Article Preview
TopIntroduction
The life of every organization is absurd if there is not an element of change as they mature in a particular industry. The move serves as an alternative way of doing things in an organization (product, structure, process, and policies). The changes that take place in organizations are sometimes adequately planned for and, at other times, imposed (Pasmore & Woodman, 2017). Earlier studies have proven that organizations can adumbrate the expected and get to put in place measures to control change when adequately planned for (Al-Haddad & Kotnour, 2015; Greenwood & Hinings, 1996; Král & Králová, 2016). However, in the case of an organization imposing the change, controlling unforeseen challenges is a little precarious. The difference in an organization, whether planned for or imposed, tends to affect the activities of employees during the change process (Cui & Jiao, 2019), and there is a propensity of a change in an organization being affected by organizational climate. The effect from organizational climate may be due to an introduction of new technologies, social values, economic variables, and actions from the government (change in tax law) (Buchanan, 2019; Poole & Van de Ven, 2004; Mutonyi et al., 2020).
Enterprise Resource Planning (ERP) systems are one of the critical technological tools used by governments around the world to increase productivity, save cost and improve their services to citizens (Chatzoglou et al., 2016). An ERP system does this by integrating all corporate activities into a single unit, and companies may tailor the ERP system's functionality to meet their specific needs. Most senior executives believe that integrating an ERP system into an organization will result in a significant shift in the company's performance and the performance of those who work with the system (Qutaishat et al., 2012; Uwizeyemungu & Raymond, 2010). However, owing to a lower degree of user acceptability, Trucco and Corsi (2014) affirm that ERP systems have not always resulted in a substantial improvement/change in a company. Nonetheless, academics and information system developers are committed to developing innovative solutions that will improve user acceptability and use of ERP systems (Abdinnour & Saeed, 2015; Alhirz & Sajeev, 2015; Rezvani et al., 2017; Zabukovsek & Bobek, 2013). As a result of these solutions, ERP systems have been used in tax administration (Moreno-Jiménez et al., 2013). Fernandes (2013) also affirm that, given ERP's potential as a strong instrument for guiding customer-oriented thinking, a greater emphasis on their economic viability is essential for sustainable company dynamics.
Tax administration, which encompasses litigation, enforcement, assessment, and collection, is the process of ensuring effective management and monitoring of the laws set out in revenue collecting legislation (Dabla-Norris et al., 2019). When correctly implemented and utilized, ERP systems act as a critical component of revenue collection (Markus et al., 2000) as well as enhance user and organizational performance (Valsamidis et al., 2019). As a crucial component of revenue collection, businesses strive to quantify the success of such systems upon their implementation, and the information systems (IS) success model has played a significant role in such situations for decades. Given that the impact of organizational climate may be a result of the introduction of new technologies, such as ERP systems, into an organization, it has become essential to include organizational climate into the evaluation of an information system's success. As a result, the purpose of this study is to integrate organizational climate to DeLone and McLean's (1992; 2003) model.