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세무정보시스템 품질이 세무서비스기업의 사용자 만족도와 성과에 미치는 영향
반경희(Bhan, Kyung Heui),김원배(Kim, Won Bae) 글로벌경영학회 2015 글로벌경영학회지 Vol.12 No.4
본 연구는 세무정보시스템의 품질이 세무서비스기업의 사용자 만족도와 세무서비스기업의 성과에 미치는 영향을 살펴보고자 하는 것이다. 본 연구를 위한 설문조사는 세무서비스기업에서 세무 정보시스템을 직접 사용하는 사용자를 대상으로 사용자 만족도와 세무서비스기업의 성과에 영향을 미치는 요인들 사이의 인과관계를 규명하기 위하여 회계법인, 세무법인, 개인회계사사무소, 개인세무사사무소에 근무하는 직원을 대상으로 구글독스, 직접방문, 팩스 등을 활용하여 총 400부의 설문서를 배포하여 292부를 회수하였고(회수율 73%) 응답이 불성실하여 자료로 이용할 수 없는 23개를 제외하고 총 269부를 분석에 이용하여 실증연구 하였다. 연구결과 첫째, 세무정보시스템의 품질(시스템품질, 정보품질, 서비스품질)은 세무서비스기업의 사용자 만족도에 정(+)의 영향을 미치는 것으로 나타났으며, 세무서비스기업의 사용자 만족도에 미치는 영향력은 시스템품질〉정보 품질〉서비스품질 순으로 나타났다. 둘째, 세무정보시스템의 품질에 대한 세무서비스기업의 사용자 만족도는 세무서비스기업의 업무효율성에 정(+)의 영향을 미치는 것으로 나타났으며, 세무서비 스기업의 수익성에 미치는 영향은 없는 것으로 나타났다. 셋째, 세무정보시스템의 품질(시스템품 질, 정보품질, 서비스품질) 중 시스템품질과 서비스품질은 업무효율성에 정(+)의 영향을 미치고, 서비스품질은 수익성에 정(+)의 영향을 미치는 것으로 나타났다. 넷째, 세무정보시스템의 품질이 세무서비스기업의 사용자 만족도에 미치는 영향은 기장업체특징, 업무경력, 회계지식정도, 사용중인 프로그램 종류에 따라 차이가 있는 것으로 나타났다 The purpose of this research is to examine the influence of the quality of tax information automated system on user satisfaction and performance of tax service companies. In order to do so, this research carried out literature review and empirical study together, and conducted a survey to identify the cause-and-effect relationship among the elements influencing the satisfaction and performance of users who directly use tax information automated system. A total of 400 questionnaires were distributed to the employees of accounting firms, tax firms, private accounting offices, and private tax offices through Google Docs, direct visit, fax, and others. Among them, 292 copies were collected back (73% of the total), and final 269 copies were used for analysis after excluding 23 copies that had insincere responses to be used as data. The questionnaire was composed of 7-point Likert criterion. SPSS 18.0 statistical program was used in order to analyze the research data by an appropriate statistics technique for this research purpose, and frequency analysis, factor analysis, reliability analysis, correlation analysis, and multiple linear regression analysis were carried out. The research results are as follows. First, the quality of tax information automated system had a positive influence on user satisfaction, in the order of system quality, information quality, and service quality from the strongest to weakest. Second, the user satisfaction on the quality of tax information automated system had a positive influence on the performance of tax service companies. Through the use of tax information automated system, tax service companies’ workload and work processing time decreased, which helped improve work efficiency. The user satisfaction on the quality of tax information automated system did not have any influence on the profitability of tax service companies. Third, the quality of tax information automated system had a positive influence on tax service companies workload and work processing time decreased, which helped improve work efficiency. Service quality was found to effect a positive effect on profitability. Fourth, the difference in the quality and user satisfaction of tax information automated system according to user satisfaction was examined. As a result, there was a difference in the influence of system quality level and information quality on satisfaction according to company characteristics, while there was no difference in the influence of service quality on satisfaction. There was a difference in the influence of system quality level on satisfaction according to work experience, but there was no difference in the influence of information quality and service quality on satisfaction. Next, there was a difference in the influence of system quality, information quality, and service quality on satisfaction according to the level of accounting knowledge. Finally, there was a difference in the influence of system quality, information quality, and service quality on satisfaction according to the types of tax accounting program or tax information automated sys.
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