User Satisfaction and System Usability of E-NGAS among Accounting Personnel in Apayao

Abstract

This study examined the user satisfaction and system usability of the Electronic New Government Accounting System (e-NGAS) among accounting personnel in selected national line agencies in Apayao, Philippines. Using a descriptive mixed-methods research design, quantitative data were collected through a structured 4-point Likert scale questionnaire, while qualitative insights were gathered through semi-structured interviews. The respondents consisted of nineteen (19) accounting personnel from the Department of Agrarian Reform, Department of Education, and Far North Luzon General Hospital and Training Center. The study assessed user satisfaction and usability in terms of efficiency, learnability, and ease of use, as well as the challenges encountered in using the system. Findings revealed that respondents demonstrated a very high level of satisfaction with e-NGAS, particularly in terms of system reliability, accuracy of generated reports, and support for daily accounting tasks. The system was also perceived as highly usable, especially in efficiency and ease of use, indicating that e-NGAS contributes positively to productivity and financial reporting processes. However, challenges such as system lag, unstable connectivity, complex data encoding procedures, limited user permissions, and difficulties during initial system use were identified. Thematic analysis further showed that technical issues, insufficient training, and outdated system processes negatively affected usability and operational efficiency. The study concludes that while e-NGAS is considered an essential and reliable accounting tool, improvements in technical infrastructure, user training, interface design, and automation features are necessary to maximize its effectiveness. The findings provide practical recommendations for enhancing system performance, improving user experience, and strengthening digital financial management practices in government agencies.