Determinants of electronic invoicing technology adoption : toward managing business information system transformation

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.