Search results

1 – 10 of over 1000
Article
Publication date: 8 February 2021

Yulan Qi and Anna Che Azmi

The purpose of this study is to examine the factors that affect the adoption of electronic invoices and in turn the impact of these factors on the tax compliance process…

1328

Abstract

Purpose

The purpose of this study is to examine the factors that affect the adoption of electronic invoices and in turn the impact of these factors on the tax compliance process efficiency of companies.

Design/methodology/approach

A questionnaire survey was distributed to 276 users who adopted electronic invoicing. Partial least squares regression was used to analyze the collected data.

Findings

This study found that perceived benefits and trust in e-government had a positive influence on the adoption of electronic invoices. At the same time, the adoption of electronic invoice was found to have a positive impact on the overall efficiency of the tax compliance process. Moreover, the factors affecting adoption of electronic invoices can have a mediating effect on that adoption and tax compliance process efficiency.

Research limitations/implications

This study only explored these influencing factors on companies that have adopted electronic invoicing. Future research should distinguish between adopters and non-adopters.

Practical implications

The results of this study can guide tax authorities and other electronic invoice suppliers when promoting the adoption of electronic invoicing.

Social implications

This research can provide guidance to tax authorities to improve their own electronic invoice system by creating a workforce that have the skills to strengthen citizen’s trust in the electronic invoice system.

Originality/value

This study contributes to the electronic adoption literature by examining those factors that impact tax compliance processes efficiency.

Details

Transforming Government: People, Process and Policy, vol. 15 no. 1
Type: Research Article
ISSN: 1750-6166

Keywords

Article
Publication date: 6 June 2022

Francois Bernard Duhamel, Isis Gutiérrez-Martínez, Hugo Cordova-Díaz and Sergio Cue-Funes

This paper aims to propose a conceptual framework showing factors favoring the adoption of information systems (IS)-based service innovations in the public sector at the…

Abstract

Purpose

This paper aims to propose a conceptual framework showing factors favoring the adoption of information systems (IS)-based service innovations in the public sector at the organizational level.

Design/methodology/approach

The research design is based on the development of a theoretical framework from the technology–organization–environment framework and from a case study of an outsourced IS-based electronic document management system from six different ministries in the same state in Mexico.

Findings

Strong contrasts in the degree of adoption of the service innovation appeared among various ministries involved in state government, revealing differences in the presence or absence of key variables, integrated into theoretical framework, including perception of external pressure; perception of benefits and risks and organizational readiness; and political, sociotechnical and economical inertia in given institutional conditions, leading to different public value outcomes associated with intraorganizational efficiencies and to the relationship between public administration and politicians.

Practical implications

Public managers must consider process mapping and sources of political, sociotechnical and economical inertia in given institutional conditions, to ensure a satisfactory adoption of service innovations in public administration and create public value. The promotion of a more structured and enduring professional career system in such context is another key to the adoption of innovations.

Originality/value

Based on theoretical and empirical grounds, the main contribution of this paper is to emphasize, through an integrated theoretical framework, the relatively unexplored roles of process mapping in organizational readiness and of political, sociotechnical and economic sources of inertia in relation to specific agents in the adoption of public sector service innovations at the organizational level in the context of the public administration in Mexico to produce public value.

Details

Transforming Government: People, Process and Policy, vol. 17 no. 2
Type: Research Article
ISSN: 1750-6166

Keywords

Article
Publication date: 15 June 2023

Deviprasad Ghosh and Satyabhusan Dash

This study aims to investigate the determinant factors as barriers and facilitators of the B2B degree of digital use and customer–brand engagement in travel services by applying…

Abstract

Purpose

This study aims to investigate the determinant factors as barriers and facilitators of the B2B degree of digital use and customer–brand engagement in travel services by applying technology and behavioral theories.

Design/methodology/approach

A face-to-face survey was administered to retail travel agencies offering offline and online services (N = 301). Structural equation modeling using the partial least square method was conducted using Smart PLS 3.0 software to examine the proposed hypotheses in the research model.

Findings

The results revealed that the integrated composite model significantly predicts the B2B degree of digital use and brand engagement. The study established that facilitators had positive effects, and barriers negatively impacted the degree of digital use, which positively impacted brand engagement. However, the facilitator perceived cost and barrier lack of critical mass showed the opposite influence. The effects of facilitator customer pressure and barriers, information and communication technology infrastructure problems and security risks were insignificant. The results also established that the buyer firm size moderated the relationships between barriers and facilitators with the degree of digital use.

Originality/value

This study combined technology and behavioral theories to explain the buyer–seller relationship. The expanded framework contributed to understanding B2B digital usages and brand engagement in the seller–intermediary relationship. This study conceptualized firm size as a contingency variable and established its moderating effect. The study defined cost as a formative construct and an organizational factor. The study suggested practical implications for travel agencies and online travel service sellers.

Details

Journal of Business & Industrial Marketing, vol. 38 no. 12
Type: Research Article
ISSN: 0885-8624

Keywords

Article
Publication date: 3 April 2018

Danh Nguyen and Arun Kumar Gopalaswamy

There is a substantial lack of the need for adopting interface between accounting systems of companies and banks in Vietnam. The purpose of this paper is to bring out the benefits…

Abstract

Purpose

There is a substantial lack of the need for adopting interface between accounting systems of companies and banks in Vietnam. The purpose of this paper is to bring out the benefits and lacunas in the adoption of interface for companies as well identify the factors that possibly could be crucial in making the interface adoption a success or failure.

Design/methodology/approach

The study is set in the context of case analysis and has adopted a mixed method approach. In this study, a contrast between successful adopters of interface and non-adopters of interface is discussed to identify the motivating factors for interface as well as the factors which form the barriers for non-adopters.

Findings

By conducting a case study-based analysis for intensive data comparison of two companies as interface adopters and two as non-adopters in Vietnam, it is found that the success of the interface adoption is influenced by inter-related factors such as the manager characteristics, industrial environment, company characteristic and innovation characteristics. Particularly, the effectiveness of the interface can be well demonstrated by cost saving, manpower reduction, data consistency, accuracy, and speed of the process.

Research limitations/implications

The impact on the banker is not analyzed. Furthermore, this research only focuses on the effects of interface on the electronic banking system and accounting modules in the form of electronic payment, while in reality, banks provide a variety of services which can also be explored by other researchers.

Originality/value

This is one of the first studies in the context of Vietnam. This study is highly relevant in the current context, given the significant growth in the number of industries and export markets in Vietnam.

Details

Journal of Advances in Management Research, vol. 15 no. 3
Type: Research Article
ISSN: 0972-7981

Keywords

Abstract

Details

Empowerment, Transparency, Technological Readiness and their Influence on Financial Performance, from a Latin American Perspective
Type: Book
ISBN: 978-1-80117-382-7

Article
Publication date: 17 August 2015

Sheng-Chi Chen, Cheng-Chieh Wu and Scott Miau

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

Abstract

Purpose

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

Design/methodology/approach

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

Findings

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.

Research limitations/implications

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

Originality/value

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.

Details

Transforming Government: People, Process and Policy, vol. 9 no. 3
Type: Research Article
ISSN: 1750-6166

Keywords

Article
Publication date: 16 August 2013

Neil F. Doherty, Danny J. McConnell and Fiona Ellis‐Chadwick

The primary aim of the research presented in this paper is to address the gap in the literature with regard to the factors that affect the uptake and application of e‐procurement…

2491

Abstract

Purpose

The primary aim of the research presented in this paper is to address the gap in the literature with regard to the factors that affect the uptake and application of e‐procurement within the public sector.

Design/methodology/approach

This analysis was achieved through five in‐depth case studies – based upon extensive interviews, observation and documentation reviews ‐ conducted within central and local government organisations.

Findings

The study shows that despite being very different in terms of their form and function, each of the five case study organisations had achieved similar levels of progress in terms of their adoption of e‐procurement technologies. In short every organisation had already adopted BACS, all five were also actively planning to implement: e‐tendering; e‐award; e‐contract and e‐catalogue systems, but none had any intention of adopting e‐marketplaces or e‐auctions.

Research limitation/implications

The results of this study will help individual organisations to better understand their current situations and the barriers that will need to be overcome before they can significantly expand their adoption of e‐procurement technologies.

Originality/value

In addition to presenting one of the first detailed studies of the adoption of e‐procurement technologies, this study also breaks new ground through its use of the lens of “Institutional theory” to help interpret the findings.

Details

International Journal of Public Sector Management, vol. 26 no. 6
Type: Research Article
ISSN: 0951-3558

Keywords

Article
Publication date: 9 January 2020

Adérito Leitão Martins and Winnie Ng Picoto

The adoption of information systems (IS) by small- and medium-sized enterprises (SME) leads to the acquisition of new competencies and relative advantages. In some cases, the…

Abstract

Purpose

The adoption of information systems (IS) by small- and medium-sized enterprises (SME) leads to the acquisition of new competencies and relative advantages. In some cases, the decision to adopt IS results from legal obligations that companies must comply with. This paper aims to assess the effect of the mandatory digital transmission of documents to the tax and customs authority on the decision to adopt IS by SMEs.

Design/methodology/approach

The authors propose a research model to analyze the antecedents of IS adoption and the relationship between that adoption and the development of new competencies and the consequent relative advantages. Based on the data from 94 European SMEs, this paper tests the research model with a partial least squares approach.

Findings

The findings show that companies decide to adopt IS due to their obligations for tax compliance. However, while some companies decide to adopt basic IS just to comply with the transmission of documents, others decided to implement more complex systems to satisfy wider company needs.

Research limitations/implications

Due to time constraints, the characteristics of the respondents such as their sector of activity, the sensitivity of companies and entrepreneurs to IS, their geographic distribution or years of activity were not studied. As mentioned above it is important to investigate further the characteristics of the companies and their differentiation factors between those who only invest to reduce costs and those that see IS as a differentiating factor. This factor could be a source of information to study the company and its environment that is very useful in increasingly competitive markets.

Practical implications

This study is important because it shows managers the possible ways of thinking that can guide their investment decisions and whether these will lead them to face future challenges.

Originality/value

For researchers, this paper shows how a change in the law may have an effect on decisions to adopt technology and how existing theories can be applied to study the effects of changes in the law.

Details

Journal of Systems and Information Technology, vol. 22 no. 1
Type: Research Article
ISSN: 1328-7265

Keywords

Article
Publication date: 1 February 1999

Emma Jane Riddle, David A. Bradbard, Jane Boyd Thomas and Doris H. Kincade

In response to international competition and pressure from retailers, US apparel manufacturers and their suppliers initiated the Quick Response (QR) program. QR seeks to provide…

Abstract

In response to international competition and pressure from retailers, US apparel manufacturers and their suppliers initiated the Quick Response (QR) program. QR seeks to provide retailers with the exact stock‐keeping units (SKUs) which consumers demand and to deliver these SKUs quickly. An effective QR program requires rapid transmission of data throughout the value chain, from the retailer back to apparel manufacturers, fabric producers and fibre manufacturers. Therefore, electronic data interchange (EDI) is a key component of QR and should be tightly linked with other information systems at each level of the value chain. This research is an empirical study of the degree to which EDI has been implemented by US apparel manufacturers and the extent to which EDI is integrated with other information systems. It was found that apparel manufacturers use EDI to establish tight linkages with their customers, the retailers. Manufacturers are less likely to increase their own efficiencies by linking EDI with internal information systems or by establishing EDI linkages with suppliers. The lack of supplier linkages may reduce manufacturers' ability to replenish retail inventories quickly, which is the primary objective of QR.

Details

Journal of Fashion Marketing and Management: An International Journal, vol. 3 no. 2
Type: Research Article
ISSN: 1361-2026

Keywords

Article
Publication date: 13 July 2010

Alessandro Perego and Alessandro Salgaro

The paper aims to give a quantitative assessment of the benefits obtainable by using information and communication technologies to integrate the order‐to‐payment process involving…

1173

Abstract

Purpose

The paper aims to give a quantitative assessment of the benefits obtainable by using information and communication technologies to integrate the order‐to‐payment process involving manufacturers and specialized retailers in the home appliances industry.

Design/methodology/approach

Standard business processes were defined and activity base costing was applied to develop the cost model with the support, i.e. validation and data provision of most of the companies operating in the Italian home appliances market.

Findings

The bottom line is €96 per order‐to‐payment cycle in the conventional, paper‐based scenario, compared to €23 in the integrated scenario involving the exchange of structured electronic documents. The potential savings amount to about 80 per cent of the costs, almost equally shared between the retailer and the manufacturer. A significant part of the benefits comes from the reduction in the management costs of non‐conformity issues.

Research limitations/implications

The assessment considers only tangible benefits and does not include more intangible advantages, such as cycle time reduction, compliance with regulation and easier and faster accessibility to documents.

Practical implications

The paper measures the benefits of using trade process integration technologies and presents a methodology that can be applied to other industries and to particular supply chains. The difficulties in assessing the benefits have been claimed to be one of the main barriers to adoption.

Originality/value

The paper provides a model to assess the order‐to‐payment cycle costs, considering both the costs of the “perfect cycle” (where no errors occur) and the cost of managing non‐conformities. At present, there is no benchmark available in the literature for the order‐to‐payment cycle costs in conventional and integrated conditions that could help companies to assess the expected benefits of integration.

Details

Benchmarking: An International Journal, vol. 17 no. 4
Type: Research Article
ISSN: 1463-5771

Keywords

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