A qualitative methodology was implemented in this study by using survey for collecting data and testing the proposed research model which is shown below. The proposed research model is presented in Figure 3.1. The variable System Quality contains sub-variables Flexibility and Sophistication. The variable Information Quality has Contents and Formats whereas Service Quality has Reliability, Responsiveness, Assurance, Empathy, and Tangibility.
Figure 3.1: Research Model 3.2 Propositions
Based on the literature review in Chapter two and the Section 3.1, the research proposition was developed in this study for the bellowing experimental validation.
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Table 3.1: Propositions and their sub-proposition Propositions and sub-propositions
P1 Performance of after-use of E-custom is more satisfied than that of before-use.
P2 System quality of after-use of E-custom is more satisfied than that of before-use.
P2-1 Flexibility factor after-use of E-custom is more satisfied than that of before-use.
P2-2 Sophistication factor after-use of E-custom is more satisfied than that of before-use.
P3 Information quality of after-use of E-custom is more satisfied than that of before-use.
P3-1 Contents factor after-use of E-custom is more satisfied than that of before-use.
P3-2 Format factor after-use of E-custom is more satisfied than that of before-use.
P4 Service quality of after-use of E-custom is more satisfied than that of before-use.
P4-1 Reliability factor after-use of E-custom is more satisfied than that of before-use.
P4-2 Responsiveness factor after-use of E-custom is more satisfied than that of before-use.
P4-3 Assurance factor after-use of E-custom is more satisfied than that of before-use.
P4-4 Empathy factor after-use of E-custom is more satisfied than that of before-use.
P4-5 Tangibility factor after-use of E-custom is more satisfied than that of before-use.
3.3 Survey Plan and Subjects
The sampling plan is designed to ensure that certain types of respondents are included in the final survey. Since the purpose of this research is to understand the difference between before-use and after-use of the E-custom in Vietnam, the Vietnamese workers who have experienced applying for permission document from traditional custom and E-custom are set as the research subjects. Data collection in this section is expected to be done with a total of about 80 participants, of which the sample size is decided by considering the difference of behavior, characteristic and tradition in three areas of Vietnam, South, Middle and North.
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3.4 Survey Outline and Measure
3.4.1 Overall performance
In order to examine interviewee’s though about overall performance of E-custom system before and after-use, the question was designed that covers two criteria: Efficiency and Satisfaction (William & Ephraim, 1992). After answering related questions, all items were measured using a 7-point Likert-type scale (ranging from 1=strongly disagree to 7=strongly agree) to present the overall perceptions that the question item was attempting to explore. Details are shown in Table 3-2.
Table 3.2: Interview questions item for the performance of E-custom system
Construct Item Reference
Adoption Regarding Before- and After-use, can you talk about why and how you adopt E-custom?
William and Ephraim (1992) Efficiency
Before (after) using the E-custom, please talk about how many days in average you can get the permission document from the time you submit the application?
William and Ephraim (1992)
Satisfaction
Do you have any particular thoughts about the application operations, such as
(1) Time to get response?
(2) How many times back and forth?
(3) Is there any operation that is mostly time consuming or efficient? Why?
(4) How do you feel about the service?
(5) Any others?
William and Ephraim (1992)
3.4.2 System Quality
The study of Gorla et al. (2010) figured out Flexibility and Sophistication are two indicators to measure System Quality. Based on that research, a list of questions was made with some modifications to examine the interviewee’s thoughts about System Quality of E-custom. After answering related questions, all items were measured using a 7-point Likert-type scale (ranging from 1=strongly disagree to 7=strongly agree) for subjects to present their overall degree of thought for the question item. Details are shown in Table 3-3.
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Table 3.3: Interview questions item for the System Quality
Construct Item Reference
Flexibility
Before (after) using the E-custom, can you talk about the processes of permission document application system, such as
(1) Is there always people for you to ask for help?
(2) Are the processes flexible?
(3) Is it easy to make changes for the applications? Why or why not?
(Gorla et al., 2010)
Sophistication
Before (after) using the E-custom, can you talk about the system of permission document application, such as (1) Is it easy to learn how to apply?
(2) Are the application forms easy to use?
(3) Are the operations well-integrated? Why or why not?
(Gorla et al., 2010)
3.4.3 Information Quality
Information Quality refers to the quality of information generated by an information system (William & Ephraim, 2003), which can be describe in format and contents to evaluate the organization merits (Gorla et al., 2010). Adapting from the research of (Gorla et al., 2010) and (William & Ephraim, 2003), 7 questions to measure Information Quality. After answering related questions, all items were measured using a 7-point Likert-type scale (ranging from 1=strongly disagree to 7=strongly agree) for subjects to present their overall degree of thought for the question item. Details are shown in Table 3-4.
Table 3.4: Interview questions item for the Information Quality
Construct Item Reference
Contents Before (after) using the E-custom, can you talk about the data contents for permission document application, such as
Format Before (after) using the E-custom, can you talk about the data format for permission document application, such as
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3.4.4 Service Quality
Adapting from the researches of (Pitt et al., 1995), the measurements of Service Quality in E-custom list in table below. After answering related questions, all items were measured using a 7-point Likert-type scale (ranging from 1=strongly disagree to 7=strongly agree) for subjects to present their overall degree of thought for the question item. Details are shown in Table 3-5.
Table 3.5: Interview questions item for the Information Quality
Construct Item Reference
Reliability Before (after) using the E-custom, can you talk about how reliable the service of permission document application is, such as
(1) When government staff promise to do something by a certain time, do they do so? Why or why not?
(2) Whenever questions, government staff are sincerely willing to help?
(3) Is the application dependable?
(4) Do government staff insist on no errors in any application? Why or why not?
(Pitt et al., 1995)
Responsiveness Before (after) using the E-custom, can you talk about how responsive the service of permission document application is, such as
(1) Do government staff tell applicants exactly when services will be performed?
(2) Do government staff give prompt service to applicants?
(3) Are government staff always willing to help applicants?
(4) Are government staff never too busy to respond to applicants’ requests
(Pitt et al., 1995)
Assurance Before (after) using the E-custom, can you talk about how confident with the service of permission document application is, such as
(1) Are government staff consistently courteous with applicants?
Empathy Before (after) using the E-custom, can you talk about how empathy the service of permission document application is, such as
(1) Do government staff give individual attention?
(2) Do government staff have operating hours conveniently to all participants?
(3) Do you feel warm with the services government staff give to you?
(4) Do government staff specifically understand what
(Pitt et al., 1995)
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Tangibility (Before-use only)
Before using the E-custom, can you talk about environment of the bureau of custom, such as
(1) Is the interior of bureau building clean and neat?
(2) Are government staff and officers well dressed?
(3) Are the stationeries useful and easy to use?
(4) Are the space well-guided?
(5) Are government staff and officers polite and dedicated?
(Pitt et al., 1995)
3.5 Data Collection and Analysis
The data was collected via survey questionnaires. After completion of data collection through these channels, all survey descripts were scanned. Raw data was prepared for analysis by the researcher. The answers for survey questions were read repeatedly and slowly till truly being understood and acquired to develop findings. Further contacts would be made when necessary to ensure consistent understandings. Then, data was transferred into codes for research.
In order to test the propositions, the research used Excel Analysis as a major tool to analyze the data. To derive the test results, analysis of the data was conducted in two major steps. The first step of data analysis was to purify the measurement scales and to identify their dimensionality. In the second step, the relationships between research variables were assessed based on the evidences derived from the manuscript’s analysis.
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: Result and Discussion 4.1 Descriptive Statistics
4.1.1 Data Collection
Questionnaire survey was collected from December 1st to March 5th in Vietnam by sending more than 200 emails and faxes directly to 10 popular logistic companies in different parts of Vietnam. Survey questionnaires are sent to specific departments in logistic companies, which were created to directly contact and work with Vietnam Customs. Subjects for research must be qualified with two main criteria: 1) Have experience of import-export procedure in Vietnam, 2) Feedback for survey questions are clear and understandable.
Answers were collected, scanned, and sent through given email. Finally, there are 80 survey questionnaires were saved and retained for further analysis (10 responses from each company). The research covered all three part of Vietnam in order to deeply understand and try to figure out the difference of each by comparing result analyzed. Overall, there were three companies from South (c1, c2, c3), three from middle (c4, c5, c6) and two from North (c7, c8).
4.1.2 Characteristics of Respondents
The basic information of subjects is showed in Table 4-1, containing six fundamental items for this research: 1) Gender, 2) Age, 3) Personal income, 4) Working industry, 5) Experiences to apply for permission document before – after using E-custom, and 6) Residency. From collected data, 70% subjects’ age range from 31-40, and 56% subjects are male. More than 80% personal income of respondents are over 864 USD and none of them have income under 216 USD.
The working industry is divided into 4 categories: Logistic, Manufacturing, Financial, and Service (come from Other option). With desire to deeply understand and examine the difference of process to get permission from Customs system, all subjects are required having experience of both before – after using E-customs system, otherwise, the answer form was rejected.
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Table 4.1: Characteristics of Respondents (N=80)
Questions Distribution Percentage
Gender
Personal income (USD per month)
1 <216 0 0
Experiences to apply for permission from Custom of government
1 Before using E-customs 80 100.00
Illustrative statistics by questionnaire items of the interviewees are shown in Table 4-2. These contain 2 items of Overall performance of Government custom system, 2 items of System quality of Government custom, 2 items of Information quality of Government custom, 5 items for Service quality of Government custom before using E-custom and 4 items after using E-custom. 7-point scale are conducted to test variables. Besides, using 7-point scale to measure the satisfaction of interviewees, a bundle of questions was built for exploring and collecting comments of many small factors in each dimension.
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Table 4.2: Before and After using E-custom Summary answers
Dimensions Summary
Answers Overall performance of
government custom (BP, AP)
Questions Before use After use Efficiency (BP1, AP1) Check the goods - South Prepare documents
Actual goods inspection
4 Normal - North
Slow in response - South
Willing to help, good
Questions Before use After use
Flexibility (BSyQ1, ASyQ1)
1 Never Hot line for assistance
2 No Faster, more flexible
3 Do not allow to make
change Hard to make change
Sophistication and have unnecessary steps
Yes Information quality of
government custom (BIQ, AIQ)
Questions Before use After use
Contents
Questions Before use After use
Reliability
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The results of system quality are presented in Table 4-3. Reporting results from questionnaires and interviews indicate that there is an improvement of System Quality after using E-customs. The average score when E-customs is not applied is just around 3, but up to 5 after using it. The rise of System quality comes from applying new system for freight forwarding where the power of computer and internet are promoted. Instead of learning from hard copy or simply writing, people can download and read handbook directly from the official website on the internet. Moreover, people can also practice whole import and export procedures by download the application VNACCS/VCIS (Vietnam Customs Intelligence Information System) with only a mobile or computer.
Table 4.3: System quality Before and After using E-custom system
BSyQ average ASyQ average
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average 3.325 3.2 3.2625 5.1625 5.05 5.10625
Before using new system, it is hard to build a “well-integrated” process of freight forwarding. In traditional way, all import-export activities are done by human labors, involving writing paper, documents’ delivery, classification of goods, etc.; each step is chained with next ones. In case a paper lost, or mistake occurred, the whole process will be shut down. Although both importer and officer try to avoid making fault, it still happens frequently. By using computer, simple mistakes are reduced significantly and make freight forwarding process become more efficient. VNACCS/VCIS are programmed to classify goods, check validity of documents, and find out missing info. It guarantees the previous step is correct before moving to the next ones; it also removes almost paper documents because of transaction or papers can transfer through internet. It is also easy to make change, which is definitely a big advantage to allow importer to delete and refill information on computer rather than using eraser pen, or even rewrite a new one because of some wording mistakes.
However, E-custom cannot secure 100 percent all steps correct. For example, in the first step, when importer fill the e-form, they describe goods with incorrect HS number (The Harmonized Commodity Description and Coding System, E-custom cannot check or control that step), but the rest info is correct, then the wrong e-form is still accepted to upload to server. Once the incorrect e-form is applied to server, it becomes impossible to roll back, importer needs to come custom office and ask to remove the fault ones (only customs officer have permission to cancel applied e-forms), otherwise the goods will be stuck forever.
4.2.2 Information quality
From the Table 4.4, we can see an increase by 1.5 score between Before and After using E-custom. Of the study population, almost subjects agree that the old papers from before using E-custom were accurate and contained enough authorized requirements’ info for freight forwarding activities. It can be
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explained why average scores of Contents factor (BIQ1) has the highest score (3.53) among all other factors since new system was not applied. In spite of the fact that old documents reached some point in its Contains factor, people are still hard to really understand how to fill the form fully and precisely. The majority of respondents felt confused about old documents’ format setting (BIQ2 – 3.38).
Because of containing too many required information in one paper, old documents are too hard to be well-organized, it became harder to read and follow since import-export goods were getting more complex day by day.
Table 4.4: Information quality Before and After using E-custom system
BIQ average AIQ average
NAME BIQ1 BIQ2 X AIQ1 AIQ2 X
c1 4.5 4.6 4.55 6.4 6.5 6.45
c2 3.9 3.5 3.7 5.1 5.3 5.2
c3 3.7 3.6 3.65 4.4 5.3 4.85
c4 3.7 2.8 3.25 4.4 4.8 4.6
c5 2.7 3.4 3.05 4.4 4.9 4.65
c6 3.3 3.7 3.5 5.6 4.7 5.15
c7 3.4 2.3 2.85 4.7 5.1 4.9
c8 3.1 3.2 3.15 5.3 5.2 5.25
average 3.5375 3.3875 3.4625 5.0375 5.225 5.13125
In the new system (E-Custom), importers can fill e-form and complete all document in computer by using VNACCS/VCIS application. Even though current systems are not in the complete version, it has been updated eventually.
For every new kind of goods, server also updates new HS code for the goods.
Users of VNACCS/VCIS hardly get lost because there is always have a described button beside the blank need to fill, a short explanation table will appear when people do not know where to type in or what should be entered.
Furthermore, a note of description appears for every time VNACCS/VCIS gets updated or changes, which prevents the unexpected case people can’t handle the new version. The improvement in Information Quality definitely was made by E-custom system. Old forms were hard to make changes, but they, whenever needed, can be easily updated and improve by new electronic system.
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4.2.3 Service Quality
As illustrates in Table 4.5, the main score difference between Before and After using E-custom in Service Quality is 1.87 point. Service Quality has the highest developments’ point compared with System Quality and Information Quality. The “Evolution” in Service Quality is built from the rise in quality of these factors: Reliability, Responsiveness, Assurance, and Empathy.
Table 4.5: Service Quality Before and After using E-custom system
BSeQ average
The data and answers collected about Reliability factors (BSeQ1, ASeQ1) show that people have great satisfaction since E-customs system was applied, the average score rises from 3.1 to 5.0. In the past, all decisions about freight forwarding activities (in, out, reject, accept, etc.) were “ruled” by custom officers.
There is nothing guaranteed that officer tried his/her best to complete approval for import-export documents or done it in a scheduled time. If something happened, officers can easily refuse to take responsibility and blame for some
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physical problems, such as hand down, writing of importer so hard to read;
document was so dirty and fixed, cannot accept, etc.
Before using E-custom, the ranks of Responsiveness (BSeQ2 - 3.15) and Assurance (BSeQ3 - 3.075) were very low because of many obstacles. As aforementioned, there is nothing secured that officer tried his/her best to certificate a bundle of documents; but when he/she really want to, it still takes a lot of time. It was very hard for custom officers to give his/her permission to a freight activity. A freight forward application getting its permit quick or slow was based on how expertise of custom officer is.
Interestingly, the collected answers for BSeQ2 (1) (2) are “NO”, BSeQ2 (3), BSeQ3 (1) are “SOME TIME”; and “YES” - too busy for respond to applicants’
requests – BSeQ2 (4). Before E-custom was applied, an officer had to deal with a huge amount of works, he/she was always overloaded. It takes time reading whole application papers carefully, compare with law, documents circulated internally to make final precise decision. In the past, custom officers had not enough time to do anything else but checking documents; they were unavailable for helping importers, sometimes they also cannot keep calm, polite with their speaking.
For the Empathy factor before applying new system, recorded score by respondents is 3.075. The summarized answers (BSeQ4) show that officers hardly understand importers either importers cannot feel the empathy from officers. As for the Tangibility factor of Service Quality, it is only suitable for evaluating Before-use E-system. Interviewees have a tendency making
“NORMAL” commends for the custom offices, the average score to describe bureau building is about 4.0. After using E-custom, numbers of offices were close since everyone can apply freight from online. In this case, the Tangibility factor is no longer concerned as an important factor and be removed from “After use” part. However, physical - custom office are still required for some activities, like physical goods checking, taxes paying, etc.
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New E-custom become a powerful assistant, boost up performance of every Service factors. VNACCS/VCIS was programmed to decide the flow of goods for custom officers. After double check with the given information from E-system, officers can tell importers exactly the time they get clearance documents
New E-custom become a powerful assistant, boost up performance of every Service factors. VNACCS/VCIS was programmed to decide the flow of goods for custom officers. After double check with the given information from E-system, officers can tell importers exactly the time they get clearance documents