Objective - This paper re-examines the success factors of the electronic invoicing system in Romania using a refined version of a previously tested model based on the user satisfaction concept and DeLone and McLean's Information System Success model. The original model consists of seven components: Compliance and Legislative Changes, Information Quality, System Quality, Service Quality, User Satisfaction, User Beliefs and Trust in the organization, and Net Benefit. The constructs for System Quality and Service Quality did not demonstrate a statistically significant impact on User Satisfaction. In this study, the components System Quality and Service Quality are merged into a single unified quality construct to reduce conceptual redundancy and increase model parsimony.

Methodology/Technique - Using the dataset obtained from an online questionnaire, structural equation modelling based on the partial least squares method (SEM PLS) was applied to evaluate the revised model.

Findings - The results remained consistent with the previous analysis, indicating that the unified construct does not alter the model's overall explanatory power or predictive validity.

Novelty - These findings suggest that simplifying quality dimensions in models of information systems success may be both empirically and theoretically justified, particularly in areas characterized by regulatory compliance and the use of standardized technology, such as electronic invoicing.

Type of Paper - Empirical

Keywords: electronic services; system quality; net benefit; e-invoice; information system success; user satisfaction

JEL Classification: M21, G38, H83, C12, C39

URI: https://gatrenterprise.com/GATRJournals/JBER/vol10.3_2.html

DOI: https://doi.org/10.35609/jber.2025.10.3(2)

Pages 108–115