The pilot study undertakes and validates the Delone & McLean’s (2003) instrument to measure users’ success of Financial and Accounting Information System (FAIS) developed for Brunei Government under its e-Government initiative. The model uses seven constructs such as system quality, information quality, service quality, system use, user’s satisfaction, net benefits and system success. The results based on the path analysis have shown that success of the FAIS is measured by the net benefit which in turn is determined by users’ satisfaction and system use. Majority (71%) of the respondents are satisfied from the system. The data analysis further shows significant path (beta coefficient- 0.42) from satisfaction to the benefits and 0.37 to success. However, 33% of the variance in success is explained by the net benefits. Based upon the analysis some suggestions and practical implications were discussed that would be helpful for the full study.
Keywords: Accounting Information System (AIS), Brunei Darussalam, E-government, information system success, user satisfaction
