Key factors for the adoption and subsequent use of e-invoicing

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Bibliographic Details
Main Author: Blanca Hernandez-Ortega
Format: Artículo científico
Language:en
Published: Consejo Latinoamericano de Escuelas de Administración 2012
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author Blanca Hernandez-Ortega
author_facet Blanca Hernandez-Ortega
contents Key factors for the adoption and subsequent use of e-invoicing Blanca Hernandez-Ortega Administración y Contabilidad adopters invoicing perceived security perceived compatibility E-invoicing is considered to be one of the most important ICTs created in recent years. However, in spite ofits benefits, the adoption rate in most countries hasnot 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 diffusionof e-invoicing. 2012 artículo científico 1012-8255 https://www.redalyc.org/articulo.oa?id=71624352003 en http://www.redalyc.org/revista.oa?id=716 Academia. Revista Latinoamericana de Administración application/pdf Consejo Latinoamericano de Escuelas de Administración Academia. Revista Latinoamericana de Administración (Perú) Num.50
format Artículo científico
id redalyc_71624352003
institution Redalyc
language en
publishDate 2012
publisher Consejo Latinoamericano de Escuelas de Administración
spellingShingle Key factors for the adoption and subsequent use of e-invoicing
Blanca Hernandez-Ortega
Administración y Contabilidad
adopters
invoicing
perceived security
perceived compatibility
Key factors for the adoption and subsequent use of e-invoicing Blanca Hernandez-Ortega Administración y Contabilidad adopters invoicing perceived security perceived compatibility E-invoicing is considered to be one of the most important ICTs created in recent years. However, in spite ofits benefits, the adoption rate in most countries hasnot 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 diffusionof e-invoicing. 2012 artículo científico 1012-8255 https://www.redalyc.org/articulo.oa?id=71624352003 en http://www.redalyc.org/revista.oa?id=716 Academia. Revista Latinoamericana de Administración application/pdf Consejo Latinoamericano de Escuelas de Administración Academia. Revista Latinoamericana de Administración (Perú) Num.50
title Key factors for the adoption and subsequent use of e-invoicing
topic Administración y Contabilidad
adopters
invoicing
perceived security
perceived compatibility
url https://www.redalyc.org/articulo.oa?id=71624352003