Aceptación de la innovación y la satisfacción del cliente: una encuesta sobre los sistemas de Información tributaria
Main Article Content
Keywords
Aceptación de la innovación, Satisfacción del cliente, Gobierno electrónico, Sistema de información tributaria.
Resumen
El ritmo de introducción al mercado de productos y servicios de base innovadora es cada vez más rápido y afecta significativamente la satisfacción del cliente, no sólo por los productos y servicios de consumo, sino también en la prestación de los servicios públicos. Este artículo utiliza los modelos de aceptación de la innovación y de adopción de tecnología para investigar la aceptación y satisfacción de los contribuyentes en cuanto a la introducción de nuevos sistemas de información tributaria en Irán. A través de una revisión de los modelos existentes y los factores efectivos relacionados, ha sido desarrollado un modelo conceptual basado en el modelo DeLone-McLean y fue aplicado en usuarios en el sistema de información tributario iraní. Los hallazgos de esta investigación muestran que los factores que contribuyen a la transparencia en la información y a generar usuarios más participativos tienen un efecto positivo en la aceptación de la innovación y la satisfacción de los usuarios de dichas tecnologías.
Descargas
Referencias
Baregheh, A., Rowley, J., & Sambrook, S. (2009). Towards a Multidisciplinary Definition Of Innovation. Management Decision, 47(8), 1323-1339.
Bhatti, T. (2007). Exploring factors influencing the adoption of mobile commerce. The Journal of Internet Banking and Commerce 12(3), 1-13.
Chang, A., Kannan, P. (2006). Employee technology readiness and adoption of wireless technology and services. Proceedings of the 39th Annual Hawaii International Conference on System Sciences.
Chen, Y. and J. Hsish, (2009), “Advancing E-Governance; Comparing Taiwan and the United States”, Public Administration Review, pp. S151–S158.
Chen, S., Liu, M., & Lin, C. (2013). Integrating technology readiness into the expectation–confirmation model: An empirical study of mobile services. Cyberpsychology, Behavior, and Social Networking, 16(8), 604-612.
Chen, Ching Wen. (2010). Impact of quality antecedents on taxpayer satisfaction with online
tax-filing systems - An empirical study. Information & Management, 47(5): 308-315.
Chiu H., Y., Fang, S., & Tseng, C. (2010). Early versus potential adopters: Exploring the antecedents of use intention in the context of retail service innovations. International Journal of Retail & Distribution Management, 38(6), 443-459.
Davis. F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology, MIS Quarterly 13(3): 319–339.
Davis. F.D, Bagozzi. R.P, Warshaw .P.R. (1989). User acceptance of computer technology: a comparison of two theoretical models, Management Science 35(8): 982–1002.
Dawes, S. S. (2010). Stewardship and usefulness: Policy principles for information-based transparency. Government Information Quarterly, 27(4), 377–383.
Dawes, S. S., & Helbig, N. (2010). Information strategies for open government: challenges and prospects for deriving public value from government transparency. Paper presented at the EGOV, 50–60.
DeLone, W. H. & McLean, E. R., (2003). The DeLone and McLean Model of Information Systems Success: A Ten-Year Update. Journal of Management Information Systems 19 (4), 9-30.
Devaraj, S., Easley, R. F., & Crant, J. M. (2008). Research note-how does personality matter? Relating the five-factor model to technology acceptance and use. Information Systems Research, 19(1), 93-105.
Dillon, A. and Morris, M. (1996) User acceptance of new information technology: theories and models. In M. Williams (ed.) Annual Review of Information Science and Technology, Vol. 31, Medford NJ: Information Today, 3-32.
Doll.W.J, & Torkzadeh, G. (1988). The Measurement of End-User Computing Satisfaction, MIS Quarterly 12 (2), 259–274.
Fagerberg, J. (2005). “Innovation: A guide to the literature”, In: J. Fagerberg, D.C. Mowery and R.R. Nelson (eds.) The Oxford Handbook of Innovation, New York, NY, USA: Oxford University Press, 1–26.
Fishbein.M ,Ajzen.I. (1975). “Belief, Attitude, Intentions and Behavior: An Introduction to Theory and Research”, Addison-Wesley, Boston, MA.
Fornell, C. (1992). A National Customer Satisfaction Barometer: The Swedish Experience. Journal of Marketing, 56, 6–21.
Gant, J. P. (2004). Digital Government and Geographic Information Systems. In: Pavlichev A., & Garson, A. G. D.. (Eds.), Digital Government: Principles and Best Practices. Hershey, PA: Idea Group Publishing.
Gelderman, C. J., Paul, W. T., & van Diemen, R. (2011). Choosing self-service technologies or interpersonal services - The impact of situational factors and technology-related attitudes. Journal of Retailing and Consumer Services, 18(5), 414-421.
Gil-Garcia, J. R. (2005). “Enacting State Websites: A Mixed Method Study Exploring E-Government Success in Multi-Organizational Settings”. University at Albany, State University of New York, Albany, New York.
Gonzalez-Perez, M.A. and Velez-Ocampo, J. F. (2014),"Targeting one’s own region: internationalization trends of Colombian multinational companies". European Business Review, 26(6), 531 – 551.
Hirschman, A. O. (1970). Exit, Voice, and Loyalty – Responses to Decline in Firms, Organizations and States. Cambridge, MA: Harvard University Press.
Igbaria.M, and Tan.M. (1997). The consequences of information technology acceptance on subsequent individual performance,Information & Management 32, 113-121.
Islam, M. A., Yusuf, D. H. M., Yusoff, W. S., & Johari, A. N. B. (2012). Factors affecting user satisfaction in the Malaysian income tax e-filing system. African Journal of Business Management, 6(21), 6447.
Kaplinsky, R., Chataway, J., Clark, N., Hanlin, R., Kale, D., Muraguri, L., Papaioannou, T.,Robbins, P. and Wamae, W. (2009). Below the radar: What does innovation in emerging economies have to offer other low-income economies? International Journal of Technology Management & Sustainable Development, 8(3), 177–197.
Khajeheian, D. (2013). “New Venture Creation in Social Media Platform; Towards a Framework for Media Entrepreneurship”. In Handbook of Social Media Management, 25-142. Springer Berlin Heidelberg.
Khajeheian, D. (2014), A Perspective on Media Entrepreneurship Policy: Globalization Of Knowledge And Opportunities For Developing Economies. Journal of Globalization Studies, 5(2), 174-187.
Khajeheian, D. (2016). Audience Commodification: A Source of Innovation in Business Models. Technology Innovation Management Review, 6(8): 40–47.
Liljander, V., Gillberg, F., Gummerus, J., & van Riel, A. (2006). Technology readiness and the evaluation and adoption of self-service technologies. Journal of Retailing and Consumer Services, 13(3), 177-191.
Lippert, S. K., & Govindarajulu, C. (2015). Technological, organizational, and environmental antecedents to web services adoption. Communications of the IIMA, 6(1), 14.
McElroy, J. C., Hendrickson, A. R., Townsend, A. M., & DeMarie, S. M. (2007). Dispositional factors in internet use: personality versus cognitive style. MIS quarterly, 31(4), 809-820.
Meng, J., Elliott, K. M., & Hall, M. C. (2009). Technology readiness index (TRI): Assessing crosscultural validity. Journal of International Consumer Marketing, 22(1), 19-31.
Mun, Y. Y., Jackson, J. D., Park, J. S., & Probst, J. C. (2006). Understanding information technology acceptance by individual professionals: Toward an integrative view. Information & Management, 43(3), 350-363.
Noveck, B. S. (2009). “Wiki Government: How Technology Can Make Government Better, Democracy Stronger, and Citizens More Powerful”: Brookings Institution Press.
OECD (2003). The E-Government Imperative. Paris, France: OECD
Parasuraman, A. (2000). Technology readiness index (TRI) a multiple-item scale to measure readiness to embrace new technologies. Journal of Service Research, 2(4), 307-320.
Parasuraman, A., & Colby, C. L. (2015). An updated and streamlined technology readiness index TRI2.0. Journal of Service Research, 18(1), 59-74.
Rai.A, Lang, S.S. & Welke, R. B. (2002). Assessing the Validity of IS Success Models: An Empirical Test and Theoretical Analysis, Information Systems Research 13(1), pp. 50–69.
Rogers. E.M (1983), Diffusion of Innovations. Free Press, New York.
Salamzadeh, A., & Kawamorita, H. (2017). The enterprising communities and startup ecosystem in Iran. Journal of Enterprising Communities, 11(4), Forthcoming.
Shikhaliyev, V. (2011). Assessment of Taxpayers’ Satisfaction with Tax Administration Reforms. TaxTribune, 89-93.
Sophonthummapharn, K., & Tesar, G. (2007). Technology readiness and propensity of cell phone users to subscribe to commercial messaging services. Marketing Management Journal, 17(2), 81-95.
Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User acceptance of information technology: Toward a unified view. MIS quarterly, 425-478.
Raghunathan, V. S., Kumar, S. D., & Thamaraiselvi, G. (2015). e-Governance Service Delivery Platform–Platform to Optimize SDLC, Re-engineering Application Architecture and Elimination of Processes. Indian Journal of Science and Technology, 8(15).
Kyem, P. A. (2016). Mobile Phone Expansion and Opportunities for e-Governance in Africa. The Electronic Journal of Information Systems in Developing Countries, 75.
UNPAN (2016) “On-line Glossary on Governance and Public Administration.” Retrieved from http://www.unpan.org/Directories/UNPublicAdministrationGlossary/tabid/928/language/en-US/Default.aspx, Accessed 29 October 2016.
UNESCO (2016), “What is Governance?”. Retrieved from http://portal.unesco.org/ci/en/ev.php-URL_ID=2179&URL_DO=DO_TOPIC&URL_SECTION=201.html, Accessed 20 October 2016.
Article Sidebar
Article Details
Amitis Moradi Abadi, Universidad de Islamic Azad
Master degree in Information Technology Management from Islamic Azad University, Science and Research Unit of Tehran. She works in Iranian National Tax Administration as head of VAT software development team.Artonis Moradi Abadi, Universidad de Shahid Beheshti
Master in Information Technology Management from Shahid Beheshti University. She works in the ministry of Youth and Sport as an IT expert.Abbas Jafari, Universidad de Teherán
PhD in media management from University of Tehran. With a MA in Business Administration, he is a part-time lecturer in the field of communication and media management. His areas of interest include: media policy, communication theories, research method and organizational behavior.Los autores que publican en esta revista están de acuerdo con los siguientes términos:
a. Los autores conservan los derechos de autor y garantizan a la revista el derecho de ser la primera publicación del trabajo al igual que licenciado bajo una Creative Commons Attribution License que permite a otros compartir el trabajo con un reconocimiento de la autoría del trabajo y la publicación inicial en esta revista.
b. Los autores pueden establecer por separado acuerdos adicionales para la distribución no exclusiva de la versión de la obra publicada en la revista (por ejemplo, situarlo en un repositorio institucional o publicarlo en un libro), con un reconocimiento de su publicación inicial en esta revista.
c. Se permite y se anima a los autores a difundir sus trabajos electrónicamente (por ejemplo, en repositorios institucionales o en su propio sitio web) antes y durante el proceso de envío, ya que puede dar lugar a intercambios productivos, así como a una citación más temprana y mayor de los trabajos publicados (Véase The Effect of Open Access) (en inglés).