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The purpose of this paper is to understand the impediments and proposed solutions during the e-invoice implementation and promotion.

A participant observation-based case study research approach was utilized to examine the process and challenges for enabling the national e-invoice service.

The e-invoice evolution process is summarized into three phases: the paperless phase, the diffusion phase and the cloud-enabled phase. The co-evolutionary adaptation process was drawn to highlight the broader issues of constructing a national-level information system.

Although this research is limited from the perspective of Taiwan, it provides a good illustrative example of e-invoice implementation.

The findings can provide preliminary understanding of how an integrated e-invoice platform can enable the development of smart government. This paper also highlights issues of legal, technical, political and organizational challenges in e-government development.

The aims of the study are: to compare the environmental concern and scepticism levels of the participants and whether or not they display green purchase behaviour; to investigate the influence of environmental concern and scepticism on green purchase behaviour by utilizing the Theory of Planned Behaviour.

The data were collected from participant and non‐participant customers of the e‐invoicing program of Turk Telecom. Customers were clustered into four groups according to their environmental concerns and scepticism levels.

Research results show that those customers who have a high level of environmental concern and less sceptical reflect a positive attitude, have a high positive subjective norm and perceived behavioural control that motivates them to have stronger intentions to become e‐invoice subscribers in the near future.

The results found in the paper provide clear evidence supporting the Theory of Planned Behaviour in Turkey. Moreover, while most previous studies have employed undergraduate samples which are not representative of common customers, the present study employed a large and real customer sample which strongly represents customers in general.

This paper aims to focus on economic consequences of audit outcomes by investigating the concept of audit quality operationalised as seven components of audit benefits to owner-managers of small companies.

The authors analyse survey data collected in 2013 from 642 small private companies above the audit exemption threshold in Finland.

No significant association was found between engagement of a Big 4 auditor (proxy for audit quality) and any of the audit benefits tested. However, the results provide consistent evidence of a positive relationship between the owner-manager’s perception of the competence and reliability of the external accountant and the perceived benefits of audit. It was also found that companies which do not incorporate e-processes in the accounting system are more likely to value the internal control benefits provided by audit.

Small business surveys suffer from poor response rates. To some extent, the authors overcame this problem by using two focused sampling frames and reminders. Care must be taken when generalising the results, as the definition of “small” varies across jurisdictions.

By focusing on small private companies, the research contributes to the audit quality literature. Contrary to studies of listed companies, the authors conclude that use of a Big 4 auditor is not a sufficient surrogate for audit quality in small companies. The authors go beyond aggregate measures of audit quality used in previous studies and identify specific audit benefits.

This paper aims to give an overview of supply chain collaboration practices and the way the underlying enabling technologies have evolved, from the classical EDI approach, to web‐based and RFID‐enabled collaboration.

The paper discusses alternative technological approaches and the role they play in supporting collaboration. The research presented in this paper is empirical in nature, based on three different case studies from the grocery retail sector depicting different aspects of implementing supply chain collaboration practices.

From the examination of these cases, interesting lessons are derived regarding the suitability and criticality of the technological approach used to support collaboration, especially regarding the use of a centralized web‐platform as compared to the classical EDI approach and to a decentralized solution based on web services.

Research is limited to the specific case studies and further validation of the research findings through qualitative and quantitative methods would be appropriate.

The paper provides support to practitioner regarding the selection of the appropriate technological approach to support collaboration. Furthermore, it gives insight regarding the maturity of current technologies in relation to collaboration requirements and to what extent can the technology be an enabler or a barrier in a collaboration initiative.

The paper links the technological and the supply‐chain collaboration perspective in order to derive interesting conclusions relevant to both academics and practitioners. The cases presented are quite unique and have not been widely studied, representing interesting and novel approaches to the way that technology has been employed to support collaboration practices.

Consumption taxes are an integral part of government revenue in countries around the world and are often subject to consumer evasion. The rapid rise of electronic commerce has exacerbated this problem as cross-border selling over the internet has enabled foreign businesses to sell and avoid collection and remittance of tax on their sales.

In this paper, we search for the solution to this problem through the analysis of three tax collection models: vendor, financial institution, and internet service provider (ISP). In addition, we examine administrative tools that enable more effective collection as well as inducements for taxpayers or collection agents to carry out their responsibility.

We conclude that the ISP collection model is not feasible at this time. On the other hand, we find that the vendor model, when supplemented with appropriate administrative tools and inducements, and the financial institution model, both represent viable options for policymakers to consider.

The accounts receivable pool (ARP) is an e-invoice management system that provides suppliers with easy access to financial service. The purpose of this paper is to focus on the strength and weakness of ARP mechanism and suggest efficient methods to identify creditworthy borrowers.

By decomposing the sales records of 348 ARP borrowers and predicting the occurrence of overdue incidences, this study first portrays the creditworthy borrowers by sales features. Then, content analysis was applied to measure the loadings of soft and hard information, and examined the effectiveness of different information structures in creditworthiness assessment.

For ARP borrowers, upward trend and low volatility reveal their creditworthiness. In order to identify creditworthy borrowers beforehand, ARP financiers who have elaborated more soft information and less hard information can perform better.

This study first discussed ARP finance from a critical perspective and underlines borrower assessment to eliminate the defect of loose recourse. The empirical evidence presents the sales features of creditworthy borrowers. Moreover, the results suggest an efficient approach for ARP financiers to conduct better assessment.

This study aims to contribute to the context of electronic trust (e-trust) research with an emphasis on the determination of tourists’ e-trust in hotel websites. This research used social exchange theory to elaborate how perceived attributes of a hotel website influence purchase behaviour of tourists. This area is often neglected because most studies focus on website users’ adoption or acceptance of other service industries. It is expected that trust-generating mechanisms have different impacts on the e-trust level in the hospitality services.

A comprehensive literature review identified the major antecedents and outcomes of e-trust. Data was collected from an online survey and 586 usable questionnaires were achieved. Structural equation modelling was used to examine the hypothesized model.

The results of this study demonstrated that the more tourists perceive influences positively, the more they are possibly to trust in hotel website. Findings revealed that perceptions about the attributes of hotel website, including security, privacy, usefulness, ease of use and compatibility are the main antecedents of trust in hotel website, which, in turn, lead to actual usage of the website for booking online.

This study is based on a large sample of tourists and broadens the understanding of e-trust in hotel websites by considering factors rarely discussed in prior tourism and hospitality literature.