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2012
- handle: 10670/1.ue07we
- 1012-8255
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Academia. Revista Latinoamericana de Administración
Mots-clés
Administración y Contabilidad adopters invoicing perceived security perceived compatibilitySujets proches
Factors Agents, Manufacturers' Manufacturers' representatives FactorsCiter ce document
Blanca Hernandez-Ortega, « Key factors for the adoption and subsequent use of e-invoicing », Academia. Revista Latinoamericana de Administración, ID : 10670/1.ue07we
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Résumé
"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."