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1 – 10 of over 1000The 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…
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.
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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.
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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.
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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.
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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.
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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…
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.
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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.
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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.
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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…
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.
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