SYNOPSIS:

This study provides an empirical evaluation of three user satisfaction measures for use with computer-based general ledger accounting systems. The three measures tested are Ives, Olson, and Baroudi's User Information Satisfaction (U'S) measure, Doll and Torkzadeh's End-User Computing Satisfaction measure, and a composite measure that includes questions specifically related to the features offered by general ledger systems.

Data relating to the above three measures, and an overall criterion measure of user satisfaction, were collected from 100 Australian firms. The results from analysis of the data suggest that Doll and Torkzadeh's is a more useful measure of satisfaction with general ledger systems than Ives, Olson, and Baroudi's UIS. The main determinants of user satisfaction with general ledger systems are found to be the relevance, content, accuracy, and timeliness of the information produced by the system.