전자세금계산서 발급시스템(e-세로)에 대한 이용자만족도와 성과에 대한 연구

신용림 한국세무학회 2012 세무학 연구 Vol.29 No.4

Korean Tax National Service has imposed tax invoice issuing system(e-sero) since 2011 in order to decrease expenses of administration and tax compliance cost and to establish groundwork for fair taxation based on transaction transparency between businesses. This study is to find the service quality of e-sero that have effect on user satisfaction, and then analyse the effect of user satisfaction on performance of Korean Tax National Service and tax preparation offices. In order to accomplish the purposes of this study, the survey designated for the staffs of tax preparation offices who usually use e-sero was conducted. Three hundreds and seventy two questionnaires were collected and analysed by using AMOS 7.0. The results are as follows. First,this study analysed whether there are significant impacts between 6 factors of service quality of e-sero and user satisfaction. According to the results of the analysis, 4 out of 6 factors of service quality have significant effects on user satisfaction. Second, the effect of user satisfaction on performance of tax preparation office and assessment of tax administration is analysed. Also, user satisfaction has significant effect on achievement of tax preapartin office and assessment of tax administration. The results of this study suggest following implications. First, the factor ‘interoperability’, one of 4 factors that have significant effects on user satisfaction, has relatively high service quality. This result is caused by the inference that the work of tax preparation is simplified through esero. In comparison, it turns out that the factors, ‘early utilizability’, ‘flexibility’ and ‘security’have relatively low service quality level. Thus, it is necessary for Korean Tax National Service to pay attention to provide more higher service quality in these factors so it could ultimately increase user satisfaction. Second, it appears that the factors, ‘easiness’ and ‘inquiry about data list’, don’t have significant effect on user satisfaction. As it also turns out that the quality of these factors has been maintained higher level of service quality, the person who uses e-sero seems to have already higher level of satisfaction. According to these two implications, Korean Tax National Service should make an effort to improve administration quality in these four factors (early utilizability, interoperability, flexibility and security) that have significant effects on user satisfaction. Also, they should make an effort to maintain administration quality in two factors (easiness and inquiry about data list) that don’t have significant effect on user satisfaction. Third,user satisfaction about administration quality has significant effect on efficiency and profitability of tax offices. According to this result, utilizing e-sero are anticipated to increase work efficiency by reducing work load and time of tax preparer offices. And as this would cause decrease of profitability and reduce time for additional work, there should be plans for providing clients with proper information and high quality of tax service. Finally, it turns out that the effect of user satisfaction on assessment of tax administration(the evaluation of Korean Tax National Service and tax reporting environment) is not significant. This result means that e-sero has not been assessed fully by its user, Korean Tax National Service should improve the service quality of tax administration by increasing its service quality. 국세청은 사업자의 납세협력비용과 국세청의 행정비용을 절감하고 사업자간 거래투명성을 제고하여 공평과세기반을 확충하기 위해 전자세금계산서제도를 도입하였다. 본 연구는 전자세금계산서 발행방법 중 e-세로의 행정서비스품질에 대한 이용자만족도를 조사하고, 이용자만족도가 세무대리인사무실의 성과(업무효율성, 수익성)와 국세행정에 대한 평가(국세청 평가, 세무환경 평가)에 미치는 영향을 분석하였다. e-세로의 행정서비스품질을 세부적으로 평가하기 위해 기존의 마케팅과 경영정보시스템 분야에서 서비스품질을 측정하는 모형을 이용하였다. 자료수집을 위해 e-세로를 주로 이용하고 있는 세무대리인사무실 직원들을 대상으로 설문조사를 실시하였다. 자료분석 결과는 다음과 같다. 첫째, 6개 요인으로 압축된 행정서비스품질과 이용자만족도의 관계를 조사한 결과 행정서비스품질의 6개 요인 중 4개 요인(초기이용성, 연동성, 유용성, 보안성)이 이용자만족도에 유의한 양(+)의 영향이 미치는 것으로 나타났으며, 2개 요인(이용용이성, 자료목록조회)은 유의한 영향을 미치지 않는 것으로 나타났다. 유의한 양(+)의 영향이 있는 요인 중 ‘연동성’ 요인의 행정서비스품질은 비교적 높은 수준으로 나타났다. 앞으로 국세청은 e-세로를 통하여 세무대리업무 절차의 간소화를 계속 추진하여야 한다. 이에 비하여 유의한 양(+)의 영향이 있는 요인 중 ‘초기이용성’, ‘유연성’그리고 ‘보안성’ 요인의 행정서비스품질은 비교적 낮은 수준으로 나타났다. 따라서 국세청은 이들 요인에서 보다 높은 수준의 행정서비스품질을 제공함으로써 이용자만족도를 증가시키는 노력이 요구된다. 둘째, e-세로에 대한 이용자만족도가 세무대리인사무실 성과(업무효율성, 수익성)에 미치는 영향을 검정한 결과, 업무효율성에는 유의한 양(+)의 영향을, 수익성에는 유의한 음(-)의 영향을 미치는 것으로 나타났다. 이러한 결과에 따르면 앞으로 세무대리인은 전자세금계산서의 도입으로 업무효율성이 증가되었으므로 추가적인 업무영역을 구축해야 할 것이며, 또한 수임료와 수임업체가 감소되는 것을 방지하기 위하여 수임업체에게 유용하고 적시성 있는 정보와 질 높은 세무서비스를 제공할 수 있는 방안을 마련해야 할 것이다. 셋째, e-세로에 대한 이용자만족도가 국세행정에 대한 평가에 미치는 영향을 검정한 결과 국세청에 대한 평가와 세무행정에 대한 평가 모두 유의한 양(+)의 영향을 미치는 것으로 나타났다. 그러나 전자세금계산서제도의 도입으로 인한 국세청에 대한 평가수준이 상대적으로 높지 않은 것으로 나타났는데 이는 전자세금계산서제도 도입에 대한 홍보부족과 강제시행이 부정적인 영향을 미치고 있는 것으로 해석된다. 이에 국세청은 앞으로 e-세로의 행정서비스품질의 수준을 높일 수 있는 방안들을 지속적으로 제시하여 국세행정에 대한 평가를 향상시켜야 할 것이다.

The Effects of Use Patterns and Service Quality on Performance and Use Satisfaction on Library Information System

정형식,염승엽 한국마케팅과학회 2008 마케팅과학연구 Vol.18 No.4

Consumers' overall satisfaction on a specific library use is inferred to be primarily accrued from their performance perception and use satisfaction on the library information service system as recent information technology is being rapidly improved and more libraries are being equipped with advanced information technologies. However, prior research has been conducted only on general library service quality and visitors' satisfaction, leaving the important aspects of visitors' library use and information performance perception. Thus, the objectives of this research are to examine the effect of library use patterns such as general visit for book reading and more professional information search, coupled with service quality, on the library users' performance perception on the information system that in turn, affects library use satisfaction on the same information system. More specifically, this study examines whether library visitors perceive differenltly the information system performance according to their library use patterns such that professional library users may have less positive on information system service due to their higher expectation or more positive perception on it due to variety of information uses and positive judgment on advanced information system. Next, three dimensions of service quality, consisting of interaction, outcome, and physical evidence quality in visitors' library use situations, are hypothesized to affect performance perception on library information system. Thirdly, the performance perception on library information system is hypothesized to influence the system use satisfaction while these two constructs are to affect visitors' overall satisfaction. we develop the following research model in accordance with the above theoretical reasoning. All variables used in this study(General Use Patterns, Professional Use Patterns, Interaction Quality, Outcome Quality, Physical Evidence Quality, Information Performance Perception, Information Use Satisfaction, Overall Satisfaction) were defined operationally based on the underlying prior studies. A survey was conducted with prepared questionnaires to about 400 visitors of a specific university library. Among them, 353 proper questionnaires were finally used for the analyses. Two-step approach was used to test the hypotheses. First, confirmatory factor analysis was conducted to guarantee the validity and reliability of variables. The results showed that all variables had not only convergent and discriminant validity, but also reliability. Then, research model was examined with a structural equation using LISREL 8.30 version. The fitness of the research model was found to be within the acceptable level. The findings of this study are as follows. The professional library use pattern was found to affect the users' performance perception on the library information system while the general library use pattern was not. Second, three dimensions of service quality (interaction, outcome, physical evidence) were found to influence the information system performance respectively while none of them was not to information use satisfaction. Third, library users' performance perception on the information system operation was found to affect the information system use satisfaction, both of which also influence users' overall satisfaction of the library. The findings of this study suggest that contemporary libraries strengthen their advanced information system operation in a way of user orientation and more importantly maximize their visitors' utilization of information system, accompanying proper material and various program development. This study conceptualized the new constructs of library users' performance perception on the information system and information use satisfaction which could better explain library users' overall satisfaction. Thus, furture study related with library service could utilize the constructs of information system performance and ... Consumers' overall satisfaction on a specific library use is inferred to be primarily accrued from their performance perception and use satisfaction on the library information service system as recent information technology is being rapidly improved and more libraries are being equipped with advanced information technologies. However, prior research has been conducted only on general library service quality and visitors' satisfaction, leaving the important aspects of visitors' library use and information performance perception. Thus, the objectives of this research are to examine the effect of library use patterns such as general visit for book reading and more professional information search, coupled with service quality, on the library users' performance perception on the information system that in turn, affects library use satisfaction on the same information system. More specifically, this study examines whether library visitors perceive differenltly the information system performance according to their library use patterns such that professional library users may have less positive on information system service due to their higher expectation or more positive perception on it due to variety of information uses and positive judgment on advanced information system. Next, three dimensions of service quality, consisting of interaction, outcome, and physical evidence quality in visitors' library use situations, are hypothesized to affect performance perception on library information system. Thirdly, the performance perception on library information system is hypothesized to influence the system use satisfaction while these two constructs are to affect visitors' overall satisfaction. we develop the following research model in accordance with the above theoretical reasoning. All variables used in this study(General Use Patterns, Professional Use Patterns, Interaction Quality, Outcome Quality, Physical Evidence Quality, Information Performance Perception, Information Use Satisfaction, Overall Satisfaction) were defined operationally based on the underlying prior studies. A survey was conducted with prepared questionnaires to about 400 visitors of a specific university library. Among them, 353 proper questionnaires were finally used for the analyses. Two-step approach was used to test the hypotheses. First, confirmatory factor analysis was conducted to guarantee the validity and reliability of variables. The results showed that all variables had not only convergent and discriminant validity, but also reliability. Then, research model was examined with a structural equation using LISREL 8.30 version. The fitness of the research model was found to be within the acceptable level. The findings of this study are as follows. The professional library use pattern was found to affect the users' performance perception on the library information system while the general library use pattern was not. Second, three dimensions of service quality (interaction, outcome, physical evidence) were found to influence the information system performance respectively while none of them was not to information use satisfaction. Third, library users' performance perception on the information system operation was found to affect the information system use satisfaction, both of which also influence users' overall satisfaction of the library. The findings of this study suggest that contemporary libraries strengthen their advanced information system operation in a way of user orientation and more importantly maximize their visitors' utilization of information system, accompanying proper material and various program development. This study conceptualized the new constructs of library users' performance perception on the information system and information use satisfaction which could better explain library users' overall satisfaction. Thus, furture study related with library service could utilize the constructs of information system performance and satisfa...

A Study of user-centric service model and user satisfaction analysis for information service

Kim, Chang-Su,Jung, Hoe-Kyung The Korea Institute of Information and Commucation 2009 Journal of information and communication convergen Vol.7 No.2

Lately, influence of information rises and interest about satisfaction estimation of information providing service is risin. According to rapid change in information environment, information-providing service is being changed in various form, in which center development is made in relation to the effort for customer satisfaction intended to enhance user's satisfaction level through providing more convenient and higher service centered on information service user rather than information service provider. Organizations providing information service is also changing their service from traditional one centered on service provider to that for user's satisfaction and service quality, and evaluation of information service quality and measurement of user's satisfaction as the result of using information service are regarded important. In this respect, it is needed to measure user's satisfaction level for environmental factors of information service and analyze what kind of influence they have to enhance user's satisfaction level of information service. Also function and efficiency of information offer service are important. Therefore, interest for satisfaction survey to heighten contents satisfaction of information-providing service, service satisfaction, satisfaction of user of system satisfaction is increased. In this paper, we propose a model of the user satisfaction index for information-providing services and present the user satisfaction index is measured to the model. Also we this study suggest qualitative improvements of information-providing service required for change to user-centric information-providing service through measuring user satisfaction index of ITFIND system and schemes to improve information quality

세법해석 사전답변제도의 도입효과

김봉래(Bong-Rae Kim),홍정화(Jung-Hwa Hong) 韓國公認會計士會 2016 회계·세무와 감사 연구 Vol.58 No.1

본 연구에서는 지난 2008년부터 시행하고 있는 세법해석제도를 경험한 신청인의 관련 특성이 이용자 만족도와 국세행정 신뢰도 향상에 어떤 영향을 미치는지를 검증하였으며, 이용자 만족도가 신청인 특성과 국세행정 신뢰도 간에 매개역할을 하는지 검증하였다. 이러한 연구목적을 달성하기 위하여 2008년부터 2014년까지 사전답변제도를 직접 경험해 본 전국 기업의 최고경영진과 세무대리인들에게 총 1,399부의 설문지를 배부한 후, 회수된 310부 중 기재내용이 부실한 16부를 제외한 294부 를 대상으로 통계처리 하였다. 본 연구의 결과를 요약하면 다음과 같다. 첫째, 사전답변제도를 이용한 신청인의 관련 특성이 이용자 만족도와 국세행정 신뢰도에 미치는 영향을 각각 검증한 결과, 구성원 능력요인을 제외한 나머지 7개 요인은 모두 유의한 영향을 미치는 것으로 동일한 결과가 나왔다. 특히 최고경영진이 불확실한 세무문제를 사전에 해결하려는 의지가 강할수록 또 경영에 중대한 영향을 미치는 사항일수록 이용자 만족도와 국세행정 신뢰도에 미치는 영향이 더 큰 것으로 나타났으며, 이 제도에 대한 인지도는 상대적으로 낮은 것으로 나타나 체계적인 홍보도 필요한 것으로 판단된다. 그리고 세무처리를 보수적으로 하거나 세무처리에 대한 표준화 등 내부통제가 잘 되어 있을수록 이용자 만족도와 국세행정 신뢰도에 미치는 영향이 더 큰 것으로 분석되었다. 과세당국의 불확실한 세법해석도 이용자만족도와 국세행정 신뢰도에 영향을 미치는 것으로 나타났다. 사전답변신청을 할 때 전문가의 도움 없이도 쉽게 이용할 수 있고 주변에 추천할 정도로 이용편리성이 확보된다면 이용자 만족도와 국세행정 신뢰도가 그만큼 높아지는 것으로 분석되었다. 둘째, 사전답변제도의 이용자 만족도는 국세행정 신뢰도에 유의한 영향을 미치는 것으로 분석되었다. 국세청이 책임있는 답변을 통해 세법해석에 관한 불확실한 문제를 먼저 해소시켜 준다면 그만큼 이용자 만족도가 높아지면서 국세행정 신뢰도 높아진다는 것을 의미한다. 신청인 관련 특성이 이용자 만족도를 매개로 하여 국세행정 신뢰도에 영향을 미치는지를 검증한 결과, 구성원 능력요인 및 처리결과 속성요인을 제외한 나머지 6개 요인은 모두 매개효과가 있는 것으로 나타났다. 이용자 만 족도는 국세행정 신뢰도를 제고할 수 있는 중요한 수단이 될 수 있음을 의미한다. 따라서 국세청은 이용자 만족도를 높일 수 있는 방안을 강구해야 할 것으로 판단된다. This study examines the effects of the system of advance rulings, adopted by the National Tax Service(NTS) in 2008, from the perspective of applicants who have used the system. To accomplish the objectives above, this study examined theoretical backgrounds and previous studies through literature review and employed questionnaires to conduct an empirical analysis. The subjects of this study included executives and employees of companies and tax agents nationwide who used the system of advance rulings between 2008 and 2014, and a total of 294 questionnaires collected from the subjects were statistically treated for analysis. The results of the empirical analysis and the implications of this study are as follows. First, analysis of the effects of the relevant characteristics of advance ruling system users on their satisfaction and trust in national tax administration indicates that seven factors except for the factor of ability and properties, have significant effects. As for the characteristic of member, stronger commitment of top management to addressing unclear tax issues in advance and greater significance of the issues have bigger effects on users' satisfaction and trust in national tax administration. In addition, the results suggest a relatively low understanding of the system of advance rulings, which emphasizes the need for more systematic promotion of the system. As for the characteristics of organizational environment, the factor of internal environment has bigger effects than external environment on users' satisfaction and trust in national tax administration. This indicates that more conservative tax treatment and tougher internal control, including standardization of tax treatment, have more significant effects on users' satisfaction and trust in national tax administration. Unclear tax law interpretations by tax authorities also proved to have effects. In terms of the characteristic of possibility of use, the factor of the easiness of use influences users' satisfaction and trust in national tax administration more significantly than the factor of intention of use. This means that when applicants find it easy to use the system of advance rulings even without the help of experts and consider the use of system convenient enough to recommend the system to others, users' satisfaction and trust in national tax administration will increase. In terms of the last characteristic, results of handling, the results show that proactive handling of unclear tax issues with clear rulings by the NTS enhances users' satisfaction and trust in national tax administration. In addition, the results of this study suggest that users' satisfaction with the promptness of rulings is relatively low, so it needs to be improved. Second, the results of this study show that satisfaction of advance ruling system users has significant effects on their trust in national tax administration. This indicates that if the NTS addresses unclear issues regarding tax law interpretation through responsible reponses, users' satisfaction will increase, which will, in turn, enhance their trust in national tax administration. This study examined the mediating effects of users' satisfaction on the relationship between the relevant characteristics of users and their trust in national tax administration. The results show that it had mediating effects on seven factors except for the factor of ability of members, which suggests that users' satisfaction can be a crucial tool for enhancing trust in national tax administration. The NTS, therefore, needs to come up with plans to enhance users' satisfaction.

일반 논문 : 중소기업용 전산회계프로그램의 사용자 만족도와 충성도 영향요인에 관한 연구: 대학생과 현업 사용자의 비교를 중심으로

손명걸 ( Myeong Geol Son ),신건권 ( Gun Kwon Shin ) 한국중소기업학회 2011 中小企業硏究 Vol.33 No.4

본 연구의 목적은 중소기업용 전산회계프로그램의 품질요인(정보품질과 시스템품질)과 개인적 특성변수인 사용자의 IT 활용능력이 사용자만족도에 미치는 영향과, 사용자만족도가 충성도에 미치는 영향을 규명하는 것이다. 또한 추가적으로 사용자집단 구분(대학생과 현업 사용자) 차이에 따라서 프로그램의 품질, 사용자의 IT 활용능력, 만족도 및 충성도의 전반적 구조관계에 어떠한 조절영향(moderating effects)을 미치는가를 규명하고자 한다. 본 연구는 현재까지 국내에서 교육용과 실무용으로 가장 많이 사용되고 있는 중소기업용 더존회계프로그램을 연구대상으로 하며, 분석을 위한 자료 수집은 설문지법을 이용하였다. 최종 유효 설문지는 389매(대학생 사용자 242매, 현업 사용자 147매)이었다. 수집된 자료에 대한 신뢰성과 타당성 분석, 기술통계 분석 및 가설검증을 수행하기 위해서 사회과학용 통계 패키지인 SPSS와 AMOS 구조방정식모형(Structural Equation Model : SEM)을 사용하였다. 본 연구의 가설검증 결과를 요약하면 다음과 같다. 첫째, 전산회계프로그램의 정보품질과 시스템품질은 사용자만족도에 정의 유의적인 영향을 미쳤다. 둘째, 전산회계프로그램 사용자의 IT 활용능력은 사용자만족도에 정의 유의적인 영향을 미쳤다. 셋째, 전산회계프로그램에 대한 사용자만족도는 사용자 충성도에 정의 유의적인 영향을 미쳤다. 넷째, 사용자 집단(대학생 및 현업 사용자)의 차이에 따라 전산회계프로그램의 품질요인과 사용자의 IT 활용능력, 사용자만족도 및 사용자 충성도 간의 관계에 조절효과가 있는 것으로 나타났다. 또한 개별 표본 분석의 결과에서도 모든 경로에 있어 사용자집단 간에 유의적인 차이가 있는 것으로 나타났다. 본 연구의 결과는 우리나라의 전산회계 교육과 전산회계프로그램 사용자들의 만족도와 충성도를 향상시킬 수 있는 영향요인이 무엇인지를 규명하게 되어 대학교육과 회계실무의 발전에 기여할 수 있을 것으로 사료된다. With the rapid development of Information Technology (IT) and Internet and Communication Technology (ICT), small and medium-scale tax offices have competitively introduced highly computerized accounting information systems or computerized accounting programs which have impacts on user`s economic decision-making. The importance and role of accounting information systems and computerized accounting programs in tax offices and small firms are expected to continue to grow in the future. However, if a company`s computerized accounting systems and programs fail to play their roles and functions, these systems and programs may lead to direct losses. Introduction of an accounting information system can take the form of either self-development or outsourcing, or partial adoption of modified package types of computerized accounting programs. The former way is employed by mainly large companies while the latter way is taken by small or medium-sized companies. Universities mainly employ package types of computerized accounting program for computerized accounting education. Manufacturers supplying computerized accounting programs for university education have much interest in how their users are satisfied with computerized accounting programs and how these user satisfaction will lead to user loyalty. In addition, users would be interested in the utilization of computerized accounting program they learned at the university even after their graduation. However, there have been few research cases which investigate factors that affect the adoption of computerized accounting program by university students and accounting staff. The utilization of computerized accounting programs is becoming more and more frequent in transaction data processing. However, though computerized accounting programs are considered important in accounting education of university students and accounting staffs employed in tax accounting offices, there has not been enough research interest, let alone any systematic research study with regard to the use of computerized accounting programs. In particular, there has been even less research cases conducted on the relationship between the quality of computerized accounting programs and user`s abilities utilizing IT (Information Technology), user satisfaction and loyalty. The purpose of this research is to investigate some relationships among quality factors of computerized accounting programs, user`s abilities utilizing IT, user`s satisfaction and loyalty. In addition, the purpose of the study is to explore a moderating effect on the relationships between quality factors of computerized accounting programs, user`s abilities utilizing IT, user`s satisfaction and loyalty according to the user group (university students and accounting staff). A survey questionnaire was distributed to 452 users across the nation who were using computerized accounting programs, and 412 responses were collected, out of which 23, which were regarded as lacking in proper information fill-in, were deleted. A descriptive statistical analysis was applied to the remaining 389 responses, and the SEM (Structural Equation Model) was used for hypothesis-testing. The results of the research are summarized as follows: First, it was found that the information and system quality of computerized accounting programs had a statistically significant positive effect on user`s satisfaction in information. Second, the user`s abilities utilizing IT were found to have a statistically significant positive effect on user`s satisfaction in information. Third, the user`s satisfaction in information was also found to have a statistically positive effect on user`s loyalty. Fourth, the categorical variable of user group (university students and accounting staff) was found to have a moderating effect on the relationships between quality factors of computerized accounting programs, user`s abilities utilizing IT, user`s satisfaction and loyalty. With regard to hypothesis-testing, the following discussions are made: First, in order to discover determining factors of user satisfaction and user loyalty, a research model was designed based on analysis of previous research studies. Major research variables such as information quality, system quality, and user`s IT application ability were found to have a positive effects on user satisfaction. It was also found that system quality had the most influence on user satisfaction, followed by information quality and user`s IT application ability. Therefore, processing speed and prompt action on user`s needs need to be considered in developing computerized accounting programs. Besides, it is necessary to provide users with high-quality accounting information since they perceive quality of information as the determining factor of user loyalty. Second, it was found that user`s IT application ability had a positive effect on user satisfaction to a lesser degree than quality variable. Considering the fact that there has not been enough research on the relation between IT application ability and user satisfaction, it is recommended that a replication study should be implement with this IT application as an extraneous variable. At the same time, it is suggested that university computerized accounting education or accounting training programs need to put more emphasis on user`s IT application ability because this has a large effect on user`s satisfaction. Third, a user group was chosen as a controlling variable, and this research was interested in seeing how this resulted in the flow of structural model. As a result, it was found there were controlling effects between quality variable and user IT application ability, and user satisfaction and user loyalty. Besides, an analysis of respective samples has shown that there were significant relations between user groups. More specifically, university user groups had higher path coefficient than company user groups. This has ramifications for designing and implementing computerized university accounting education and corporate accounting training programs. It is suggested that, in order to improve user satisfaction and loyalty in both university accounting education and corporate accounting training, programs need to provide high-quality information and IT application ability through systematic education and training programs. As a result of analysis and discussion, the following suggestions are in order: First, this study is considered important in that it has established a research model which can improve user`s satisfaction and loyalty. In particular, by including user`s IT application ability as an extraneous variable, it could expand the scope of research in the field of AIS. Second, this research is considered meaningful in that it can provide managerial guidelines for customer satisfaction to companies which develop university or corporate computerized accounting programs. For instance, user satisfaction can be improved through improvement in user`s IT application ability. This will lead to more intention to use and actual use of computerized accounting programs. Besides, useful information can be provided to companies which seek to develop differential accounting programs by considering different attributes among different user groups. Some limitations for this study are as follows: First, since the current study did not include sufficient quality variables, the result of the study has limitations in generalization. Second, since it used user`s IT application ability as an individual characteristic, it is possible that it could not acquire enough necessary information in terms of inter-user relations management. Third, since this study used a cross-sectional survey method, it is possible that it could not investigate the effects in the long-term perspective. It is suggested that future studies need to consider a variety of customer characteristics and quality variables in research design. It is also suggested that longitudinal research needs to be conducted in order investigate longer term effects of computerized accounting programs. The results of this study are thought to contribute not only to the improvement of university`s computerized accounting education, but also to the improvement of user`s satisfaction and loyalty using computerized accounting programs.

캠퍼스포탈서비스 사용자만족에 영향을 미치는 요인에 관한 연구 : 수도권 소재 대학을 중심으로

이형석 한국고객만족경영학회 2008 고객만족경영연구 Vol.10 No.2

Campus portal services have become popular among universities for giving them a competitive advantage. To attract the best students, universities want to give the impression that they are at the forefront of information technology and offer the most convenient services. The evaluation of user satisfaction with campus portal services is an increasingly important topic in view of the growth in the number of university offering those services. This study investigates the causal relationships between university students' satisfaction as end-user with campus portal services and influencing factors on the user satisfaction. User satisfaction is defined as being composed of End-user Computing Satisfaction factors developed by Doll and Torkzadeh. The predictors of user satisfaction consist of use-ability, self-efficacy, playfulness, design and supported service. In the present paper, data from 316 university students dwelling in the metropolitan area supported the construct validity and composite reliability. The results showed that of the five predictors investigated, use-ability, playfulness, design and supported service were found to be significantly related with user satisfaction. The findings have implications for reference as well as information offering for maintenance and improvement of campus portal services. 캠퍼스포털이 경쟁우위를 제공해 줄 것으로 고려되면서 대학들 사이에서 관심이 되고 있다. 이는 대학들이 우수한 학생들을 유치하기 위해 가장 편리한 서비스를 제공하고 정보기술에 앞선다는 인상을 주기를 원하기 때문이다. 캠퍼스포털서비스를 제공하는 대학들의 증가와 이에 대한 사용자만족 평가는 점점 중요한 주제가 되고 있다. 본 연구에서는 캠퍼스포털서비스에 대한 최종사용자로서 대학생들의 만족과 그 영향요인들 사이의 관계를 분석한다. 캠퍼스포털서비스에 대한 사용자만족을 Doll과 Torkzadeh가 개발한 최종사용자컴퓨팅만족요인들로 구성하여 정의하였다. 그리고 사용자만족에 영향을 미치는 선행요인들로 사용능력, 자기효능감, 흥미성, 디자인 그리고 지원서비스를 설정하였다. 실증분석을 위해 수도권 소재의 대학을 다니는 316명의 대학생들을 대상으로 한 설문조사 자료를 바탕으로 측정도구에 대한 구성신뢰성 및 구성타당성을 검정하였다. 본 연구의 결과 사용능력, 흥미성, 디자인, 지원서비스가 사용자만족과 유의한 관계가 있는 것으로 나타났다. 본 연구의 결과는 캠퍼스포털서비스의 개선과 유지보수를 위한 정보제공 및 고려사항들을 제시하는데 의의가 있다.

모바일 복합 단말기 사용자 만족: 기대‐불일치 접근

이승창,서응교 한국유통과학회 2012 유통과학연구 Vol.10 No.11

Purpose - Mobile devices, especially mobile terminals capable of telecommunication and wireless connectivity, are leading the advancements in consumer electronics. Digital convergence drives the functions of various devices, such as cellular phones, MP3 players, personal digital assistants, and gaming, into a single device. This trend would continue and applications such as digital audio and video streaming (including personalized content delivery mechanisms) would soon be on a handheld device. As customers want mobile convergence devices, manufacturers are driving new initiatives in the emerging mobile device market. Given the roles played by device design and service content in user satisfaction of a mobile convergence device, this study focuses on identifying and measuring the constructs for the process by which user satisfaction is achieved. This study synthesizes the expectation-disconfirmation paradigm with empirical theories in user satisfaction. Device and service levels are separated, and nine key constructs for user satisfaction of mobile convergence devices are proposed. Insight into this process could help web-based businesses to improve usersatisfaction, thus enhancing the effectiveness of e-commerce for sellers and buyers. Research design, data, methodology - This study draws on three users of mobile convergence devices as examples. To test theresearch model and hypotheses, survey questionnaires were sent to 607 mobile device users. Mobile device users were initially identified from several members, and subjects were randomly drawn. Data from 577 survey responses were finally analyzed. The unit of measurement and analysis in this research study is at a personal level. Results - The measurements for the constructs were developed and tested in a two-phase study. In the first phase, the device and service dimensions were identified, and instruments for measuring them were developed and tested. In the second phase, using the salient dimensions of the device and service as the formulating first-order factors, instruments were developed and empirically tested to measure satisfaction of the device and service. In measuring satisfaction of mobile convergence devices, the critical tasks are to identify the key constructs of such user satisfaction and to develop validated instruments to measure them. Hence, the results of this studyhave immediate implications for businesses and for research in user satisfaction of mobile convergence devices. Conclusions - This study provides reliable instruments for operationalizing key constructs in the analysis of user satisfaction of mobile convergence devices within the expectation-disconfirmation paradigm. Hence, convergence device makers will be able to examine whether their websites meet their customers’ expectations by examining the device aspect of the mobile convergence device customers, and the service aspect expectations and disconfirmation. Moreover, the introduction of expectation and disconfirmation constructs brings the marketing aspect of convergence devices into focus for such retailers, an aspect crucial to the effective design of websites for online businesses. In addition,this study provides the metrics required to initiate future studies on user satisfaction of mobile convergence devices.

The Effects of Content and Distribution of Recommended Items on User Satisfaction : Focus on YouTube

Janghun Jeonga,Kwonsang Sohn,Ohbyung Kwon 한국경영정보학회 2019 Asia Pacific Journal of Information Systems Vol.29 No.5

The performance of recommender systems (RS) has been measured mainly in terms of accuracy. However, there are other aspects of performance that are difficult to understand in terms of accuracy, such as coverage, serendipity, and satisfaction with recommended results. Moreover, particularly with RSs that suggest multiple items at a time, such as YouTube, user satisfaction with recommended results may vary not only depending on their accuracy, but also on their configuration, content, and design displayed to the user. This is true when classifying an RS as a single RS with one recommended result and as a multiple RS with diverse results. No empirical analysis has been conducted on the influence of the content and distribution of recommendation items on user satisfaction. In this study, we propose a research model representing the content and distribution of recommended items and how they affect user satisfaction with the RS. We focus on RSs that recommend multiple items. We performed an empirical analysis involving 149 YouTube users. The results suggest that user satisfaction with recommended results is significantly affected according to the HHI (Herfindahl-Hirschman Index). In addition, satisfaction significantly increased when the recommended item on the top of the list was the same category in terms of content that users were currently watching. Particularly when the purpose of using RS is hedonic, not utilitarian, the results showed greater satisfaction when the number of views of the recommended items was evenly distributed. However, other characteristics of selected content, such as view count and playback time, had relatively less impact on satisfaction with recommended items. To the best of our knowledge, this study is the first to show that the category concentration of items impacts user satisfaction on websites recommending diverse items in different categories using a content-based filtering system, such as YouTube. In addition, our use of the HHI index, which has been extensively used in economics research, to show the distributional characteristics of recommended items, is also unique. The HHI for categories of recommended items was useful in explaining user satisfaction.

자연공원의 분위기가 이용자의 만족도에 미치는 영향 - 국립공원과 도립공원을 대상으로 -

장병문,배민기 한국조경학회 2002 韓國造景學會誌 Vol.30 No.1

The purpose of this paper is to examine atmospherical factors affecting user's satisfaction in natural park to answer the research question: what are the effects of atmosphere on user's satisfaction in natural parks(NP). After reviewing the literature, mechanism of NP, and use elements in NP, We constructed the conceptual framework and have formulated the hypothesis of this research. We had obtained data through a questionnaire, which surveyed 508 visitors at 6 of the 73 NP in Korea in 2001, based on stratified sampling method. We have analyzed the data using descriptive statistical methods, the mean difference test, Pearson's correlation analysis, and the multiple linear regression method. We found that 1) the five atmospheric variables, j.e., number of users(NOU), crowding, damage to park resources(DPR), and maintenance of park resources and facilities(MPRF), encounter level(EL) affecting user's satisfaction, have tuned out to be statistically significant at a five percent level. The direction of the relationship between user's satisfaction and MPRF, NOU, EL is the same as that of the dependent variable and the opposite of crowding, and BPR, 2) in bivariate analysis, the positive relationships between user's satisfaction and park resources, MPRF are fairly high and statistically significant. The higher the value of DPR, and crowing, the lower the degree of user's satisfaction, 3) in multivariate analysis, such variables as NOU, crowding, DPR, EL, and MPRF affecting user's satisfaction have been statistically significant at five percent level, and 4) the relative contribution of MPRF, park resources, park facilities, NOU, crowding, DPR, and size of activity space on user's satisfaction have been determined to have respectively 6.00, 4.78, 2.53, 1.83, 1.64, 1.59 and 2.03 times more important than that of EL. Among the atmospheric variables, MPRF is the most important at 1.26 times higher than that of park resources. The research results suggest that the development of devices for the increase in user's satisfaction and user management program based on the knowledge we have found, be recommended in the planning and development process of natural park. The approach adopted by this research is valid and useful for evaluation criteria of NP. It is recommended that more empirical studies by activity types, activity spaces, and seasons on atmospheric elements affecting user's satisfaction be performed in the future.

대학도서관 이용자의 공동체의식이 이용자 만족도 및 충성도에 미치는 영향 연구

노효진,장우권 한국정보관리학회 2019 정보관리학회지 Vol.36 No.1

This study measures and analyzes the university library user’s sense of community, service quality assessment, user satisfaction and loyalty. In addition, the effect of the university library user’s sense of community on university library user satisfaction and loyalty mediated by the assessment of the quality of service is investigated. On the basis of study result, to improve user satisfaction and user loyalty, the direction and implications of library development are presented. In order to achieve the purpose of the study, precedent research and literature were investigated, and the study model and hypothesis were established based on theoretical background. In order to verify the hypothesis, a total of 300 questionnaires were distributed to subject who had experience using the Central Library among undergraduate students at the C National University, and the final 282 sample was used for analysis. To analyze the differences depending on the general characteristics of the samples, It is the result of an independent sample t-test and one-way ANOVA. The results of the mediated effects analysis using the PROCESS macro-programs models 4 and 6 of Hayes for hypothesis testing are as follows. First, The university library user’s sense of community (Service Benefits Perception and Satisfaction, Mutual sense of influence) effect the user satisfaction of university library mediated by service quality assessment at statistical significance. This showed that the higher the university library user’s sense of community, the higher the service quality assessment, and the higher the user satisfaction level of university library. Second, The university library user’s sense of community (Service Benefits Perception and Satisfaction, Mutual sense of influence) effect the user loyalty of university library mediated by service quality assessment and user satisfaction. This showed that the higher the university library user’s sense of community, the higher the service quality assessment, the higher user satisfaction level of university library and the higher the user loyalty level of university library. The results of this study showed that the university library user’s sense of community has a direct and indirect effect on enhancing user satisfaction and loyalty through the service quality assessment. 이 연구의 목적은 대학도서관 이용자의 공동체의식과 대학도서관 서비스품질 평가, 이용자만족도 및 충성도를 측정 및 분석하여 대학도서관 이용자의 공동체의식이 이용자만족도 및 충성도에 미치는 영향 관계를 규명하고자 한다. 이를 위해 연구모형과 연구가설을 설정하였다. 가설 검증을 위하여 J대학교 중앙도서관을 이용한 경험이 있는 학생들을 대상으로 최종 282부의 유효표본을 분석에 사용하였다. 측정변수들의 평균값을 기술통계량으로 분석하였으며, 가설 검증을 위해 Hayes의 PROCESS macro프로그램 모형 4번과 6번을 사용하여 매개효과분석을 실시하였다. 이 연구의 결과, 1) 대학도서관 이용자의 공동체의식은 대학도서관 서비스 품질평가에 따라 이용자만족도에 유의한 영향을 미치는 것으로 나타났다. 대학도서관 이용자의 공동체의식을 구성하는 요소인 서비스 혜택 지각 및 충족감, 상호영향의식이 통계적 유의수준 하에서 서비스 품질평가에 정(+)의 영향을 미치며, 이를 매개로 이용자만족도에 정(+)의 영향을 미치는 것으로 나타나, 대학도서관 이용자의 공동체의식이 높을수록 서비스 품질평가가 높으며, 이를 통해 이용자만족도가 높아진다는 것을 알 수 있었다. 2) 대학도서관 이용자의 공동체의식은 대학도서관 서비스 품질평가와 이용자만족도에 따라 이용자충성도에 유의한 영향을 미치는 것으로 나타났다. 대학도서관 이용자의 공동체의식을 구성하는 요소인 서비스 혜택 지각 및 충족감, 상호영향의식이 서비스 품질평가를 매개로 이용자만족도에 통계적으로 유의한 영향을 미치고(가설1), 이용자만족도를 매개로 통계적 유의수준 하에서 이용자충성도에 정(+)의 영향을 미치는 것으로 나타났다. 따라서, 대학도서관 이용자의 공동체의식이 높을수록 서비스 품질평가가 높고, 이용자만족도가 높아지며, 이를 통해 이용자충성도가 높아진다는 것을 확인할 수 있었다.