A bibliometric review of global visibility, impact and adoption of electronic invoicing: The past and the future

Olaleye, Sunday Adewale; Sanusi, Ismaila Temitayo; Dada, Oluwaseun Alexander; Agbo, Friday Joseph

doi:10.1016/j.heliyon.2023.e13726

Cited by 7 publications

(6 citation statements)

References 44 publications

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“…XML) over the Internet has economic and practical advantages over the costly, complex and bilateral EDI exchange systems used previ-ously (Penttinen & Hyytiäinen, 2008;Tanner & Richter, 2018). E-invoicing has become a global phenomenon and has recently been increasingly adopted by governments and organiza-tions as well as medium and large enterprises (Olaleye et al, 2023).…”

Section: Definition Of E-invoicesmentioning

confidence: 99%

“…For the government, e-invoicing can greatly contribute to financial compliance and increase tax collection (Krysovatyy et al, 2021;Olaleye et al, 2023;Skare et al, 2023). There is a pos-itive influence of perceived benefits and trust in e-government on e-invoice adoption.…”

Section: Benefits Of E-invoicingmentioning

confidence: 99%

“…However, the COVID-19 pan-demic has disrupted the introduction and implementation schedule and deadlines of electronic invoicing in various countries worldwide. Covid-19 has slowed down the speed of implemen-tation, regulations, and legislation (Moretto & Caniato, 2021;Olaleye et al, 2023).…”

Section: Benefits Of E-invoicingmentioning

confidence: 99%

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E-invoicing: A Catalyst for Digitalization and Sustainability

Bojanc,

Pucihar,

Lenart

2024

Organizacija

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Background and Purpose Digitalization brings a wide range of opportunities for both digital and sustainable transformation. One of the first steps on this journey is the digitization of business documents and digitalization of business processes. The European Commission has recognised the advantages of digitalization, particularly in the context of e-invoicing, which can contribute significantly to economic prosperity and align with public policy goals such as deficit reduction and sustainable development. Despite the successful adoption of e-invoicing in the public sector, the uptake of e-invoicing in business-to-business (B2B) transactions is surprisingly low. This research focuses on Slovenia, a small European country that imple-mented e-invoicing as mandatory between enterprises and the public sector in 2015. Methods To investigate e-invoicing adoption in the wider population, we designed an online survey, which was conducted among 284 organizations in Slovenia. The collected data were analyzed using SPSS 28 software. One sample t-test was used to evaluate the importance of identified advantages, barriers and incentives for e-invoicing usage. Further, we ran an inde-pendent sample t-test to identify statistically important differences in the importance of ad-vantages, barriers, and incentives between organizations with lower and higher levels of e-invoicing usage. Results The results showed that organizations recognize the benefits of e-invoicing well and perceive them as important. The most important barriers to e-invoicing adoption are related to the business environment, unawareness and lack of knowledge about how to implement e-invoicing. Desired incentives for wider e-invoicing adoption are related to easier and lower costs of technical implementation, provided training and education, including best practices, as well as the availability of government grants and other support measures on the state level, including legislation, public directory of business entities using electronic document exchange and service providers. Conclusion The paper provides important information for decision-makers and public ad-min-istrations to take appropriate measures and incentives to further support wider adoption of e-invoicing and exchange of other e-documents to exploit opportunities of digitalization better.

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Section: Definition Of E-invoicesmentioning

confidence: 99%

Section: Benefits Of E-invoicingmentioning

confidence: 99%

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E-invoicing: A Catalyst for Digitalization and Sustainability

Bojanc,

Pucihar,

Lenart

2024

Organizacija

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“…The outcome of the literature review of e-invoicing related journal papers were consolidated in the Table 1 below: [1], [9], [5], [16], [18], [20] Benefits & Outlook Discusses the potential benefits of einvoicing and forecasts its adoption trajectory Suggests Uusage as a critical outcome measure in the model. [7], [8], [14], [17]…”

Section: Literature Review Outcomementioning

confidence: 99%

“…The novelty element of this study is encapsulated in its comparative analysis approach, juxtaposing the Malaysian e-Invoicing rollout with global best practices [7], [8] and its predictive nature, which seeks to forecast the long-term implications of e-Invoicing on the digital transformation of the Malaysian economy [9], [10]. By examining the intersection of digital payments, data regulations, and e-Invoicing [5], [11], along with the critical factors for cloud-based e-invoice service adoption [12] and the effects of e-government measures on 2. taxpayer compliance [13], this research will carve out a novel paradigm in the digital economic literature, specifically tailored to the Malaysian context.…”

Section: Introductionmentioning

confidence: 99%

Optimizing E-Invoicing Rollout: Adaptive E-Invoicing Rollout (AER) Framework for Navigating Malaysia's Digital Transformation

Hong,

Shibghatullah

2024

Proceedings of International Conference on Artificial Life and Robotics

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In the dynamic landscape of Southeast Asia's digital economy, Malaysia is gearing up for a transformative shift with the mandatory rollout of electronic invoicing (e-Invoicing) beginning June 2024. Recognizing the critical need for a structured approach to this transition, this study presents the design and evaluation of an Adaptive E-Invoicing Rollout (AER) Framework, which is aimed at facilitating a successful e-Invoicing implementation across Malaysia's diverse business sectors. The framework is developed through a qualitative methodology that synthesizes insights from an extensive literature review, expert interviews, case studies, and the Delphi technique. The AER Framework stands out for its comprehensive approach, incorporating a theoretical predictive model that assesses various variables influencing e-Invoicing success. By employing the correlation coefficient, the model quantifies the relationships between key variables, providing a structured mechanism to predict and enhance the successful adoption of e-Invoicing. This model is particularly designed to be adaptable and dynamic, evolving with ongoing insights and changes in the e-Invoicing landscape. The study's findings offer a significant contribution to the digital economic literature and practice, providing policymakers, businesses, and stakeholders with a robust tool for strategic planning and effective decision-making. As Malaysia navigates its digital transformation, the AER Framework serves as a critical guide, ensuring that the e-Invoicing rollout is not only compliant with regulations but also conducive to enhancing fiscal transparency, economic efficiency, and business operations. Furthermore, the framework's adaptability and predictive nature make it a relevant model for other countries considering similar digital transitions, marking it as an asset in the broader context of digital finance evolution.

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Geomatic tools used in the management of agricultural activities: a systematic review

Escandón-Panchana,

Herrera-Franco,

Jaya-Montalvo

et al. 2024

Environ Dev Sustain

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Managing agricultural activity encompasses technology, geographic information, spatial data and geomatic tools as support techniques. In this framework, agricultural mapping is an essential geomatic application due to its importance in managing food systems. This research aims to analyze the state of knowledge of geomatics tools and their applications in agriculture through a systematic review of scientific documents and methodological approaches, highlighting the use of geomatics in agricultural mapping to evaluate trends in agriculture management. The study methodology consists of a scientific base of publications on geomatics and its applications in sustainable agriculture, with a quantitative analysis of production and its approaches. Subsequently, PRISMA establishes a systematic review in search of the subject’s methods, applications and trends. The results show that of the total data analyzed, 60% corresponds to general agricultural mapping for crop/water/soil mapping using satellite images. Twenty percent for land use and coverage, considering the georeferencing that contributes to agricultural territorial planning. Nine percent consider geomatic key for agricultural cadastre (plot management). In addition, 6% corresponds to precision agriculture and 5% to watershed management. The most predominant geomatics tools are: Geographic Information System (GIS), Global Positioning System (GPS), unmanned aerial vehicle (UAV) and remote sensing (RS). Also, among the most used geomatic techniques in agricultural cartography, photogrammetry in crop phenology and multispectral analysis in the optimisation and monitoring of agricultural production stand out. Studies show that the geomatic application promotes sustainability practices such as crop rotation, seeds dispersed and germinated by animals, agricultural irrigation through rivers/basins/streams, family gardens and generation of employment sources. The geomatics use is of great utility/potential for the acquisition and generation of geospatial data accurately, with time and cost savings that contribute to the decision-making of city councils, public cadastral administrations, enterprises, educational institutions and agricultural foundations.

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A bibliometric review of global visibility, impact and adoption of electronic invoicing: The past and the future

Cited by 7 publications

References 44 publications

E-invoicing: A Catalyst for Digitalization and Sustainability

E-invoicing: A Catalyst for Digitalization and Sustainability

Optimizing E-Invoicing Rollout: Adaptive E-Invoicing Rollout (AER) Framework for Navigating Malaysia's Digital Transformation

Geomatic tools used in the management of agricultural activities: a systematic review

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