STRUCTURAL EQUATION MODELING ANALYSIS OF MANDATORY DIGITAL SYSTEMS’ SUCCESS FACTORS: STUDY ON THE IMPLEMENTATION OF RO E-INVOICE

Nicoleta LUPU, Irina SEVERIN

Abstract


This paper investigates the implementation of the electronic invoicing system in Romania. The framework designed for this study evaluates a mandatory information system using the concept of user satisfaction and adapting DeLone and McLean's information system success model to include components such as compliance and legislative changes, as well as trust in the organization. To quantify the causal relationships between variables, we used the SEM PLS method. The results reveal a significant divergence from the classical models, with user satisfaction not being influenced by quality factors.


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References


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