Participation and error rates of the Internal Revenue Service Electronic Filing System : empirical evidence and implementation lessons. PDF
Preview Participation and error rates of the Internal Revenue Service Electronic Filing System : empirical evidence and implementation lessons.
bTffriT>nt/IfJIT*jTTwrnffj WW ^'ilmMivJi3cCi! 1MB ?Effgff5 '"fV.'v !«UNm ^^^B^^^H BBB|b gwwHre iS 4anc ^H OMKHIeBSuGuBhWI HUT Bm B HI UiimiibBkmmi Kl ass wjigS •. Win KSffl HaoB |Ihsm9 NAVAL POSTGRADUATE SCHOOL Monterey, California THESIS PARTICIPATION AND ERROR RATES OFTHE INTERNAL REVENUE SERVICE ELECTRONIC FILING SYSTEM: EMPIRICAL EVIDENCE AND IMPLEMENTATION LESSONS by Carol P. Elliott March 1991 Thesis Advisor: Tung X. Bui Approved for public release; distribution is unlimited T254695 REPORT DOCUMENTATION PAGE 1a REPORTSECURITYCLASSIFICATION 1b RESTRICTIVE MARKINGS UNCLASSIFIED 2a SECURITYCLASSIFICATIONAUTHORITY 3 DISTRIBUTION/AVAILABILITYOF REPORT Approvedfor publicrelease;distributionisunlimited. 2b DECLASSIFICATION/DOWNGRADINGSCHEDULE 4 PERFORMINGORGANIZATIONREPORTNUMBER(S) 5 MONITORINGORGANIZATIONREPORTNUMBER(S) 6a NAMEOFPERFORMINGORGANIZATION 6b OFFICE SYMBOL 7a NAMEOF MONITORINGORGANIZATION NavalPostgraduateSchool (Ifapplicable) Naval PostgraduateSchool 37 6c ADDRESS(City,State,andZIPCode) 7b ADDRESS(City,State,andZIPCode) Monterey,CA 93943-5000 Monterey,CA 93943-5000 8a NAMEOFFUNDING/SPONSORING 8b OFFICESYMBOL 9 PROCUREMENTINSTRUMENTIDENTIFICATION NUMBER ORGANIZATION (Ifapplicable) 8c ADDRESS(City,State,andZIPCode) 10 SOURCEOFFUNDINGNUMBERS ProgramElementNo ProjectNo WorkUnitAccession Number 11 TITLE(IncludeSecurityClassification) PARTICIPATIONAND ERRORRATESOFTHEINTERNALREVENUESERVICEELECTRONICFILINGSYSTEM: EMPIRICAL EVIDENCEANDIMPLEMENTATION LESSONS 12 PERSONALAUTHOR(S) Elliott,CarolP. 13a TYPEOFREPORT 13b TIMECOVERED 14 DATEOFREPORT(year,month,day) 15.PAGECOUNT Master'sThesis From To March 1991 87 16.SUPPLEMENTARYNOTATION TheviewsexpressedinthisthesisarethoseoftheauthoranddonotreflecttheofficialpolicyorpositionoftheDepartmentofDefenseortheU.S. Government. 17 COSATICODES 18 SUBJECTTERMS(continueonreverseifnecessaryandidentifybyblocknumber) FIELD GROUP SUBGROUP End-UserComputing,ElectronicFilingSystem,InformationSystems,Implementationof InformationSystems 19 ABSTRACT(continueonreverseifnecessaryandidentifybyblocknumber) TheprocessofcollectingrevenuehasbecomeincreasinglycostlyfortheInternalRevenueService(ISR)intermsofrequirementsforstoragespace andcomplexityandtimeinvolvedinconvertingpaperreturnsintomachinereadableform. Toalleviatetheseproblems,theIRSproposedand developedtheElectronicFilingSystem(EFS)whichprovidestaxpayerstheoptionoffilingtax returnselectronically. Thisstudyconsistsofatwo yearfieldstudyoftheEFSintheIRSSanJoseDistrictwithrespecttothereasonsforsuccessorfailureoftheimplementationofcomputer systems,withparticularemphasisontheparticipationrateandtheerrorrate. Thestudyincludesastatisticalanalysisofresponsestotwo surveysdistributedbytheSanJoseDistrictEFSOfficetodeterminewhetherthereissignificantevidencetoindicatereasonswhysomeusers havehighererrorratesthanothers. Acasestudyapproachisused,inconjunctionwithavailableliterature,todeterminefactorswhichinfluence theeffectiveimplementationofaninformationsystemandencourageuseofthesystem. 20QDISTRIBUTION/AVAILABILITYOFABSTRACT 21 ABSTRACTSECURITYCLASSIFICATION UNCLASSIFIED/UNLIMITtD II SAMtASREPORT ] DTICUSERS Unclassified 22a NAMEOFRESPONSIBLE INDIVIDUAL 22b TELEPHONE (IncludeAreacode) 22c OFFICE SYMBOL TungX.Bui (408)646 2630 AS-BD DD FORM 1473.84 MAR 83APReditionmaybeuseduntilexhausted SECURITYCLASSIFICATIONOF THIS PAGE Allothereditionsareobsolete Unclassified Approved for public release; distribution is unlimited. Participation and Error Ratesofthe Internal Revenue Service Electronic Filing System: Empirical Evidence and Implementation Lessons by Carol P. Elliott Lieutenant, United States Navy B.A., Goucher College, 1971 Submitted in partial fulfillment ofthe requirements for the degree of MASTER OF SCIENCE IN INFORMATION SYSTEMS from the NAVAL POSTGRADUATE SCHOOL March 1991 n ABSTRACT The process of collecting revenue has become increasingly costly for the Internal Revenue Service (IRS) in terms ofrequirements for storage space and the complexity and time involved in converting paper returns into machine readable form. To alleviate these problems, the IRS proposed and developed the Electronic Filing System (EFS) which provides taxpayers the option of filing tax returns electronically. This study consists of a two year field study of the EFS in the San Jose District with respect to the reasons for success or failure of the implementation of computer systems, with particular emphasis on the participation rate and the error rate. The study includes a statistical analysis of responses to two surveys distributed by the San Jose District EFS Office to determine whether there is significantevidence to indicate reasons why some users have higher error rates than others. A case study approach is used, in conjunction with available literature, to determine factors which influence the effective implementation ofan information system and encourage use ofthe system. in CI TABLE OF CONTENTS INTRODUCTION I. 1 BACKGROUND A. 1 B. OBJECTIVES AND RESEARCH QUESTIONS 1 SCOPE C. 2 METHODOLOGY D. 2 ORGANIZATION OF STUDY E. 3 LITERATURE REVIEW 4 II. A. OVERVIEW OF LITERATURE 4 B. IMPLEMENTATION LITERATURE 5 1. Lewin-Schein and Kolb-Frohman Models 5 2. Factors Affecting Implementation 6 3. User Participation and Attitude 7 4. Implementation Process 7 END-USER COMPUTING LITERATURE C. 8 1. Definitions of End-Users 9 IV
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