Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/327278 
Year of Publication: 
2023
Citation: 
[Journal:] Journal of Innovation & Knowledge (JIK) [ISSN:] 2444-569X [Volume:] 8 [Issue:] 3 [Article No.:] 100366 [Year:] 2023 [Pages:] 1-15
Publisher: 
Elsevier, Amsterdam
Abstract: 
This paper aims to examine the adoption of electronic-invoicing (e-invoicing) technology using a Technological-Organisational-Environmental (TOE) framework, especially toward managing business information system transformation in emerging economies. A Partial Least Square (PLS) Structural Equation Modelling (SEM) was used for construct measurement, and logistic regression was used for model testing. We found compatibility, complexity, relative advantage, trialability, firm size, and competitive and regulatory pressure to act as determinants of e-invoicing technology adoption. This study contributes to the existing literature by providing theoretical underpinning to e-invoicing technology penetration literature and toward adopting this innovation in the business-to-business market context. It also offers insights into the implementation of e-invoicing from the perspective of emerging economies.
Subjects: 
Electronic invoicing
Information, digital transformation
Partial least square
Supply chain
Technology adoption
JEL: 
L50
M38
O30
O31
O33
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by-nc-nd Logo
Document Type: 
Article

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