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Information Systems and e-Business Management

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01.09.2013 | Original Article

Performance of e-invoicing in Spanish firms

verfasst von: Blanca Hernandez-Ortega, Julio Jimenez-Martinez

Erschienen in: Information Systems and e-Business Management | Ausgabe 3/2013

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Abstract

The aim of this paper is to analyze firm performance when using e-invoicing on a regular basis. We propose that the habit acquired using this information technology (IT) is an important antecedent of users’ perceptions, since it allows them to value the characteristics of and benefits derived from e-invoicing. We study the effect of habit on perceived usefulness, security and users’ trust in the IT. The sample analyzed is made up of 100 Spanish firms that use e-invoicing. The causal relationships proposed in the model are tested through structural equation modeling. Our findings show that the habit of using e-invoicing improves firms’ trust in this IT and their perceptions of its usefulness and security. These factors explain the subsequent performance of firms when using e-invoicing. To improve their performance with e-invoicing, firms should use the IT frequently. Habit creates a positive information feedback loop and will allow firms to benefit from the advantages of e-invoicing. Other aspects such as security, usefulness and trust should be also considered.

Vorheriger Artikel An empirical study of cost-sensitive learning in cultural modeling

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According to Billentis (2011), the rate of use of e-invoicing in Spain in 2010 was only 12 % and is still increasing. The data used in our research refer to firms that use e-invoicing so the results obtained are relevant to understand the behavior of firms that have developed the habit of using this IT, independently of the year of study. Therefore, the conclusions of our research derived from the importance of habit can be applied, today, to a greater number of firms that use e-invoicing.

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Titel: Performance of e-invoicing in Spanish firms
verfasst von: Blanca Hernandez-Ortega
Julio Jimenez-Martinez
Publikationsdatum: 01.09.2013
Verlag: Springer Berlin Heidelberg
Erschienen in: Information Systems and e-Business Management / Ausgabe 3/2013
Print ISSN: 1617-9846
Elektronische ISSN: 1617-9854
DOI: https://doi.org/10.1007/s10257-012-0203-y

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