A Unified View of Electronic Invoicing Adoption: Developing a Meta-Model on the Governmental Level

Kreuzer, Stanislav; Eckhardt, Andreas; Bernius, Steffen; Krönung, Julia

doi:10.1109/hicss.2013.67

Cited by 9 publications

(4 citation statements)

References 29 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…In [1], it is found that targeting companies that do business with the government first can help create a ripple effect among their suppliers to adopt e-invoice. An overarching model that explains e-invoice adoption on a governmental level is proposed by Kreuzer et al [25]. The model is a categorization of many factors affecting e-invoice implementation and adoption extracted from numerous articles.…”

Section: B Theoretical Backgroundmentioning

confidence: 99%

See 1 more Smart Citation

Motivations, Deployment, and Assessment of Taiwan's E-Invoicing System: An Overview

Joung

Tseng

Cha

et al. 2014

2014 47th Hawaii International Conference on System Sciences

View full text Add to dashboard Cite

Taiwan's invoice system is unique in the world in the sense that every invoice must follow the same printed format specified by the government. In addition, an accompanying lottery-like mechanism is implemented to give prizes to some invoice holders periodically as an incentive for citizens to request invoices upon transaction. This allows government to audit business sales, and has proven quite effective in curbing taxrelated exploitations and boost tax income.To increase processing efficiency as well as to reduce paper consumption, the Taiwanese government began its e-invoicing project in the early 2000's. The first generation e-invoicing system targeted B2B and online B2C transactions, which accounted for only a very small portion of all invoices issued. The second generation, initiated in 2010, aimed to promote e-invoices to all physical retail chains. In this paper we survey Taiwan's einvoicing system and assess its effects and obstacles.

show abstract

Section: B Theoretical Backgroundmentioning

confidence: 99%

“…2011, the highest prize was NT$2,000,000, and the new prizing mechanism (effective on Mar. 25,2011) has increased it to NT$10,000,000. An estimated 8 winners of the prize will be claimed per 2-month drawing period.…”

Section: B Uniform Invoice Lotterymentioning

confidence: 99%

Motivations, Deployment, and Assessment of Taiwan's E-Invoicing System: An Overview

Joung

Tseng

Cha

et al. 2014

2014 47th Hawaii International Conference on System Sciences

View full text Add to dashboard Cite

show abstract

“…Besides, Au and Kauffman (2001) quantitatively assess the adoption behavior from the perspective of welfare economics taking into account the influence of network externalities [4]. By summarizing the scientific literature on e-invoicing and egovernment adoption, Kreuzer et al (2013) develop a unifying meta-model of influencing factors of e-invoicing adoption at the governmental level [17]. Whereas Juntumaa and Öörni (2011) analyze reasons behind partial IT adoption exemplified within the context of e-invoicing [16], merely Edelmann and Sintonen (2006) explicitly deal with the currently still low adoption rate of e-invoicing and empirically examine the reasons of e-invoicing non-adoption among Finnish SMEs based on real option theory [7].…”

Section: E-invoicing Adoption and Resistancementioning

confidence: 99%

Organizational Resistance to E-Invoicing – Results from an Empirical Investigation among SMEs

Haag

Born

Kreuzer

et al. 2013

Lecture Notes in Computer Science

Self Cite

View full text Add to dashboard Cite

Abstract. In order to improve the governmental efficiency, effectiveness and transparency, an important part of e-government is the digitalization of documents and the processing of these documents through electronic channels. Such a critical document in business process chains is the invoice, which is why the European Commission strives to increase the adoption and diffusion of electronic invoicing (e-invoicing) among public and private sector organizations. However, the adoption rate among businesses is still low and especially very small firms resist using e-invoicing.By collecting quantitative and qualitative survey data of 416 German companies resisting the usage of e-invoicing, we confirm and explore factors affecting the resistant behavior towards the electronic exchange of invoices and elaborate on differences in those factors with organizational size. In particular among micro firms, the lack of knowledge regarding the theme and procedure of e-invoicing represents the relatively most important influencing factor, while comparatively larger firms also expect huge change management efforts.

show abstract

“…As national economies around the globe fall on hard times, governments are forced to turn to leaner and more efficient administrations (Kreuzer, Eckhardt, Bernius, & Kroenung, 2013). While governmental structures in some countries often hardly change subsequently, citizens experience several new and convenient ways to support and structure their daily life and needs, in the first instance with the help of information technology (IT) (Weerakkody, Irani, Lee, Osman, & Hindi, 2013).…”

Section: Introductionmentioning

confidence: 99%

Influential Factors for E-Government Success in the Middle East

Franke

Kroenung

Born

et al. 2015

International Journal of Electronic Government Research

View full text Add to dashboard Cite

Due to strong budgetary restrictions on the one hand, and increasing citizens' demands on the other, e-government initiatives often represent a combination of prestige projects and financial necessity. However, to transform e-government initiatives from ambitious ideas into fruitful outcomes, several success factors have to be considered that vary from case to case, depending on the structural characteristics of the social, cultural, and political environment. Based on the e-government implementation success framework of and a case study of e-government implementation in the Kingdom of Saudi Arabia, this research extends the view of e-government implementations by focusing on the themes culture and demography and develops critical success factors subordinated to these themes. These include five factors determining the cultural component and four factors determining the demographic component, each of which influence the respective success or failure of large e-government projects.

show abstract

A Unified View of Electronic Invoicing Adoption: Developing a Meta-Model on the Governmental Level

Cited by 9 publications

References 29 publications

Motivations, Deployment, and Assessment of Taiwan's E-Invoicing System: An Overview

Motivations, Deployment, and Assessment of Taiwan's E-Invoicing System: An Overview

Organizational Resistance to E-Invoicing – Results from an Empirical Investigation among SMEs

Influential Factors for E-Government Success in the Middle East

Contact Info

Product

Resources

About