Information Systems Quality Assurance: Users Perceptions Of Information Systems And Systems Design Quality Factors

With the emergence of information systems reliability and quality assurance and its perceived revenue generation in the billions of dollars, the accounting profession has developed a keen interest in improving the understanding of the underlying factors affecting information quality. This paper expands the Havelka et al. (1999) study, which explored the key quality factors impacting the information requirements definition stage of the systems development process. The extensions explored within the current paper focus on the relationship between users perceptions toward information systems and key quality factors for systems design. In particular, user involvement and user satisfaction are examined for their potential impact on the weightings of quality factors. The results indicate that users perceptions toward information systems do influence their perceptions of the importance of the key quality factors for systems design. This result may allow practitioners to tailor a project management strategy for IS development based on targeted users current perceptions of information systems