Validation of the D&M IS success model in the context of accounting information system of the banking sector in the least developed countries

This study aims to validate D&M IS success model (for the first time) in the context of accounting information system (AIS) of the banking sector in the least developed countries, in this case Yemen. A self-administrated questionnaire was used to collect data from AIS users in seven Yemeni commercial banks. Structural equation modeling via PLS was used to validate the model's constructs. Out of twelve relationships tested, seven were positively and significantly related as predicted. The results reveal that system usage is predicted by information quality, system quality, and user satisfaction, while user satisfaction with AIS is predicted by information quality only. Further, system usage positively affects AIS net benefits. However, system quality and service quality are not a predictor of user satisfaction with AIS and also, service quality does not influence system usage. Finally, AIS net benefits are not predicted by user satisfaction with AIS. In conclusion, the study has validated the model in the context of AIS of the banking sector in Yemen, a least developed country. This research offers a relevant guide on the importance of AIS success among banks. Finally, the implications of this study, limitations, and further research were discussed.