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A study of the price discounts granted by Morton Salt Company and other producers of table salt in the U.S. on their sales of table salt to grocery wholesalers and retailers. The discounts were found to be illegal under the Robinson-Patman Act by the Federal Trade Commission and the Supreme Court. The Commission and the Court believed that the discounts were unjustified price concessions granted to “large” buyers, consistent with the concerns of the Robinson-Patman Act. However, the evidence indicates that the most common discount – the “carload discount” – was received by virtually all buyers, regardless of the buyer’s size; the other discounts – “annual volume” discounts – though received primarily by “large” buyers, were likely cost based. The history of the discounts and likely reasons why they were granted are explored in detail.

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.

Discusses exceptions in office work and the link between rules and exceptions in office information systems. After describing the nature of exceptions, examines their effect on rules. Provides a case study of a factory purchasing process, including unmatched invoices, costs, classification and strategic changes.

This paper examines the state corporate tax implications of abnormal transfer-pricing by U.S. companies involved in international trade. The state corporate tax cost of improperly priced imports and exports is estimated through analysis of every import and export transaction for the years 2005 through 2009 using the interquartile range methodology provided in regulations to Internal Revenue Code Section 482. Calculation of the interquartile range using the entire population of international transactions addresses interpretive issues related to abnormal prices that occur with the smaller samples normally used in such analyses. A policy recommendation is made for improving tax compliance through more rigorous state involvement in transfer pricing enforcement and greater formal collaboration with the Internal Revenue Service with respect to transfer pricing.

The purpose of this paper is to uncover the customers’ concerns with the information disclosed in water services invoices and to analyse them with reference to the data quality dimensions usually proposed in the literature. In the context of services of general interest invoices are particularly relevant as a vehicle to convey information to all consumers.

Based on the principles of quality planning, the research uses a qualitative approach to identify the data quality requirements of water invoices. Customer voices were collected by means of focus groups and their meanings analysed using an affinity diagram.

Findings show that plain language efforts and strategies to enhance trust on the service provided need to be further reinforced. Consumers’ requirements together with the regulator recommendations also confirm the data quality dimensions identified in the literature.

This research highlights that avoiding technical language and making visible the consequences of different consumption levels on the amounts to be paid is essential when designing water invoices. Moreover, it emphasises that there is still room for improvement in the way the economic regulator performs its role in ensuring the provision of sound information.

This research addresses a literature gap by conducting a study on data quality requirements outside the context of information systems for organisations. The study is original because it looks at water invoices as a “product” that can be designed to meet the needs of their users.

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.

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

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.

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

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

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.

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

The purpose of this paper is to describe and evaluate the EDI (electronic data interchange) X12 ordering and invoicing implementation at Sims Memorial Library. The paper will allow practitioners at academic libraries to understand the implementation process, the types of problems and resolutions encountered during the project and the time and potential cost-saving benefits of EDI X12 book acquisitions.

A team of LOUIS (the Louisiana Library Network consortium) consultants and a SirsiDynix manager helped librarians at Sims Library to implement EDI X12 ordering using Yankee Book Peddler (YBP)’s GobiExport Plus service. Vendor and report templates with mapping configurations were established, and tests were conducted until a successful outcome was achieved.

EDI X12 ordering and invoicing significantly streamlined the acquisitions workflow at Sims Memorial Library. A substantial amount of time is saved compared to the previous method of manually creating purchase orders and invoices.

The paper is a current case study, and the collaborative aspects and problems and resolutions encountered during the implementation offer original material. The paper will offer valuable practical information and provide a blueprint for those libraries seeking to adopt EDI book acquisitions.

The Portuguese tax authority implemented a lottery to encourage citizens to request invoices as a strategy to fight value-added tax (VAT) evasion. As the law does not require citizens to request sales invoices with the consumers’ tax number, doing so is a form of voluntary cooperation in tracking down tax evaders. The purpose of this paper is to understand why ordinary citizens decide to join forces with tax authorities in the fight against VAT evasion by requesting invoices with their tax identification number.

An empirical study was conducted to explore the underlying motivation for Portuguese consumers to request sales invoices with their personal tax identification. The study combines quantitative and qualitative data.

The results from this study show that rewarding citizens is clearly a factor to be considered in any policy to maximize citizens’ cooperation in tracking down tax evaders. They indicate that fiscal benefits have a stronger effect on the request of invoices than the lottery and that it is necessary to promote good governance and justice.

Findings should be used to inform a cost-effective public policy that takes into account citizens’ concerns and combine deterrent measures and rewards in the form of tax benefits, rather than tax lotteries.

This paper provides new insights into VAT lotteries, which seem to be increasingly favored by policy makers but are an area under-researched. By recommending a course of action to maximize citizens’ cooperation in tracking down tax evaders, the paper provides useful practical implications and is a contribution for the study of VAT evasion policies.

The purpose of this chapter is to demonstrate how blockchain technology – which permits the Internet-based exchange of value (digital assets) – enables supply chain finance banks to overcome the challenges they face when attempting to create win–win transactions for supply chain participants. Traditionally, buyers and suppliers linked together in a supply chain have conflicting objectives as manifested by a zero-sum payoff structure. Suppliers want their invoices to be paid quickly in order to reduce their need for working capital. In contrast, buyers want to delay payment of invoices as long as possible in order to reduce their need for working capital. In other words, suppliers want a short cash conversion cycle; buyers want a long cash conversion cycle. This conflict is eliminated by the insertion of a financial intermediary (supply chain finance bank) between the buyer and the supplier. The bank eliminates the conflict by: (1) using its balance sheet to decouple the cash conversion cycles of the buyer and supplier; and (2) providing cheaper financing to impatient suppliers and reluctant buyers (since the bank has a higher credit rating than both the supplier and the buyer).

In today’s marketplace, accountants must understand and master Big Data and data analytics, and many educators have devised approaches to help students acquire these critical skills. At our university, we have worked closely with our accounting advisory council to develop an adaptable classroom case where students not only gain a broad understanding of what data analytics means to the profession but also what specific tools are available to analyze an accounting-centered problem – cash collections. Using patterns and behaviors discovered in their data analyses, students develop collection procedures and controls for a case firm. Such a project begins to fulfill the profession’s initiative that accountants must exploit Big Data and data analytics for organizational growth and opportunity.