Key Factors For The Adoption And Subsequent Use Of E-Invoicing

E-invoicing is considered to be one of the most important ICTs created in recent years. However, in spite of its benefits, the adoption rate in most countries has not reached 20%. The objective of this paper is to find out the key factors that influence the adoption and subsequent use of e-invoicing...

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Bibliographic Details
Published in:Academia (Consejo Latinoamericano de Escuelas de Administración) 2012-01, Vol.50 (50), p.15-30
Main Author: Hernández-Ortega, Blanca
Format: Article
Language:por ; eng
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Summary:E-invoicing is considered to be one of the most important ICTs created in recent years. However, in spite of its benefits, the adoption rate in most countries has not reached 20%. The objective of this paper is to find out the key factors that influence the adoption and subsequent use of e-invoicing. The key factors that we analyze are ease of use, usefulness, compatibility and security in the electronic transmission of data. We study two groups of Spanish firms: those that have not adopted this ICT into their activity (non-users), and those that have already adopted e-invoicing and, thus, have experience of its characteristics (adopters). Our results show that the influence of the key factors varies for each group, and they identify those aspects that should be taken into account to improve the diffusion of e-invoicing. [PUBLICATION ABSTRACT]
ISSN:1012-8255
2056-5127