A Model to Evaluate Users’ Satisfaction of a Cost Information System
Journal Title: Revista CEA - Year 2023, Vol 9, Issue 19
Abstract
The satisfaction of internal users with the information provided by cost systems is rarely assessed. Nevertheless, cost information systems fulfill an important function in business management because they show indicators that are essential for controlling and making decisions regarding resources and production processes, servuction, management, marketing, and distribution. There are tools, such as cost auditing, that can be used to assess the reliability of the data provided by a cost information system. However, they cannot measure information users’ satisfaction. Therefore, this paper proposes a model questionnaire to measure internal users’ satisfaction of cost information systems. This instrument can examine the reliability and transparency of such systems to meet the information needs of all the key departments in decision-making and core processes at companies. This study adopted a qualitative approach and a descriptive method based on a literature review. Additionally, the design (systematization) of the questionnaire was submitted to validation by experts, which showed a strong correlation (Cronbach’s alpha = 0.951). The results revealed that the questionnaire presented here is useful to determine internal users’ satisfaction degree of a cost information system. Said questionnaire is also a low-cost tool for an early assessment of that satisfaction, which can provide clear evidence of the operation of the cost information system and elements to establish if a cost audit is needed. With the above, is get a tool with high level of consistency and reliability that favour to assurance information for tend to be quality in strategic decision-making. In addition, the validation with experts inferred that the tool adequately measures the degree of satisfaction of the internal users of the cost information system.
Authors and Affiliations
Wilmer Yesid Solarte, Carlos Augusto Rincón Soto, Francisco Ricardo Molina Mora
Keywords
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- EP ID EP716904
- DOI https://doi.org/10.22430/24223182.2257
- Views 57
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