’s G2G and G2E systems
(Kofahe, 2021). This current study concentrates on G2E, as it evaluates factors affecting GFMIS
user satisfaction from the employees’ perspectives.
Various e-Government studies have investigated issues regarding the public sector’s
take on IS adoption and implementation. Some used public sector employees as the
respondents, whilst others investigated e-Government adoption, implementation and usage
issues from the standpoint of the employees. Meanwhile, some other studies examined cases
of successful IS implementation (Aws et al., 2021; Al-Okaily et al., 2020; Al-Rawahna et al.,
2018; Kofahe, 2021), barriers to e-Government implementation (Al-Shboul et al., 2014;
Tadros and Alzubi, 2015), e-Government user perception (Tbaishat and Khasawneh, 2015),
as well as user satisfaction (Alawneh et al., 2013; Hammouri and Abu-Shanab, 2017).
Alawneh et al. (2013) investigated the factors affecting e-Satisfaction with Jordan’s
e-Government portal and discovered the significance of user satisfaction in ensuring
continuous e-Government usage as well as its success or failure. Hammouri and Abu-
Shanab (2017) examined the determinants of employee satisfaction with Jordan’s e-tax
systems and found a lack of information in this aspect from the standpoint of employees.
Hence, the researchers proposed for further investigations on e-service satisfaction levels in
the context of Jordan.

2.2 Government Financial Management Information Systems in Jordan

Similar to other emerging nations, Jordan is also faced with issues of corruption,
misrepresentations and shortfalls in its PFM initiatives (Transparency International, 2016).
Hence, the GoJ works closely with United Nations agencies including the World Bank and the
International Monetary Fund (IMF) which facilitate in the promotion of trade and monitoring
of the world financial system (Al-Okaily et al., 2022b; Kofahe, 2021). In their 2004 joint report,
the IMF and World Bank highlighted the necessity for GFMIS implementation, considering
GKMC its significant role in guaranteeing the attainment of precise and comprehensive information.
In light of this, the GFMIS was launched by the GoJ in 2010 replacing the obsolete financial
management systems (USAID, 2014), with the aim of boosting the performance of employees
and the government. The GFMIS is among the GoJ’s highly strategic PFM efforts. It merges
all MDAs’ accounting and financial information into a single network, under the control and
management of the MoF (Al-Okaily, 2023; Almajali et al., 2022; Alsharari and Youssef, 2017).
The government’s PFM is improved by the GFMIS because of better financial control,
management and reporting (USAID, 2014). Essentially, the GFMIS produces financial
information with higher accuracy, comprehensiveness, reliability and timeliness; this in turn
improves aspects of accountability, transparency and PFM efficiency (Kofahe et al., 2019).
GFMIS also enables quick and easy financial information exchange among users, facilitates
the MoF’s financial control functions and the MDAs’ management and supports proper
decision-making by the users. Jordan’s GFMIS has seven key functions: budget planning
and execution; project management; procurement management; cash management;
receivables and revenue management; payment management; and financial and accounting
procedures/general ledger (Al-Okaily et al., 2022c; Alsmadi et al., 2022; Hamdallah et al.,
2022; Abu-Salih et al., 2022).

3. Theoretical background
DeLone and McLean’s (1992) IS success model offers a comprehensive and all-encompassing
definition of IS success. Urbach and Müller (2012), posited that this phenomenon was
invoked from 1981-1987, which led to the creation of IS success model by DeLone and
McLean (1992). It is true that several models for evaluating IS performance have been
developed, but the IS success model (1992) is widely considered to be among the best of
them.
Eventually, because of the shortcomings of the model (DeLone and McLean, 1992), which
were exposed by Seddon (1997), a re-specified model of IS success was created. Seddon had
some criticisms about the old model. He examined how the IS success model is applied and
claimed that confusion arose from the concept’s inception. According to Seddon (1997), the
confusion around the DeLone and McLean model in 1992 was because of a conflation of the
process model and the causal model. “Use” of IS, as an example, could kick off a chain
reaction that results in “user satisfaction”, “individual impact” and “organisational impact”,
respectively. However, the model could be interpreted as causal if one considers that the
success of the system hinges on how it is implemented. It is presumed that the extent to
which a system is put to use is proportional to its degree of success or failure.
Seddon’s revised and expanded model, in which the process steps have been removed,
was then presented. Both the behavioural and IS success models make up the model’s causal
component. The “consequences of IS use” bridge the gap between the two theories. Seddon
hoped that the model would provide a more solid theoretical basis from which to examine
the ties between various IS success elements.
Seddon’s IS success model classifies factors into three categories. Indicators of
information and system quality are the first factors to consider. The second factor is a
person’s general opinion of the overall usefulness of the IS success model. Finally, the value
of the final variable is a quantification of the overall advantages of using IS. Seddon
hypothesised that the IS model is used to evaluate behaviour only and not to evaluate actual
performance. Then, he substituted “perceived usefulness” with “use”. Seddon proposed
three groups, namely, individuals, organisations and society as recipients of the IS’s positive
externalities in his discussion of the third factor. Seddon’s (1997) IS success sub-model is
shown in Figure 1.
 Accordingly, DeLone and McLean (2003) revised their first model for IS success nearly a Determinants
decade later. They improved and modified their first IS success model in response to of user
criticism in earlier works by analysing the model’s strengths and weaknesses. Studies on
this topic have been conducted by several researchers (Pitt et al., 1995; Seddon and Kiew,
satisfaction
1996; Seddon, 1997). Figure 2 depicts the current version of the IS Success model.
Both of the above models have had considerable influence on studies of IS success.
Numerous empirical studies have used the aforementioned models to examine the success of
IS in various contexts (Al-Okaily et al., 2022d; Floropoulos et al., 2010; Rouibah et al., 2009;
Stefanovic et al., 2016). By way of illustration, Floropoulos et al. (2010) looked into the
efficacy of TAXIS from the perspective of Greek workers. In addition, Stefanovic et al. (2016)
examined Serbia’s e-Government effectiveness from the users’ standpoint, using the IS
success model.
Because this study seeks to analyse the satisfaction of users who have previously used
GFMIS, DeLone and McLean’s (2003) model was deemed the best fit. All components
(excluding system use and net benefits) from these models were used to investigate the
factors influencing user satisfaction as a result of using GFMIS. Nevertheless, the use and
net benefit constructs were dropped owing to the goal of this study, which focuses on user
satisfaction.
Khan and Pessoa (2010) highlighted the significance of employee skills in ensuring
effective GFMIS access, operations, location, management, understanding and evaluation at
multiple stages. Additionally, training manuals and materials must be integrated as a
means for introducing the basic usage of GFMIS, particularly in relation to GFMIS business

Figure 1.
IS success sub-model
of Seddon (1997) –
partial

Figure 2.
Updated IS success
model
GKMC procedures and practical training (Kofahe, 2021). This is achievable via well-developed
training programmes that drive user capability and confidence (Hendriks, 2012). According
to Sawalha and Abu-Shanab (2015), competent GFMIS users are produced when proper
training and workshops are provided prior to GFMIS usage. Hence, employee training is a
crucial aspect of successful e-Government implementation that must be incorporated into
the e-Government implementation (AL-Naimat et al., 2013; Alshibly et al., 2016; Tbaishat
and Khasawneh, 2015). The quality of training therefore determines the level of GFMIS user
satisfaction.

4. Hypotheses and research model

4.1 Information quality
IS facilitates information management and delivers the required information, which enables
employees to carry out their routine work (Al-Okaily et al., 2023b; Bradford et al., 2020).
Hence, information quality is a primary determinant of the system’s success and output
(Petter et al., 2008, 2013; Jeyaraj, 2020). Information quality includes both the accuracy and
usefulness of the data that the system produces (Al-Okaily et al., 2022b; Al-Kofahi et al.,
2020; Urbach and Müller, 2012). In the Jordanian government, GFMIS user satisfaction is
anticipated to be positively correlated with data quality. The current body of academic
literature provides the foundation for this reasoning. Access to accurate, useful and timely
information is crucial to the success of IS, which Petter and McLean (2009) noted is designed
to manage and provide the data users need to do their daily tasks. In the context of online
portals, for instance, users’ propensity to use the portal more frequently might be influenced
by the presence or absence of appropriate material and enough information (Hollmann et al.,
2013). Also, it might increase users’ interest in spreading the word about the site to their
friends and family. In line with the results of Hsu et al. (2015), users are happier and will
keep using a resource for longer when they believe that the information they are using is
relevant, complete, accurate and timely. Therefore, this research suggests:

H1. Information quality and GFMIS user satisfaction have a positive relationship.

4.2 System quality

Stefanovic et al. (2016) asserted that increasing the success of e-government IS requires the
agencies to be involved in designing the IS to make it more useful, simple to use and user-
friendly. According to studies, system quality is the extent to which expected features or
technical components of an IS are met (Wu and Wang, 2006). Most research has discovered a
significant relationship (Al-Kofahi et al., 2023; Al-Okaily et al., 2021a, 2021b; Tam and
Oliveira, 2016; Weerakkody et al., 2016). Furthermore, in all 21 studies examined, Petter et al.
(2008) revealed a substantial link between user satisfaction and system quality. Based on the
argument, this work proposes:

H2. System quality and GFMIS user satisfaction have a positive relationship.

4.3 Service quality

An increasingly important factor in user happiness and IS success is the IT department’s
responsiveness to user needs (Seddon, 1997). Quality of service, according to DeLone and
McLean (2003), should be treated as a distinct component of the variable because of the
crucial role it plays in preventing additional model issues, especially in light of recent
advances in IS. However, if service quality is not considered alongside “system quality” and
“information quality” when evaluating the success of an IS, the results may be muddled, as Determinants
relatively unsuccessful results (i.e. negative “net impacts”) could be because of weak service of user
quality in spite of the fulfilment of the other two quality dimensions. Service quality refers to
the degree of support received by the users from the IS/IT staff (Petter et al., 2008). An
satisfaction
increase in both utilisation and satisfaction with an IS’s usefulness has been found to occur
when users are satisfied with the service quality (Cho et al., 2015). Therefore, the following
hypothesis is advanced for consideration within the scope of this investigation:

H3. Service quality and GFMIS user satisfaction have a positive relationship.

4.4 Training quality

High-quality training is universally recognised as a key to the success of ISs (Sharma and
Yetton, 2007; Wei et al., 2011). Floropoulos et al. (2010) argued that in spite of the advantages
of e-Government services, they are not widely adopted by citizens without adequate
training. Sufficient education equips users with the knowledge of the system’s procedures
necessary for its operation (Bradford and Florin, 2003; Tilahun and Fritz, 2015).
Experts believe that IS training can improve users’ productivity (Vatanasakdakul et al.,
2017). Additionally, Ahearne et al. (2005) claimed that while technology has the potential to
increase user effectiveness, this will not occur unless users are given enough training.
Organisations should provide training programmes to avoid issues related to the IS’s
complexity and high job demands, as argued by Norfazlina et al. (2016), to ensure that user
happiness and the consequent net benefits are not impacted. Wei et al. (2011) noted that
within the IS field, “training quality” is defined as how employees rate the usefulness,
relevance and skill acquisition of IS training programmes.
Using the Diffusion of Innovation Theory and the IS success model, Bradford and Florin
(2003) created a model that analyses the determinants of ERP system success. This research
looked at how factors such as innovation, organisation and environment affect the overall
effectiveness of a system. As part of the organisational context, training has been shown to
improve users’ experiences. Wei et al. (2011) also showed that students’ confidence in their
own ability to use a computer depends on the quality of the IT education they receive in
Singapore’s schools. Therefore, this study hypothesised, based on prior research:

H4. Training quality and GFMIS user satisfaction have a positive relationship.

4.5 Perceived usefulness

Perceived usefulness, as defined by Seddon (1997) in the context of IS success, refers to the
individual’s perception that the usage of a given system has improved their work
performance or the performance of their group or organisation. According to Rai et al. (2002)
and Seddon (1997), such a perception of the IS’s value is crucial to the eventual success of its
implementation. Meanwhile, user satisfaction is defined as “the degree to which an IS user is
happy or dissatisfied as a result of realising the expected benefits of using that system” (Lai
and Yang, 2009; Wu and Wang, 2006).
The IS’s success is determined by how well it serves its users; therefore, it stands to
reason that users who view the IS as valuable would be more satisfied with it
(Ghobakhloo and Tang, 2015). Perceived usefulness is the most significant indicator of
end-user satisfaction with ERP, according to Calisir and Calisir (2004). This demonstrates
that worker satisfaction with an IS deployment increases when the workers, in their
capacity as IS users, believe that the IS has been beneficial for them (Alqudah et al., 2022;
GKMC Al-Okaily et al., 2021a, 2021b; Ghobakhloo and Tang, 2015). Additionally, previous
research in other contexts has proven this proposition (Al-Kofahi et al., 2023; Alqudah
et al., 2022; Hsieh and Wang, 2007; Lai and Yang, 2009). Therefore, the following is
proposed based on the findings of this analysis:

H5. Perceived usefulness and GFMIS user satisfaction have a positive relationship.
Based on their previous IS success models and the later improved model, DeLone and
McLean (1992, 2003) provided the theoretical foundation for the present model. Based on the
study’s intended outcome, it was decided that some aspects of these models (e.g. system use,
net benefits) would not be included in the design and development of the proposed research
model. Nevertheless, the model is thought to be ideal for gauging GFMIS user satisfaction in
Jordan because of constructs such as training quality. This study’s research model is
depicted in Figure 3.

5. Research methodology
5.1 Measurement items
For the purpose of this research, a questionnaire was created using the six factors of the
theoretical model. Items for measuring each factor were identified from previous studies.
Five questions developed by Stefanovic et al. (2016) were used to assess information quality.
System quality was assessed using six items derived from Wu and Wang (2006) and Lai and
Yang (2009); service quality used five items from Roky and Al Meriouh (2015); training
quality used six items from Wei et al. (2011); perceived usefulness (PU) used four items from
Lai and Yang (2009) and Hsieh and Wang (2007); and user satisfaction used five items from
Wu and Wang (2006). Included in the Appendix are the components for all the constructs.
All of the components were graded on a seven-point Likert scale, from (1) totally disagree to
(7) totally agree. Questions regarding the respondents’ demographics (gender, age,
experience, education level and occupation) were also included in the survey.

5.2 Data collection

Users of the GFMIS system in Jordan make up the study’s population. Data were collected
from a wide range of Jordanian government agencies to achieve maximum generalisability
(including the department of land and survey, general budget department, customs
department, income and sales tax department and the ministry of finance). Information was
collected from public servants working at the designated government agencies. The authors

Figure 3.
Research model
and enumerators disseminated 136 questionnaires to the selected participants. A total of 109 Determinants
out of the 136 questionnaires sent were returned; nonetheless, after careful review, five were of user
deemed ineligible because of being either completely blank or missing crucial information satisfaction
(Bany Mohammad et al., 2022; Al-Okaily et al., 2022e; Hair et al., 2014). After sifting through
the invalid responses, a total of 104 usable responses were obtained, representing a valid
response rate of 76%. After gathering the 104 responses, the collected data were analysed
further.

5.3 Sample profile

A total of 73 working men and 31 women took part in this study. The largest age groups
represented were those between 40–49 and 30–39. A total of 66 respondents (63%) hold a
bachelor’s degree and 24 respondents (23%) hold a master’s degree. Around 70% of the
respondents have more than three years of professional experience with GFMIS. Statistics
on the respondents are provided in Table 1.

6. Data analysis and results

This section presents the separate analyses of the measurement and structural models.
Firstly, the instrument’s validity was assessed via the measurement model, followed by the
assessment of the hypothesised relationships via the structural model (Hair et al., 2017;
Henseler et al., 2009).

6.1 Measurement model

This work assessed the measurement model using the same criteria as that of Hair et al.
(2017) and Henseler et al. (2009). These criteria include item reliability, internal consistency
and convergent and discriminant validity. To ensure the accuracy of all the measurements,

Samples description No.

Gender
Male 73
Female 31
Age
20–29 8
30–39 22
40–49 53
50 and above 21
GFMIS experience
Less than 1 year 12
1–3 years 19
3–6 years 46
More than 6 years 27
Highest qualification
PhD 9
Master’s degree 24
Bachelor’s degree 66
Diploma 5
Table 1.
Source: Authors’ own created Sample profile
GKMC outer loading was first used. When an item’s standardised loading is greater than 0.708, it
indicates that more than half of the item’s variation can be attributed to the assigned concept
(Henseler et al., 2009). However, indications with outer loadings significantly below 0.40
should be consistently ignored (Hair et al., 2017). Thus, 28 items with loadings greater than
0.40 were kept.
Each construct’s internal consistency reliability (which had been measured using the
composite reliability [CR]) was then analysed. As shown in Table 2, the CR coefficients of
the latent construct were above the minimum required threshold of 0.70, with values
ranging from 0.749 to 0.902. AVE was then implemented to evaluate convergent validity.
According to Table 2, the AVE values in this study varied from 0.557 to 0.673, indicating
excellent levels of convergent validity for all of the tested constructs. Finally, using the
Fornell–Larcker criteria (Fornell and Larcker, 1981), the construct correlations were
compared to the square roots of the AVE (in grey shading), demonstrating good
discriminant validity, as shown in Table 2.

6.2 Structural model

The second phase entails the evaluation of the structural model’s outcomes following a
review of the measurement model’s reliability and validity. The bootstrapping process
was conducted using SmartPLS 3 with 104 cases and 5,000 bootstrap samples for the
purpose of assessing the path coefficient values and calculating the standard errors and
p-value of the estimate, as it signifies a non-parametric method for assessing the
precision of the estimates in partial least squares regression (Hair et al., 2017).
Structural model evaluation is often measured via R2 (Hair et al., 2017). Hair et al. (2017)
stated that an R2 value of 0.75 is deemed significant, 0.50 is moderate and 0.25 is weak.
The R2 values in this study for the endogenous latent variable are deemed inadequate.
The findings of the structural model are presented in Table 3.

HTMT < 0.90 CR AVE INQ SYQ SEQ TRQ PU US

INQ Yes 0.828 0.615 0.831

SYQ Yes 0.902 0.673 0.381 0.817
SEQ Yes 0.866 0.631 0.235 0.158 0.781
TRQ Yes 0.749 0.557 0.322 0.145 0.271 0.804
PU Yes 0.836 0.629 0.364 0.178 0.284 0.392 0.825
Table 2. US Yes 0.805 0.589 0.238 0.373 0.225 0.208 0.394 0.742
Assessment of
measurement model Source: Authors’ own created

Hypotheses Relationship b p-value Results R2

H1 INQ ! US 0.147 0.007 Accepted 0.537

H2 SYQ ! US 0.113 0.034 Accepted
H3 SEQ ! US 0.217 0.000 Accepted
H4 TRQ ! US 0.278 0.000 Accepted
Table 3. H5 PU ! US 0.153 0.005 Accepted
Assessment of the
structural model Source: Authors’ own created
7. Discussion Determinants
This study mainly aims to investigate, from the viewpoint of GFMIS end-users in Jordan, of user
the factors associated with their high level of satisfaction. Thus, a model was developed to
describe GFMIS user satisfaction by combining the IS success model with an additional
satisfaction
construct. Based on these findings, all of the hypotheses were confirmed.
The validation of H1 (information quality influences GFMIS user satisfaction) was
confirmed. There is further support from previous literature for this discovery (Tam and
Oliveira, 2016; Wang and Yang, 2016). Petter et al. (2008) noted that 15 out of 16 studies
provided strong evidence for these two criteria. In part, this conclusion makes sense given
that GFMIS users reported high levels of satisfaction with the system’s output quality. This
is justifiable by the fact that GFMIS information quality strengthens users’ confidence and
assists their GFMIS usage in accomplishing routine tasks. Hence, there is a need for the
government of Jordan to develop an e-Government system with enhanced information
quality to fulfil the information requirements of workers and boost their contentment, which
in turn will affect the users’ behaviour, satisfaction assessment and perceived net benefits of
the system.
H2 explores the satisfaction level of GFMIS users with the system’s overall quality. The
finding is consistent with the hypotheses of DeLone and McLean (2003). The results, which
are in line with previous research, provide evidence for this connection (Stefanovic et al.,
2016). This discovery might be explained in several ways. In this case, the value of the
online system is perceived by the users as a result of their engagement with it, especially
after a certain task has been completed (Sharma and Sharma, 2019). Usefulness is
proportional to the availability, interaction and simplicity of a system. This implies that
users are unhappy when the IS’s navigation is difficult to use or when they have to wait for
an excessive amount of time for a response. In addition, it has been proposed that GFMIS
usage would improve if the system is easy to use, facilitates information search as well as
content retrieval, offers services support and smoothens interaction.
An optimistic and sizable correlation was found in response to H3. The results of other IS
studies have also shown a positive effect (Hsu et al., 2015; Mohammadi, 2015). Similarly,
Petter et al. (2008) found that elevating users’ knowledge and receiving assistance from IS
department professionals have an immediate impact on users’ satisfaction. The reasoning
for this result is that GFMIS adoption will increase provided that the support is of high
quality (for example, if IS departments respond quickly to users’ requests, take the time to
learn about their demands and find effective solutions to any difficulties that arise). Thus,
when workers are happy with the services they receive, they would use IS more and see it
more favourably. As such, employees would opt to use GFMIS primarily based on their
expectations of and satisfaction with the services offered. On the contrary, a lack of service
quality would reduce employee trust and satisfaction towards the system.
The data also supported H4, which predicts a positive correlation between training
quality and user satisfaction. The happiness of the staff in using GFMIS will rise in direct
proportion to the quality of the training programmes provided. The findings are congruent
with those of previous research in this regard. For instance, in a study examining the
determinants of ERP success, Bradford and Florin (2003) found that training leads to greater
user satisfaction. According to Vatanasakdakul et al. (2017), training also positively affects
user satisfaction. The importance of a high-quality IT training plan in schools was also
proven by Wei et al. (2011) for students’ computer self-efficacy in Singapore. Given that
training may successfully raise workers’ knowledge and performance, it has been observed
that training quality might improve GFMIS user satisfaction in the context of this research.
Because training reduces the time and effort needed to understand and use the technology, it
GKMC may also help users improve their perceptions of the technology’s utility and simplicity of
use.
Finally, the hypotheses predicted that perceived usefulness would affect user
satisfaction; evidence from Seddon (1997), Lai and Yang (2009) and Hsieh and Wang (2007)
and the current study’s findings all lend credence to the validity of H5. In short, user
satisfaction with GFMIS deployment rises when the users feel that the system has helped
them. This is because GFMIS user satisfaction depends on the employees’ assessment of the
probable benefits of GFMIS. Therefore, if GFMIS is perceived to improve their job
performance, productivity and efficacy, they would then be satisfied with the system to be
used in their routine tasks. Essentially, perceived usefulness determines satisfaction levels,
i.e. when there is a perception that GFMIS boosts job performance. On the other hand,
dissatisfaction with GFMIS would occur if the employees did not perceive its usefulness or if
they perceived that the system’s usage has no effect in improving their productivity and job
performance.
The empirical findings have verified that the current research model for GFMIS is valid,
showing support for all the hypotheses. It was demonstrated that GFMIS user satisfaction is
positively affected by information quality, system quality and service quality, and that
perceived usefulness significantly predicts the net benefits of GFMIS usage. The findings
also showed that training quality is significantly related to GFMIS user satisfaction.

8. Research implications
8.1 Theoretical implication
This study adds to the existing literature on the IS success model by applying this model to
an e-government system. Thus far, the IS success model has not been used to examine
GFMIS user satisfaction; hence, the current findings significantly add value to this model’s
body of literature. Moreover, past studies have determined several factors influencing IS
user satisfaction. This study has further expanded the IS success model by adding the two
variables of training quality and perceived usefulness in an effort to fill the literary gap in
the field of IS success. Theoretically, this study has revealed the direct relationships between
training quality, perceived usefulness and GFMIS user satisfaction from the standpoint of
government staff. These determinants are significant for this study, specifically in
developing the IS success model.

8.2 Managerial implication

The empirical findings offer both theoretical and practical implications. They indicate that
the success of GFMIS implementation is firstly influenced by the service quality provided to
the users (e.g. better responsiveness, empathy and reliability). Users would prefer to use
GFMIS if its output characteristics were improved (e.g. higher usefulness, reliability and
information accuracy). Future strategic developments must take system quality into
account; otherwise, the strategy would fail.
To ensure higher user satisfaction, the quality of training must also be high. Employees
must be equipped with relevant GFMIS knowledge to be able to use it in an efficient manner
and subsequently generate higher satisfaction levels. Hence, the government of Jordan must
improve the quality of GFMIS training programmes by allocating adequate training
budgets. This covers budgets for software implementation, especially if there are plans for
GFMIS implementation in other governmental institutions. Finally, our results offer insights
for the Jordanian government and other parties on how to enhance the level of user
satisfaction by emphasising the role of perceived usefulness.
9. Limitations and recommendations for future research Determinants
This study’s limitations should be acknowledged as they could hinder the generalisation of of user
the findings; future studies could in turn address these limitations. First of all, the users’
profiles were not examined in this study, although past research had indicated the
satisfaction
significance of demographic data in determining system usage and satisfaction. User
satisfaction may also be affected by job positions; for example, the perceptions of the
managers or departmental heads may be different from those of the operational staff
because of the different natures of their jobs. As such, further research is required to
determine the effect of contextual factors, such as the users’ demographic profile and their
perception. In addition, the net benefit factor was excluded from the theoretical framework
of the current study. However, it will be possible for future research to consider the role of
user satisfaction in net benefits.
Moreover, the current research model could justify 53.7% of the overall variance in user
satisfaction, thus indicating that other latent variables may also be able to do the same.
Future studies may therefore examine other feasible success-related determinants, including
task, individual, social and organisational factors. Lastly, as this study is cross-sectional in
nature, it prevents causal implications and the generalisation of the findings compared to
longitudinal studies. Hence, future studies could use a longitudinal approach in performing
hypothesis testing over several time periods and for validating the findings. Past studies on
IS success also support this notion. For example, Al-Bashayreh et al. (2022) stated the need
for more longitudinal studies in this field so as to enable researchers to better examine IS
usage and come up with improved results.

10. Conclusion
This paper examined the determinants of GFMIS user satisfaction from the viewpoint of
public workers, filling a gap in the literature that had been observed in previous
publications and studies. This present empirical research aims to integrate the IS success
model with an additional success factor (training quality) to better understand the factors
that contribute to GFMIS users’ satisfaction in the Jordanian e-Government context. GFMIS
users in five different government agencies were chosen to respond to a survey consisting of
104 questions. In particular, partial least squares structural equation modelling was applied
to 104 viable responses from the collected surveys.
The present study model seems to be supported by the findings. The results confirmed
all of the hypotheses. This research shows that high-quality data, systems and services
positively affect users’ satisfaction. Furthermore, perceived usefulness was found to have a
direct effect on user satisfaction. Overall, the findings showed that training quality is a
significant predictor of GFMIS user satisfaction, even when controlling for other success
indicators. Finally, the current study enriches the existing literature by expanding our
understanding of the role played by training quality. Important suggestions for enhancing
the e-Government system in Jordan are also included in this study. Specifically, this research
shows the most essential factors that contribute to GFMIS users’ satisfaction.

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Further reading
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Corresponding author
Manaf Al-Okaily can be contacted at: [email protected]
 sources
GKMC

Table A1.
Survey items and

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Constructs Items Source Outer loading
Appendix

Information INQ1: GFMIS provides precise information Stefanovic et al. (2016) 0.854
Quality INQ2: GFMIS provides accurate information 0.803
INQ3: GFMIS provides sufficient information 0.773
INQ4: GFMIS provides reliable information 0.791
INQ5: Information content of the GFMIS fits my job needs 0.712
System SYQ1: GFMIS is easy to use Lai and Yang (2009) 0.881
Quality SYQ2: GFMIS is reliable Wu and Wang (2006). 0.736
SYQ3: GFMIS is flexible 0.258*
SYQ4: GFMIS’s response time is acceptable 0.754
SYQ5: GFMIS is user-friendly 0.889
SYQ6: GFMIS is stable 0.727
Service SEQ1: IS department staff provides me with fast services Roky and Al Meriouh (2015) 0.822
Quality SEQ2: IS department staff is empowered to resolve my problems Pitt et al. (1995) 0.840
SEQ3: IS department staff is available when I need them 0.741
SEQ4: IS department staff understands my specific needs 0.819
SEQ5: When I have a problem, IS department staff show a sincere interest in solving it 0.605
Training quality TRQ1: GFMIS training helps me to improve my skills Wei et al. (2011) 0.603
TRQ2: Training helps me to be able to guide my colleagues in using GFMIS 0.805
TRQ3: Training helps me to solve GFMIS-related problems for my colleagues 0.221*
TRO4: Training helps me to be more confident in using GFMIS 0.527
TRO5: Training helps me to handle GFMIS effectively 0.704
TRO6: Training helps me to make fewer mistakes while handling GFMIS 0.739
Perceived usefulness PU1: Using GFMIS improves my job performance Lai and Yang (2009) 0.588
PU2: Using GFMIS increases my productivity Hsieh and Wang (2007) 0.875
PU3: Using GFMIS enhances my job effectiveness 0.662
PU4: GFMIS is useful for my job 0.517
User satisfaction US1: I am satisfied that GFMIS meets my knowledge needs Wu and Wang (2006) 0.711
US2: I am satisfied that GFMIS meets my information processing needs 0.153*
US3: I am satisfied with GFMIS’s efficiency 0.770
US4: I am satisfied with GFMIS’s effectiveness 0.694
US5: Overall, I am satisfied with GFMIS 0.631

Note: Italic values* refer to the deleted items

Source: Authors’ own created