Factors Affecting User Satisfaction And Job Performance

Computerized Accounting System at The MARA State Offices Factors Affecting User Satisfaction And Job Performance Siti Aminah Ismail Majlis Amanah Rakyat (MARA) Malaysia Norman Mohd-Saleh Faculty of Economics and Management Universiti Kebangsaan Malaysia Selamat Kundari* Faculty of Economics and Management Universiti Kebangsaan Malaysia Abstract This study investigates factors affecting end users satisfaction and job performance in of employees in one large government agency (Majlis Amanah Rakyat MARA) in Malaysia. The study uses End User Computing Satisfaction (EUCS) model developed by previous studies. The research was conducted using a survey questionnaire in testing five factors; content, accuracy, format, ease of use and timeliness to measure end-users satisfaction. Overall, this study indicates that the end users are moderately satisfied with MARA CAS. The results show that only accuracy factor has a significant effect on end users satisfaction. It is also noted ease of use the CAS has a positive relationship to individual job performance. The scope of this study does not include other factors that are unique to government organizations as the method does not allow such investigations to be carried out. The empirical findings of the study provide support for the argument that the importance of factors contributing to end-users satisfaction and job performance of accounting system introduced in government organizations are different. MARA State Offices has deployed a computerized accounting system (CAS) to improve operational efficiency. These features are expected could increase user s satisfaction and job performance. The difference in the accounting system within the agency adopted from the public sector practices coupled with different performance measurement system in the public sector may adjust the importance of factors previously found in the study of private sector. Keywords- Users Satisfaction; Job Performance; MARA; Computerized Accounting I. INTRODUCTION The annual worldwide spending on information and communication technology (ICT) is expected to continue increasing over the years even though there is a worldwide economic crisis happening. By 2010, the International Data Corporation (IDC) expects the total expenditure on ICT to reach USD1.48 trillion (IDC 2007). It shows that the implementation of any ICT project is very expensive. Many organizations have embarked on multi-million ICT projects and only to discover that their end-users are dissatisfied with the information system later when it is deployed. In a complex environment, the low level of satisfaction of end-users is likely to affect their job performance. Hence, ensuring efficient and effective use of information system resources and at the same time increasing end-users level of satisfaction and improving their job performance will probably be more challenging than before. Generally, any implementation of a new system development may cause inconvenience and dissatisfaction to employees and will affect their job performance and productivity. Even when the information systems is very sophisticated, built with easy accessibility and equipped with sound internal control features, if end users are not trained with necessary computer skills, users may find the new task difficult and the information generated is may not meet their expectation. The evaluation of ICT investment and information system success and its effectiveness therefore remains a major concern for the management of the organizations and researchers. It is generally believed that CAS can enhance the business performance and productivity (Illias, Yasoa and Abd Razak 2007). However, there is a lack of information system research in the effectiveness of CAS implemented in the public sector, particularly in MARA. Generally, there are differences between the accounting system practices in the public sector and that of private companies. Hence, the applications of the computerized accounting system in these organizations may also differ from one to another. For instance, the private organization utilized the general ledger system and accounting principles based on accrual basis. Whereas, most of the public organization still employ vote accounting system, in which mostly the accounting system are based on cash basis. The compatibility of the system with the needs of the users may become an issue as the developer may not familiar with this system. The performance measurement is also different between the public and private organizations, causing the relationship between job performance and users satisfaction become not obvious. In addition, the focus to provide social services to the public in MARA may reduce the job performance evaluation from too much reliance on financial and operational efficiency 565

as compared to the private organizations. This is partly because, in terms of financing, public enterprises depend very much on government budgets. The implementation of CAS for the public organization enable the management to improve decision making, internal controls and financial information as well as enabling the financial reporting and statement being produced on a standardized format and timely basis to the stakeholders. As the volume of transaction increases, which may be very difficult to be compiled manually, CAS is unavoidable has become mandatory. Moreover, the ICT spending of the public sector organizations are for the public, using taxpayers money, particularly to increase the public accountability and efficiency of service delivery systems. Therefore, the successful implementation of the CAS trough the level of satisfaction of end user computing should affect the performance of organization and the employees regardless whether the organization is in private or public sector. However, the change in the mindset of the users is needed. Thus, it is interesting to see the factors leading to the end users satisfaction during the period of change. Indeed, the measurement of information system effectiveness has proven to be difficult (Seddon and Yip 2002). There are many studies in the area of measurement of information system success particularly the end user computing. Many researchers have attempted to capture the overall evaluation that end user have regarding the use of information system, their satisfaction as well as most immediate factors that contribute to user satisfaction. A number of models have been proposed in attempts to define information system success and identify the various factors of its success. An important instrument that is frequently used to assess user satisfaction is End-User Computing Satisfaction (EUCS) survey developed by Doll and Tokzadeh (1988). The purpose of this study is to examine the factors leading to end-user computing satisfaction (EUCS) and job performance of MARA staff when the organization changed to Computerized Accounting Systems. It is important that MARA evaluate the existing computerized accounting system before deploying to other MARA centers or embarking on a new computerized accounting system development. II. MAJLIS AMANAH RAKYAT Majlis Amanah Rakyat (MARA) is an agency under the purview of the Ministry of Regional and Rural Development (KKLW), Malaysia, entrusted with the responsibility to promote, stimulate, facilitate and undertake economic and social development of the Bumiputera (Malay and indigenous people) particularly in the rural areas. To achieve its corporate mission and vision, the operation is segmented into three main sectors; education, entrepreneur and management sector. Through its education sector, MARA builds colleges for the secondary education level such as Maktab Rendah Sains MARA (MRSM). Others like Kolej MARA, Kolej Profesional MARA (KPM), Kolej Kemahiran Tinggi MARA (KKTM) and Institut Kemahiran (MARA) are for the tertiary education. Through the establishment of its subsidiary companies namely The University Kuala Lumpur (UniKL), British Malaysian Identify applicable sponsor/s here. (sponsors) Institute (BMI), German Malaysian Institute (GMI), Malaysia France Institute (MFI), Malaysia Spanish Institute (MSI) and Kolej Pengajian Tinggi MARA (KPTM), MARA promotes more Bumiputera involvement at the higher education level. Through its entrepreneur sector, MARA s main objective includes to produce and continuously increase the number of Bumiputera entrepreneurs. It is the duty of the sector to provide entrepreneurship training programs, consultancy service, business areas, facilities, financial support, promotions and marketing schemes, and an efficient credit collection system. The function of the management of services sector is to facilitate the coordination of functions and activities of all MARA sectors, centers and divisions. Such divisions include the Human Resource, Finance and Management Information System (MIS). These divisions play significant role in ensuring the MARA s vision and objectives and activities are achieved. The Finance Division of MARA plays significant role in the financial management aspects including controlling and monitoring the financial activities such as budgeting and preparing timely financial reporting to the stakeholders. Its responsibilities also include planning and studying the user requirements of any new development of computerized accounting systems, upgrades of the existing computerized accounting system, create and suggest to the top management various indicators on financial policies as well as planning effective ways of controlling financial and accounting activities in order to achieve efficient use of financial resources. The Finance Division has a tough task in developing an accounting system that could support the current business functions as well as promoting positive corporate culture and work environment. Furthermore, The Finance Division also has to ensure that transparency and accountability are achieved and at the same time, the system should also capable to response to the diverse, and often complex, stakeholder s requirements. As one Government agency, MARA has traditionally relied on the government move in terms of technology. In order to keep the users of MARA system satisfied and to ensure an efficient service delivery, MARA realized that there is a need to upgrade the system in order to provide centralized accounting controls and facilitate internal and external collaborations. A. MARA Financial System MARA provides services to the public such as education, business loans and rental of business premises for entrepreneurs as well as study loans for students. It also involves in other financial activities such as procurements from the suppliers and contractors. The major bulk of MARA financial transactions are for payments and collections from loan repayments. It is the functions of MARA centers to account for the transactions accurately and on a timely basis. The main categories of MARA Financial System consist of General Ledger, Prime Systems and Subsidiary Systems. The General Ledger is the final product of all MARA financial transactions. It keeps all the financial data, including budgeting 566

information, expenditure and other accounting entries. It is in ICT for the telecommunication must outweigh the cost in used for preparing management reports, financial statements order to have a fully integrated information system in MARA. and other reports on a periodic basis. The Prime Systems are the origin of all MARA financial transactions. There are 13 prime systems which cater processes for payments, receipts or journals transactions. Only 2 of the prime systems are deployed by MARA centers outside the HQ. Any financial data transacted through the Prime Systems is either being charged to the Subsidiary Systems or General Ledger. For instance, all payments and collections from repayments of students and business loans are charged to Subsidiary System (Students and Entrepreneur Loan Systems), whilst payments to the supplier for purchasing office supplies are charged to expenditure code stipulated in MARA Charts of Accounts (COA) in General Ledger. Subsidiary Systems record financial ledgers of individuals, businesses and staffs who have received facilities from MARA. They are 20 subsidiary systems in MARA Financial Systems that keep ledgers of any payments, receipts or journal entries into the individual personal account. Each subsidiary system will have its own generation chart to enable the financial transactions interface to the General Ledger. The subsidiary systems such as the Students Loans System and Payroll System are programmed to generate payment data file on a monthly basis, whilst systems like Rental and Entrepreneur Loans System are programmed to generate monthly rental and profit on disbursement respectively. Other subsidiary system such as the Fixed Asset Management System is programmed to generate annual depreciation and profit or loss on disposal of fixed asset. B. Existing MARA Computerized Accounting Systems MARA computerized accounting systems are still based on cash basis. Financial transactions for payments and collections are only captured in MARA Financial System once the bills or cash have been paid or received. Financial information regarding purchasing and bills are outside the MARA Financial Systems. Therefore, MARA purchasing activities and bills receiving functions were recorded by MARA centers manually. Besides the Finance Division, only MARA State Offices have been deploying the computerized accounting system due to their location at the city centers and the huge number of financial transactions occurring. Other MARA centers still maintain the use of manual payment vouchers and cash books. In these centers, all financial data will later be sent to the headquarters for processing. However, due to the increasing number of financial transactions over the years (due to the increasing numbers of MARA centers such as new MRSM, KKTM, IKM and KPM), delay in making input of all financial transactions by the Finance Division employees into the central accounting system is inevitable. When MARA CAS was implemented in the MARA state offices in the early 2006, information processing at MARA centers was still largely manual due to the telecommunication connection and networking constraints. In some of the MARA centers located in the rural areas, computers were not connected to the information system network in the headquarters. It is realised that the benefits from the investment III. THE DEVELOPMENT OF NEW MARA FINANCIAL SYSTEM The Government of Malaysia through the Department of Accountant General (MDAG) has instructed MARA to implement the Standard Accounting System for Government Agencies (SAGA). This is a total Enterprise Resource Planning (ERP) System, developed based on web-based application and is using an accrual basis of accounting. The SAGA financial system enables its users, particularly the government agencies to close their accounts on a daily basis, monitor their daily financial activities as well as produce standardized financial reports to the stakeholders at any place and any time. However, upon completion of the SAGA financial system analysis, MARA identifies that the system could not cater all MARA business activities. Processes such as disbursement of scholarship and loans to students and entrepreneurs are not covered by the system. As such, MARA still has to maintain its existing databases and therefore made special request to the MDAG to exclude the implementation of SAGA while awaiting MARA ICT consultant s recommendations on the development of a new MARA Total Information and Financial System. As a conclusion, the SAGA financial systems could not be used by MARA on its own. The end-users in MARA need to operate both, SAGA and its own systems at the same time. This situation could lead to users confusion if they are to use different type of system when updating certain type of financial transaction. This is because the end-user of MARA Computerized Accounting System could only utilized the SAGA Financial System just for ordinary operating expenditures whilst any disbursement of expenditure pertaining to subsidiary system, they still need to use the existing MARA Financial Systems. Consequently, internal controls and security functions may not be easily built in the systems. Concurrent use of both systems may affect job satisfaction and performance of the end-users. Despite various initiatives to deploy the existing computerized accounting system to the MARA centers, there are still issues of non-conformance of accounting system as it does not based on accruals basis and inability to record unpaid commitments. It is also believed that the system is not a user friendly, resulting in end-user s reluctance in utilizing the system. Hence it may affect the job performance of the endusers. Unless empirical evidence is obtained, it is very difficult for the Finance Division to recommend to the Management of MARA whether a new system development or upgrades is necessary. Thus, this study evaluates the factors leading to end users satisfaction and performance in using MARA computerized accounting system using the framework suggested by Doll and Tokzadeh (1988). IV. LITERATURE REVIEW Markus (1993) shows that successful implementation of accounting systems requires, among others, accounting system 567

to be fit with the culture, i.e. the norms and value system that attitude of the user towards different aspects of a product or a characterize the organization. The study also suggests systems system, whereas Ives et al. (1983) defined it as the extent to will be useful when information provided by them is used which users believe IT product available to them meets their effectively in decision-making process by users. information requirements (Bailey et al, 1983). A study by Huber (1990) shows that, an integrated Accounting Information Systems (AIS) leads to better coordination in organization which, in turn, increases the quality of decisions. Some studies in accounting show that the effectiveness of accounting information systems depends upon the quality of the output of the information system that can satisfy the users' needs. Kim (1989) suggests that the quality of information generated from AIS is very important for management, in that, the usage of AIS depends on the perception of the quality of information by the users. In turn, the quality of information depends on reliability, form of reporting, timeliness and relevance to the decisions. Doll and Torkzadeh (1988) use some concepts of end-user computing satisfaction to measure the effectiveness of the accounting information systems. These concepts are content, accuracy, format, ease of use and timeliness. This study examines these concepts of end-user computing satisfaction (EUCS) and factors that lead to users satisfaction and performance in MARA. A. Information System Success The Information System (IS) literature provides several definitions and measurement of IS success. As DeLeon and McLean (1992) state that there are many measures of IS success. Some researchers use the term IS effectiveness synonymously with IS success. From a software developer s perspective, a successful information system is when (1) it is completed on time and within the budget, (2) have set of features consistent with the specifications and (3) functions correctly. Users may find information system is successful if it improves their work satisfaction or work performance. As many IS researchers assessed the success of IS or an application through the measurement of user satisfaction (for example, Bailey and Pearson 1983; DeLeon and McLean 1992; Doll and Torkzadeh 1988; Ives et al. 1983), this study attemps to evaluate the MARA CAS using end-user satisfaction model developed by Doll and Tokzadeh (1988) where end-user satisfaction is the affective attitude towards a specific computer application by someone who interacts with the application directly. B. End-User Computing Satisfaction (EUCS) As many organizations embark on ICT projects, the Enduser Computing (EUC) has become one of the most common and widespread activities carried out to evaluate the effectiveness of such investments. The term end user computing describes a job situation in which employees utilize computers as supporting tools to complete their tasks. Many researchers differ in defining end-user computing, some based on their own objectives and setting of the study whilst others define EUCS as the affective attitude towards a specific computer application of someone who interacts with the application directly (Doll and Torkzadeh 1988). End-user computing satisfaction was first defined as a multidimensional Doll and Torkzadeh (1988) argue that the nature of the instrument items assume a more traditional computing environment and like user knowledge, involvement and IT products items are not application specific. They then developed a 12-items instrument of end user satisfaction (EUCS). Doll and Torkzadeh (1988) first hypothesized that the EUCS is a second-order two-factor model with five first-order factors. The proposed model consists of one second-order factor (satisfaction) and five first-order factors (content, accuracy, format, ease of use and timeliness). In 1994, Doll and Xia conducted a confirmatory factor analysis and concluded that the EUCS explained end-user satisfaction. As the structure and dimensionality of user satisfaction are important theoretical issues, many studies have given considerable attention (Ives, et. al. 1983; Doll and Torkzadeh 1988, 1991) to the subject matter. It is important to develop standardised instruments for measuring user satisfaction as pointed out by several researchers (Ives et. al, 1984; DeLeon and McLean 1992). The use of the End User Computing Satisfaction Instrument (EUCSI) as a general measure of user satisfaction has several rationales. First, Doll and Torkzadeh (1988) stated that the items were selected because they were closely related to each other. Secondly, 8 out of Doll and Torkzadeh s 12 items use the term system. Users could perceive the term system to nonspecifically encompass all the computer-based information systems and applications that they might encounter. McHaney et al. (1999) validated the EUCS model for the use of decision support systems in a test-retest study. They used a survey approach involving 342 knowledge-workers in Taiwan. Knowledge-workers refer to those individuals whose primary work-related activities were information-based and required the use of information technology (IT) to complete those activities. The researchers validated the EUCS model and concluded that format, accuracy and ease of use were the top contributors to end-user computing satisfaction. In the study by Abdinnour-Helm et al. (2005), the EUCS was used to measure users satisfaction with a Web site in the United States. The study used students as participants in a lab simulation. They concluded that the EUCS model was valid and robust although the timeliness sub-factor might require further refinement in the future. Other researchers, such as Heilman and Brusa (2006) have conducted a survey of computer use in Mexico using a Spanish version of the EUCS, provided evidence that the EUCS model was valid and reliable outside the United States and in a language other than English. Content, format and ease of use were the top three contributors of satisfaction. Doll et al. (2004) has also tested and validated the EUCS model using 1,166 responses across 300 different applications. The study concluded with recommendations for the use of a five firstorder factor model. They cited that accuracy was more important in user-satisfaction for operating personnel than it was for managerial or professional respondents. 568

In a study measuring users satisfaction with online banking services in Finland, Pikkarainen et al. (2006) concluded that the contributors of end-user computing satisfaction were only content, ease of use and accuracy. The study adopted a convenient sampling approach where respondents replied to questionnaires that were translated to Finnish. Wang et al. (2007) evaluated group decision support systems among undergraduates in China in an experiment and concluded that the EUCS model was valid and reliable. The top three contributors of end-user computing satisfaction were format, content and accuracy. Deng et al. (2008) tested the EUCS model across cultures using samples in the United States, Western Europe, Saudi Arabia, India and Taiwan. For all the cultures that they examined, they found that all five factors were equivalent. There were no significant differences for content, format, accuracy and timeliness; however, there was a difference for ease of use. The finding suggests that the meaning of user satisfaction may differ between cultures. Azadeh et al. (2009) tested the EUCS model in an Iranian power holding company and found that the model was valid and the instrument reliable. They also indicated that the type of information systems did not influence the EUCS model. Even though the EUCS model has been widely tested and validated in various research settings, whether on application systems or computerized accounting system and in several countries such as the United States, Saudi Arabia, Western Europe, Taiwan, Finland, Mexico and Iran (McHaney et al. 1999, 2002; Doll et al. 2004; Heilman and Brusa 2006; Pikkarainen et al. 2006, Deng et al. 2008; Azadeh et al. 2009), research in Malaysian environment especially in the public sectors is still not apparent. As it appears that user satisfaction and factors associated with it differ across cultures, there is a need to conduct a study in a unique setting of public sector in Malaysia. C. Individual Job Performance Organizations are developing computer systems for more efficient management. The growing utilization of IS may encourage employees to increasingly use IS to help them perform task and manage work. With the use of internet, the employees are able to perform their work at any place and any time. According to Sorebo, Christensen and Eikebrokk (2001), the core activities in end-user computing influence job performance. Study by DeLeon and McLean (1992) find that utilization and user attitudes about the technology lead to individual performance impacts. Goodhue and Thompson (1995) then validate that for an information technology to have a positive impact on individual performance, the technology must be utilized and a good fit with the task it supports. They also found that computerization had affected office work productivity, as well as the quality of work of those involved in office work. Almutairi and Subramanian (2005), based on their empirical application of DeLeon and McLean model in private sector organization of Kuwait, identified certain direct association between the variables in the original DeLeon and McLean model. They revealed that; information quality and system quality impact user satisfaction significantly, system usage has significant influence on individual impact. Torkzadeh and Doll (1999) has performed a study concerning perceived impacts of information technology on work life, in which a set of four criteria were derived from a larger set of questions. These criteria were task productivity, task innovation, customer satisfaction and management control. It should be noted that the tool only measured the opinions about whether a technological artifact had had a good impact, there were no factual measurements. Therefore, identifying measure of specific impacts on the performance is not an easy task particularly in public organizations, such as MARA where a wide range of services and stakeholders involved. As front-liners of MARA, management and employees at the State Offices may expect to have activities and tasks that outside the scope of their normal day-to-day working as instructed from the top management at the headquarter level. However, it is important that every individual employee whether at the State Offices or anywhere in MARA, has a specific key performance indicator as a performance measurement to ensure that MARA can deliver a cost effective, high quality and fast services that meet the needs of stakeholders. With the increasing volume of financial transactions, one would expect that the use of a computerized accounting system would improve job performance, reduce errors in accounting entries, increase speed or saving the time taken in completing tasks and improve productivity. This study investigates the impact of the new MARA Computerized Accounting System on job performance of users at the MARA State Offices, using EUCS model developed by Doll and Tokzadeh (1988). The management and employees of MARA State Offices (some of them have no finance background) are the users of MARA Computerized Accounting System. Their utilization of the system is mandatory as they are now responsible for the input of all financial data, controlling and monitoring financial documents such as budget, expenditure and collection of their centers, on a periodic basis. V. RESEARCH METHOD The research measures end-user computing satisfaction using a model developed by Doll and Tokzadeh (1998) that proposes: Content, Accuracy, Format, Ease of Use and Timeliness are linked to end-user satisfaction. Using this theoretical argument, the study investigates the link between the same EUCS components with individual job performance. The EUCS instrument by Doll and Tokzadeh (1998) is a widely used instrument, and has been validated through various comfirmatory analyses and construct validity tests. After the exploratory study was completed in 1988, two confirmatory studies with different samples were conducted in 1994 and 1997 respectively, which suggest the instrument was valid (Doll et al. 1994 and Doll and Xia 1997). A test-retest of reliability of the instrument was conducted in 1991, indicating the instrument was reliable over time (Tokzadeh and Doll 1991). The instruments are also widely accepted and adopted by other researchers. The EUCS instrument has 12 items, which comprised of 5 components: content, accuracy, format, ease of use, and 569

timeliness. They reviewed previous work on user satisfaction in their search for a comprehensive list of items. They included measurement of ease of use, which was not included in earlier research. Two global measures of perceived overall satisfaction and success were added to serve as a criterion. The construct was developed with a five point Likert-type scale (1 = almost never; 2 = some of the time; 3 = about half of the time; 4 = most of the time; and 5 = always). This study used the quantitative method approach utilizing primary data collected through a survey. Primary data are collected from users of MARA CAS. The questionnaires were posted to the respondents. This approach is chosen as data can be collected in a convenient and quick manner, but the rate of response may not be as high as compared to if the data is collected personally from the respondents. The target population for this study is the users of MARA CAS at the State Offices. The systems are called Payment and Collections Systems. The users of MARA CAS (all of them) were then contacted by telephone to participate in the study as they are in a better position to evaluate the effectiveness of MARA CAS. A total of 78 users agreed and have participated in the study. The breakdowns of the users according to MARA State Office are as listed in Table I below: TABLE I. VI. RESEARCH FINDINGS : RESPONDENTS OF THE STUDY MARA State Offices Planned sample Actual respondents Response rate 1 Johor 10 6 60.0% 2 Melaka 10 10 100.0% 3 N. Sembilan 10 9 90.0% 4 Selangor 10 5 50.0% 5 Perak 10 5 50.0% 6 Kedah 10 5 50.0% 7 Pulau Pinang 5 4 80.0% 8 Perlis 5 3 60.0% 9 Kelantan 10 5 50.0% 10 Terengganu 10 6 60.0% 11 Pahang 10 8 80.0% 12 Sabah 10 3 30.0% 13 Sarawak 10 1 10.0% 14 Wilayah 5 4 80.0% Persekutuan Total 125 78 62.4% A. Gender Distribution The respondents are 22 (28%) male and 56 (72%) are female. Table II indicates the number of respondents by gender of the 14 MARA State Offices participated in the study. It appears that responses from female are more than responses from male staff. However, given the overall population of MARA staff which has the ratio of 70% female and 30% male, the distribution of the respondents actually reflect the population of the overall staff in MARA. TABLE II. : RESPONDENTS BY GENDER Gender MARA State Male Female Total Office 1 Johor 2 4 6 2 Melaka 2 8 10 3 N. Sembilan 4 5 9 4 Selangor 1 4 5 5 Perak 3 2 5 6 Kedah 2 4 6 7 Pulau Pinang 1 3 4 8 Perlis 1 2 3 9 Kelantan 0 5 5 10 Terengganu 1 5 6 11 Pahang 2 6 8 12 Sabah 0 3 3 13 Sarawak 1 3 4 14 Wilayah 2 2 4 Persekutuan Total 22 (28%) 56 (72%) 78 (100%) B. Age and Position Distribution Table III shows that the distribution of respondents by Age and Current Position is 56 respondents aged below 40 and 22 aged above 40, whilst for the current position, 39 (50%) are clerks, 35 (44.9%) respondents hold position as Assistant Offices and Officers and only 4 (5.1%) are Assistant Directors. These show that most of the respondents are still at junior level and hence have relatively low level of authority in employment. Upon receiving the consent through telephone calls, the survey questionnaires are then either posted or emailed through the Director of MARA State Offices to increase response rate. Respondents were requested to return completed questionnaire within one week. The survey questionnaire consists of three sections specifically to address the objectives of this study. The first section contains questions to capture the EUCS instruments developed by Doll and Tokzadeh. Questions in this section contain 5-point Likert scale ranging from 1 = Almost Never to 5 = Always. The second section contains 5-point Likert scale ranging from 1 = strongly disagree to 5 = strongly agree used to measure user s satisfactions and individual job performance. The third section contains questions to capture the profile of the respondents (Appendix 1). TABLE III. : AGE AND POSITION OF RESPONDENTS Age Current Position (years Clerical Assistant Officer Assistant Total old) Officer Director 21 30 14 7 7 0 28 31 40 15 8 5 0 28 41 50 8 3 5 4 20 > 50 2 0 0 0 2 Total 39 18 17 4 78 C. Reliability Analysis Reliability Analysis is to measure the consistency of a construct or variable. Even though the constructs have been 570

established and validated by the previous researchers, Doll and Tokzadeh (1988), the reliability analysis is used for confirmatory purposes only. To measure reliability, the Cronbach s alpha (α) which is based on the average correlation of items within a construct is used. Cronbach s alpha has value ranging from 0 to 1. Items having Cronbach s alpha value of at least 0.6 is accepted as reliable. Results for the reliability analysis using the Cronbach s Alpha values according for the constructs and dependent variables are summarized in Table IV. Overall, the analysis shows that the reliability of the 5 constructs and dependent variables are accepted as it has more than 0.6 score. Analysis of Variance (ANOVA) also shows that there is no significant difference in the variance between Male and Female of endusers of MARA CAS on their level of satisfaction with the system as well as in improving their job performance. Profile TABLE IV. Original by Doll & Tokzadeh (1988) RELIABILITY ANALYSIS No Of Items Cronbach s Alpha, α CONTENT 4 4 0.850 ACCURACY 2 4 0.681 FORMAT 2 4 0.807 EASE OF USE 2 4 0.850 TIMELINESS 2 4 0.827 USER 4 0.682 SATISFACTION USER JOB PERFORMANCE 4 0.854 variables. Factor Analysis were performed in order to find the smallest number of factors that would best reproduce the observed correlations and also provide a meaningful or interpretable grouping of the variables. Both the rule of Eigenvalues greater than one (1) and the Scree Plot test were employed in order to determine the number of factors. The analysis of the 20 variables revealed that six (6) factors had Eigenvalues greater than one (1). The results indicate that the six factors together explain about 63.0% of variables in End User Computing Satisfaction. The factor loading of the items are between 0.31 to 0.81. Table VI indicates that Format factor has a negative correlation factor matrix with all other factors of EUCS. TABLE VI. FACTOR CORRELATION MATRIX Factors C E F T A CONTENT (C) 1.000 EASE OF USE (E) 0.421 1.000 FORMAT (F) -0.303-0.281 1.000 TIMELINESS (T) 0.448 0.393-0.423 1.000 ACCURACY (A) 0.242 0.188-0.107 0.267 1.000 The results of the Regression Analysis for Respondents Satisfaction using the MARA CAS are presented in Table VII (Panel A). The results explain variation in end user satisfaction is related to only one independent variable i.e. Accuracy, while other factors such as Content, Format, Ease of use and Timeliness have no significant relationship to the satisfaction. The overall explained variance is only 29.7%. TABLE VII. REGRESSION RESULTS PANEL A: DEPENDENT VARIABLE JOB SATISFACTION D. Results The result indicated in Table V shows that Content, Accuracy, Format, Easy of Use, and Timeliness all have positive correlations to the end users satisfaction of MARA CAS and to individual job performance. The least value of correlation of 0.273 for end users satisfaction is Format which indicates weak correlation. The strongest correlation of 0.701 is between end users satisfaction element and individual job performance. TABLE V. CORRELATION X 1 X 2 X 3 X 4 X 5 Y SAT Y PER X 1 CONTENT 1.000 X 2 ACCURACY 0.608 1.000 X 3 FORMAT 0.542 0.486 1.000 X 4 EASE OF USE 0.578 0.479 0.588 1.000 X 5 TIMELINESS 0.524 0.412 0.438 0.521 1.000 Y SAT JOB 0.451 0.429 0.273 0.379 0.433 1.000 SATISFACTION Y PER JOB PERFORMANCE 0.556 0.572 0.384 0.408 0.430 0.701 1.000 In this research, 20 items were used to measure the degree of end users' satisfaction with CAS. These items are Content, Accuracy, Format, Ease of Use and Timeliness. Users are then required to evaluate about their level of Satisfaction and Job Performance. When analyzing the data, we include all Model Non-standardized coefficients Standardiz ed coefficients Beta t - value B Standard Error (Constant) 0.82 0.484 1.702 0.093 5 CONTENT 0.16 0.124 0.189 1.316 0.192 4 EASE OF USE 0.25 0.152 0.213 1.648 0.104 0 FORMAT - 0.119-0.098-0.745 0.458 0.88 0 TIMELINESS 0.07 0.114 0.095 0.692 0.491 9 ACCURACY 0.22 0.113 0.250 2.029 0.046 9 R 2 = 0.297, F = 6.072, F Sig = 0.000* * : p < 0.05 PANEL B: DEPENDENT VARIABLE JOB PERFORMANCE Model Non-standardized coefficients Standardiz ed coefficients Beta t - value B Standard Error (Constant) 0.291 0.491-0.594 0.555 CONTENT 0.220 0.126 0.261 1.987 0.051 EASE OF USE 0.451 0.154 0.347 2.934 0.004 FORMAT 0.003 0.120 0.003 0.029 0.977 TIMELINESS 0.015 0.116 0.016 0.127 0.899 ACCURACY 0.143 0.114 0.141 1.250 0.215 R 2 = 0.297, F = 6.072, F Sig = 0.000* * : p < 0.05 Sig. Sig. 571

Overall, end user satisfaction of the MARA CAS can be increased if the system is improved in terms of its easiness to use feature, or by providing more training sessions on commands and language to make users understand more about the system. However, user satisfaction of MARA CAS may not increase if the reports are generated on a timely basis. In terms of format, a better screen format layout and manuals may not improve users satisfaction unless it makes it easier for the users to use the system. It is also appears that the Accuracy factor as not important to the job performance of the users although it relates to financial aspect of the institution. Result for Regression Analysis for EUCS measurements on Individual Job Performance are shown in Table VII (Panel B). VII. CONCLUSION As discussed in research findings, all EUCS components were studied and examined on the end users of MARA CAS at the MARA State Offices. All EUCS components tested have mean values of 3.55 to 3.78 out of 5 scales, offering moderately contribution to user satisfaction of MARA CAS. The results found that only Accuracy factor is significant to the end users satisfaction of MARA CAS. Respondents see the benefits of MARA CAS for their source of the accurate information. Access to accurate data provided by the system as compared to the manual handling of financial data lead to individual MARA staff satisfaction. This result also suggests that other factors studied in relation to MARA CAS had to be improved in order increase user satisfaction. The result also found that only Ease of Use factor is significant to individual job performance. Although other factors studied are considered important to ensure the success of any CAS, the Ease of Use factor is the most important aspect to users. Users understanding of the system will ensure that they will use it comfortably. Further evidence found that there is no significant different between gender on their level of satisfaction of MARA CAS. Therefore, these EUCS measurement can be used to evaluate the effectiveness or success of MARA CAS. The results suggest that MARA needs to improve the timeliness and format of information in order to improve users satisfaction and their job performance. This study also highlights that in a government agency context with many centers, ease of use and accuracy aspects lead to users satisfaction and job performance. In comparison with previous findings, in general the findings of the study partially support the EUC model by Torkzadeh et al. (1998). The findings also consistent with previous findings, such as surveys by McHaney et al. (1999), Heilman and Brusa (2006), Doll et al. (2004), Pikkarainen et al. (2006), Wang et al. (2007) and Deng et al. (2008). However, it seems that less factors lead to EUCS and individual job performance in MARA CAS as compared to survey in other part of the world. According to Deng et al. (2008), user satisfaction may differ between cultures and job environment, as well as across countries and private public sector organizations. Results of this study imply that in an organization that focuses on providing social services to the public and the job performance evaluation do not rely too much on financial and operational efficiency as compared to the private organizations, the relationship between factors determining users satisfaction and job performance changed. Future research should take environmental and contextual factors into consideration in studies concerning users satisfaction and job performance. ACKNOWLEDGMENT We acknowledge participation of MARA in this research. Financial assistance from Universiti Kebangsaan Malaysia is highly appreciated. 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