The Factors Influencing the Successful Implementation of the Electronic Local Administrative Accounting System (e-LAAS) in Chonburi Province DOI:

Abstract

This study analyzed the factors influencing the successful implementation of the Electronic Local Administrative Accounting System (e-LAAS) in Chonburi Province. Guided by the Information-Systems-Success framework of Petter and McLean (2009), the research examined three core antecedents—system quality, information quality, and service quality—and assessed their impacts through two mediators, user satisfaction and managerial efficiency support, on overall system success. Data were collected via questionnaires from personnel in 99 local administrative organizations (LAOs) that had successfully recorded accounting transactions and prepared fiscal-year-2020 (B.E. 2563) financial statements using e-LAAS. The responses were analyzed with descriptive statistics and enter multiple regression to evaluate relationships among the variables.

The results show that system quality, information quality, and service quality each exert a positive, statistically significant influence (p < 0.05) on three dimensions of system success—organizational benefits, effectiveness, and efficiency. Collectively, the three factors explain 76.20 % – 77.80 % of the variance (R²) in each success dimension, with a multiple correlation coefficient (R) of 0.873. Among them, system quality is the most influential predictor, followed by information quality and service quality. These findings offer practical guidance for enhancing e-LAAS: prioritizing robust and user-centric system design, ensuring accurate and reliable data, and improving support services will strengthen user satisfaction and managerial performance, thereby fostering long-term, sustainable adoption of the system across local government organizations.